<SEC-DOCUMENT>0001663577-22-000711.txt : 20221216
<SEC-HEADER>0001663577-22-000711.hdr.sgml : 20221216
<ACCEPTANCE-DATETIME>20221216172526
ACCESSION NUMBER:		0001663577-22-000711
CONFORMED SUBMISSION TYPE:	S-1
PUBLIC DOCUMENT COUNT:		109
FILED AS OF DATE:		20221216
DATE AS OF CHANGE:		20221216

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			iQSTEL Inc
		CENTRAL INDEX KEY:			0001527702
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				452808620
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-1
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-268856
		FILM NUMBER:		221468978

	BUSINESS ADDRESS:	
		STREET 1:		300 ARAGON AVENUE, SUITE 375
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134
		BUSINESS PHONE:		(954) 951-8191

	MAIL ADDRESS:	
		STREET 1:		300 ARAGON AVENUE, SUITE 375
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PURESNAX INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20151124

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PURE SNAX INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20150813

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	B-MAVEN, INC.
		DATE OF NAME CHANGE:	20110810
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-1
<SEQUENCE>1
<FILENAME>iqst_s1.htm
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8"?>
<html xmlns="http://www.w3.org/1999/xhtml" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2015-02-26" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:dei="http://xbrl.sec.gov/dei/2022" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:us-gaap="http://fasb.org/us-gaap/2022" xmlns:us-gaap-supplement="http://fasb.org/us-gaap-sup/2022q3" xmlns:srt-supplement="http://fasb.org/srt-sup/2022q3" xmlns:us-roles="http://fasb.org/us-roles/2022" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:country="http://xbrl.sec.gov/country/2022" xmlns:srt="http://fasb.org/srt/2022" xmlns:IQST="http://iqstel.com/20220930">
<head>
     <title></title>
<meta http-equiv="Content-Type" content="text/html" />
</head>
<!-- Field: Set; Name: xdx; ID: xdx_02B_US%2DGAAP%2D2022 -->
<!-- Field: Set; Name: xdx; ID: xdx_031_IQST_iqstel.com_20220930 -->
<!-- Field: Set; Name: xdx; ID: xdx_04D_20220101_20220930 -->
<!-- Field: Set; Name: xdx; ID: xdx_051_edei%2D%2DEntityCentralIndexKey_0001527702 -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DAmendmentFlag_false -->
<!-- Field: Set; Name: xdx; ID: xdx_06B_USD_1_iso4217%2D%2DUSD -->
<!-- Field: Set; Name: xdx; ID: xdx_062_Shares_2_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_06D_USDPShares_3_iso4217%2D%2DUSD_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_069_Pure_4_xbrli%2D%2Dpure -->
<body style="font: 10pt Times New Roman, Times, Serif">
<div style="display: none">
<ix:header>
 <ix:hidden>
  <ix:nonNumeric contextRef="From2022-01-01to2022-09-30" name="dei:EntityCentralIndexKey">0001527702</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2022-01-01to2022-09-30" name="dei:AmendmentFlag">false</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0023" name="dei:EntityEmergingGrowthCompany">false</ix:nonNumeric>
  <ix:nonFraction name="us-gaap:InventoryGross" contextRef="AsOf2021-12-31" id="xdx2ixbrl0038" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2022-09-30_custom_PreferredClassCMember" id="xdx2ixbrl0136" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2021-12-31_custom_PreferredClassCMember" id="xdx2ixbrl0137" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" contextRef="From2022-07-012022-09-30" id="xdx2ixbrl0226" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" contextRef="From2021-07-012021-09-30" id="xdx2ixbrl0227" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0228" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GainsLossesOnExtinguishmentOfDebt" contextRef="From2022-07-012022-09-30" id="xdx2ixbrl0231" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GainsLossesOnExtinguishmentOfDebt" contextRef="From2021-07-012021-09-30" id="xdx2ixbrl0232" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GainsLossesOnExtinguishmentOfDebt" contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0233" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2022-07-012022-09-30" id="xdx2ixbrl0246" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2021-07-012021-09-30" id="xdx2ixbrl0247" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0248" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2021-01-012021-09-30" id="xdx2ixbrl0249" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0329" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0330" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2022-01-012022-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0333" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2022-01-012022-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0334" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2022-01-012022-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0336" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0338" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0339" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0342" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0343" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-01-012022-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0346" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-01-012022-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0347" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-01-012022-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0349" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0351" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0352" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0355" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0356" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-01-012022-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0357" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-01-012022-03-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0358" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-01-012022-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0359" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0364" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0365" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-01-012022-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0366" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0368" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0369" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-01-012022-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0370" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-01-012022-03-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0371" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-01-012022-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0373" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0377" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0378" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-01-012022-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0379" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0394" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0395" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0398" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-04-012022-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0399" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-04-012022-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0401" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0403" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0404" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0407" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0408" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued" contextRef="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0411" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued" contextRef="From2022-04-012022-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0412" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodSharesAcquisitionsToBeIssued" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0416" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodSharesAcquisitionsToBeIssued" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0417" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0420" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0421" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0424" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-04-012022-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0425" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-04-012022-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0427" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0429" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0430" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0433" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0434" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0435" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0437" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2022-04-012022-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0438" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2022-04-012022-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0440" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableShares" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0442" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableShares" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0443" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableShares" contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0444" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0446" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0447" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0448" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0450" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2022-04-012022-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0451" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2022-04-012022-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0453" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0455" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0456" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0457" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0459" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0460" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0461" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0462" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0463" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0468" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0469" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0470" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0472" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0473" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0474" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0475" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-04-012022-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0477" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0481" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0482" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0483" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0498" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0499" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-07-012022-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0502" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-07-012022-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0503" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-07-012022-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0505" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0507" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0508" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0511" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0512" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2022-07-012022-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0515" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2022-07-012022-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0516" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2022-07-012022-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0518" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0520" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0521" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0524" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0525" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-07-012022-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0528" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-07-012022-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0529" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-07-012022-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0531" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0533" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0534" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0537" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0538" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0539" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-07-012022-09-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0540" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-07-012022-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0541" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0546" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0547" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0548" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0550" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0551" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0552" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-07-012022-09-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0553" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-07-012022-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0555" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0559" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0560" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0561" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0577" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0586" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0589" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0593" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0594" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2021-01-012021-03-31" id="xdx2ixbrl0595" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0596" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="xdx2ixbrl0597" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0598" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0602" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0603" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0606" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0607" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0609" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0611" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0612" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0614" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0615" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0618" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0619" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0622" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0623" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0625" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0627" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0628" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0631" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0632" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0635" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0636" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0638" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0640" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0641" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0644" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0645" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0648" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0649" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0651" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForVOnversionOfDebtShares" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0653" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForVOnversionOfDebtShares" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0654" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0657" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0658" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0661" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0662" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0664" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockShares" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0666" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockShares" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0667" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0670" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0671" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0672" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0674" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0675" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0677" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0679" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0680" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0681" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0683" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0684" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0685" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0686" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0687" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0692" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0693" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0694" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0696" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0697" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0698" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0699" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0701" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0705" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0706" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0707" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0722" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0723" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0726" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-04-012021-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0727" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-04-012021-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0729" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0731" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0732" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0735" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0736" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0739" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-04-012021-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0740" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-04-012021-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0742" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0744" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0745" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentDecreaseForgiveness" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0748" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentDecreaseForgiveness" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0749" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentDecreaseForgiveness" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0750" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentDecreaseForgiveness" contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0752" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentDecreaseForgiveness" contextRef="From2021-04-012021-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0753" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentDecreaseForgiveness" contextRef="From2021-04-012021-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0755" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentDecreaseForgiveness" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0757" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentDecreaseForgiveness" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0758" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentDecreaseForgiveness" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0759" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0761" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0762" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0763" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0764" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0765" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0770" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0771" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0772" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0774" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0775" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0776" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0777" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-04-012021-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0779" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0783" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0784" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0785" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0800" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0801" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-07-012021-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0804" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-07-012021-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0805" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-07-012021-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0807" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0809" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0810" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0813" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0814" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-07-012021-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0815" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-07-012021-09-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0816" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-07-012021-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0817" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0822" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0823" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-07-012021-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0824" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0826" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0827" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-07-012021-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0828" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-07-012021-09-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0829" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-07-012021-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0831" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0835" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0836" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-07-012021-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0837" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" contextRef="From2021-01-012021-09-30" id="xdx2ixbrl0865" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:FinancingReceivableAccruedInterestWriteoff" contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0867" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncreaseDecreaseInDerivativeLiabilities" contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0876" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GainsLossesOnExtinguishmentOfDebt" contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0879" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PrepaymentAndDefaultPenalty" contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0882" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncreaseDecreaseInInventories" contextRef="From2021-01-012021-09-30" id="xdx2ixbrl0892" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncreaseDecreaseInDueFromRelatedPartiesCurrent" contextRef="From2021-01-012021-09-30" id="xdx2ixbrl0898" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquireProductiveAssets" contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0918" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromOtherDebt" contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0933" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0939" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ProceedsFromIssuanceOfCommonStockPurchaseOptions" contextRef="From2021-01-012021-09-30" id="xdx2ixbrl0946" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RepaymentsOfConvertibleDebt" contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0948" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0972" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2021-01-012021-09-30" id="xdx2ixbrl0973" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2021-01-012021-09-30" id="xdx2ixbrl0979" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued" contextRef="From2021-01-012021-09-30" id="xdx2ixbrl0982" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentAmount1" contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0984" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0987" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtForgiveness" contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0990" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0996" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStock" contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0999" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2022-09-30_us-gaap_BridgeLoanMember" id="xdx2ixbrl1129" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2022-09-30_custom_SwisspeersAgMember" id="xdx2ixbrl1137" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2022-09-30_custom_LoansPayableOneMember" id="xdx2ixbrl1146" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LongTermLoansPayable" contextRef="AsOf2022-09-30" id="xdx2ixbrl1175" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LongTermLoansPayable" contextRef="AsOf2021-12-31" id="xdx2ixbrl1176" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" contextRef="AsOf2021-12-31" id="xdx2ixbrl1186" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2022-09-30" id="xdx2ixbrl1188" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:EmployeeRelatedLiabilitiesCurrent" contextRef="AsOf2021-12-31" id="xdx2ixbrl1195" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2022-07-012022-09-30_custom_EliminationMember" id="xdx2ixbrl1285" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2022-07-012022-09-30_custom_EliminationMember" id="xdx2ixbrl1295" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2022-07-012022-09-30_custom_EliminationMember" id="xdx2ixbrl1300" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2022-07-012022-09-30_custom_EliminationMember" id="xdx2ixbrl1305" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-07-012022-09-30_custom_EliminationMember" id="xdx2ixbrl1310" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-07-012021-09-30_custom_EliminationMember" id="xdx2ixbrl1325" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-07-012021-09-30_custom_EliminationMember" id="xdx2ixbrl1335" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-07-012021-09-30_custom_EliminationMember" id="xdx2ixbrl1340" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-07-012021-09-30_custom_EliminationMember" id="xdx2ixbrl1345" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-07-012021-09-30_custom_EliminationMember" id="xdx2ixbrl1350" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2022-01-012022-09-30_custom_EliminationMember" id="xdx2ixbrl1365" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2022-01-012022-09-30_custom_EliminationMember" id="xdx2ixbrl1375" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2022-01-012022-09-30_custom_EliminationMember" id="xdx2ixbrl1380" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2022-01-012022-09-30_custom_EliminationMember" id="xdx2ixbrl1385" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-01-012022-09-30_custom_EliminationMember" id="xdx2ixbrl1390" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-01-012021-09-30_custom_EliminationMember" id="xdx2ixbrl1405" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-01-012021-09-30_custom_EliminationMember" id="xdx2ixbrl1415" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-01-012021-09-30_custom_EliminationMember" id="xdx2ixbrl1420" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-01-012021-09-30_custom_EliminationMember" id="xdx2ixbrl1425" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-01-012021-09-30_custom_EliminationMember" id="xdx2ixbrl1430" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2022-09-30_custom_USAMember" id="xdx2ixbrl1458" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2022-09-30_custom_EliminationMember" id="xdx2ixbrl1460" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2021-12-31_custom_USAMember" id="xdx2ixbrl1488" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2021-12-31_custom_EliminationMember" id="xdx2ixbrl1490" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ConvertibleSubordinatedDebtCurrent" contextRef="AsOf2021-12-31" id="xdx2ixbrl1552" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DerivativeLiabilitiesCurrent" contextRef="AsOf2021-12-31" id="xdx2ixbrl1560" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ConvertibleDebtNoncurrent" contextRef="AsOf2021-12-31" id="xdx2ixbrl1566" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2020-12-31_us-gaap_PreferredClassBMember" id="xdx2ixbrl1597" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2021-12-31_custom_PreferredClassCMember" id="xdx2ixbrl1601" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2020-12-31_custom_PreferredClassCMember" id="xdx2ixbrl1602" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2021-01-012021-12-31" id="xdx2ixbrl1677" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1713" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1714" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1722" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1723" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1727" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1730" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1731" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2020-01-012020-12-31" id="xdx2ixbrl1732" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl1733" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="xdx2ixbrl1734" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1736" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1739" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1740" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1743" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1744" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl1746" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1748" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1749" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1752" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1753" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1756" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1757" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl1759" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1761" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1762" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1765" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1766" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1769" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1770" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl1772" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1774" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1775" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1778" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1779" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1782" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1783" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl1785" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1787" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1788" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1791" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1792" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1795" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1796" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl1798" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1800" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1801" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1804" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1805" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1808" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1809" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31" id="xdx2ixbrl1810" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl1811" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="xdx2ixbrl1812" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1813" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1814" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1817" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1818" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl1819" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1821" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1822" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl1824" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1826" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1827" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl1828" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabs" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1830" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabs" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1831" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabs" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl1832" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabs" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl1833" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabs" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1834" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabs" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1835" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabs" contextRef="From2020-01-012020-12-31" id="xdx2ixbrl1836" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabsShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1839" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabsShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1840" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabsShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl1841" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1843" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1844" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl1845" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1847" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1848" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl1850" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1852" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1853" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl1854" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1856" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1857" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl1858" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl1859" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1860" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1865" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1866" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl1867" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1869" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1870" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl1871" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl1872" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1874" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1878" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1879" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl1880" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1883" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1892" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1895" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1899" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1900" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2021-01-012021-12-31" id="xdx2ixbrl1901" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl1902" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="xdx2ixbrl1903" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1904" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1908" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1909" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1912" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1913" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl1915" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1917" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1918" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1921" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1922" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1925" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1926" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl1928" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1930" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1931" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1934" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1935" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1938" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1939" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl1941" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1943" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1944" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1947" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1948" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1951" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1952" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl1954" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1956" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1957" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1960" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1961" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1964" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1965" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl1967" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1969" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1970" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1973" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1974" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1977" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1978" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl1980" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1982" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1983" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1986" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1987" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl1988" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1990" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl1991" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl1993" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1995" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl1996" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl1997" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl1999" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl2000" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl2001" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2003" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl2004" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2006" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl2008" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl2009" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl2010" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl2012" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl2013" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2016" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl2017" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2019" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl2021" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl2022" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl2025" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl2026" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl2027" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2029" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl2030" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2032" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl2034" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl2035" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl2036" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl2038" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl2039" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl2040" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl2041" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2042" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl2047" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl2048" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl2049" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl2051" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl2052" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl2053" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl2054" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl2056" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl2060" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl2061" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl2062" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquireIntangibleAssets" contextRef="From2020-01-012020-12-31" id="xdx2ixbrl2135" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromRelatedPartyDebt" contextRef="From2021-01-012021-12-31" id="xdx2ixbrl2155" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromConvertibleDebt" contextRef="From2021-01-012021-12-31" id="xdx2ixbrl2164" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2021-01-012021-12-31" id="xdx2ixbrl2191" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2020-01-012020-12-31" id="xdx2ixbrl2192" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DerivativeLiabilitiesRecognizedAsDebtDiscount" contextRef="From2021-01-012021-12-31" id="xdx2ixbrl2197" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2020-01-012020-12-31" id="xdx2ixbrl2201" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromWarrantExercises" contextRef="From2021-01-012021-12-31" id="xdx2ixbrl2206" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2020-01-012020-12-31" id="xdx2ixbrl2213" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AmountOwingForAcquisitionOfIOT" contextRef="From2021-01-012021-12-31" id="xdx2ixbrl2215" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ReplacementOfConvertibleNoitesToNotesPayable" contextRef="From2021-01-012021-12-31" id="xdx2ixbrl2221" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SubscriptionReceivable" contextRef="From2020-01-012020-12-31" id="xdx2ixbrl2228" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CommonStockShareSubscribedButUnissuedSubscriptionsReceivable" contextRef="AsOf2020-12-31" id="xdx2ixbrl2344" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherPrepaidExpenseCurrent" contextRef="AsOf2020-12-31" id="xdx2ixbrl2350" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_us-gaap_BridgeLoanMember" id="xdx2ixbrl2378" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LongTermLoansPayable" contextRef="AsOf2021-12-31" id="xdx2ixbrl2395" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LongTermLoansPayable" contextRef="AsOf2020-12-31" id="xdx2ixbrl2396" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ConvertibleNotesPayable" contextRef="AsOf2021-12-31" id="xdx2ixbrl2429" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedPremium" contextRef="AsOf2021-12-31" id="xdx2ixbrl2432" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:LoansPayableNetOfDiscount" contextRef="AsOf2021-12-31" id="xdx2ixbrl2435" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2021-12-31" id="xdx2ixbrl2438" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ConvertibleLongTermNotesPayable" contextRef="AsOf2021-12-31" id="xdx2ixbrl2441" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" contextRef="AsOf2020-12-31" id="xdx2ixbrl2474" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2020-12-31" id="xdx2ixbrl2475" unitRef="USDPShares" xs:nil="true"></ix:nonFraction>
  <ix:nonNumeric contextRef="AsOf2020-12-31" id="xdx2ixbrl2476" name="us-gaap:WarrantsAndRightsOutstandingTerm" xs:nil="true"></ix:nonNumeric>
  <ix:nonFraction name="us-gaap:Dividends" contextRef="From2021-01-012021-12-31" id="xdx2ixbrl2490" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Dividends" contextRef="From2020-01-012020-12-31" id="xdx2ixbrl2491" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DerivativeFairValueOfDerivativeNet" contextRef="AsOf2021-12-31" id="xdx2ixbrl2506" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:UnrealizedGainLossOnDerivatives" contextRef="From2021-01-012021-12-31" id="xdx2ixbrl2509" unitRef="USD" xs:nil="true"></ix:nonFraction>
  </ix:hidden>
 <ix:references>
  <link:schemaRef xlink:href="iqst-20220930.xsd" xlink:type="simple" />
  </ix:references>
 <ix:resources>
    <xbrli:context id="From2022-01-01to2022-09-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_us-gaap_PreferredClassAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_PreferredClassAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_us-gaap_PreferredClassBMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassBMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_PreferredClassBMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassBMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_custom_PreferredClassCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_PreferredClassCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-07-012022-09-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-07-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-07-012021-09-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-07-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-09-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-03-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-03-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-03-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-03-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-03-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-06-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-06-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-06-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-06-30_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-06-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-03-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-03-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-03-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-03-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-03-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-04-01</xbrli:startDate>
        <xbrli:endDate>2022-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-04-01</xbrli:startDate>
        <xbrli:endDate>2022-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-04-012022-06-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-04-01</xbrli:startDate>
        <xbrli:endDate>2022-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-04-01</xbrli:startDate>
        <xbrli:endDate>2022-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-04-01</xbrli:startDate>
        <xbrli:endDate>2022-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-04-012022-06-30_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-04-01</xbrli:startDate>
        <xbrli:endDate>2022-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-04-012022-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-04-01</xbrli:startDate>
        <xbrli:endDate>2022-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-04-012022-06-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-04-01</xbrli:startDate>
        <xbrli:endDate>2022-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-04-012022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-04-01</xbrli:startDate>
        <xbrli:endDate>2022-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-07-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-07-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-07-012022-09-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-07-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-07-012022-09-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-07-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-07-012022-09-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-07-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-07-012022-09-30_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-07-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-07-012022-09-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-07-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-07-012022-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-07-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-03-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-07-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-07-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-07-012021-09-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-07-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-07-012021-09-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-07-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-07-012021-09-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-07-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-07-012021-09-30_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-07-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-07-012021-09-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-07-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-07-012021-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-07-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-09-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-09-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-09-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-09-30_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-09-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-09-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-05-012022-05-13_custom_WhislTelecomLLCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:WhislTelecomLLCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-05-01</xbrli:startDate>
        <xbrli:endDate>2022-05-13</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:SmartbizTelecomLLCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-05-01</xbrli:startDate>
        <xbrli:endDate>2022-06-01</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-09-30_custom_TenCustomersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">IQST:TenCustomersMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-09-30_custom_SixCustomersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">IQST:SixCustomersMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_ComputerEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:ComputerEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_ComputerSoftwareIntangibleAssetMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:ComputerSoftwareIntangibleAssetMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-13_custom_WhislTelecomLLCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:WhislTelecomLLCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-13</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-09-30_custom_WhislTelecomLLCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:WhislTelecomLLCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-06-01_custom_SmartbizTelecomLLCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:SmartbizTelecomLLCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-06-01</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-09-30_custom_ProFormaAcquisitionsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:ProFormaAcquisitionsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:ProFormaAcquisitionsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_us-gaap_TechnologyEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:TechnologyEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_TechnologyEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:TechnologyEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_us-gaap_SoftwareDevelopmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:SoftwareDevelopmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_SoftwareDevelopmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:SoftwareDevelopmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_us-gaap_OtherMachineryAndEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OtherMachineryAndEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_OtherMachineryAndEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OtherMachineryAndEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_us-gaap_BridgeLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:BridgeLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_BridgeLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:BridgeLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-09-30_us-gaap_BridgeLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:BridgeLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_custom_MartusMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MartusMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_MartusMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MartusMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-09-30_custom_MartusMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MartusMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_custom_SwisspeersAgMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:SwisspeersAgMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_SwisspeersAgMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:SwisspeersAgMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-09-30_custom_SwisspeersAgMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:SwisspeersAgMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_custom_DarleneCovi19Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:DarleneCovi19Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_DarleneCovi19Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:DarleneCovi19Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_custom_LoansPayableOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:LoansPayableOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_LoansPayableOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:LoansPayableOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-09-30_custom_ThirdPartyLoansMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-09-30_custom_ThirdPartyLoansMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-09-30_us-gaap_LoansPayableMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:LoansPayableMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-09-30_us-gaap_LoansPayableMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:LoansPayableMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_LoansPayableMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:LoansPayableMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_custom_N49OfShareholderOfSwisslink1Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink1Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_N49OfShareholderOfSwisslink1Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink1Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_custom_N49OfShareholderOfSwisslink2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_N49OfShareholderOfSwisslink2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-09-30_custom_SmartbizTelecomLLCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:SmartbizTelecomLLCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012020-11-03_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2020-11-03</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012020-11-11_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2020-11-11</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesCPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-01-07</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-09-30_custom_TotalIssuedInPeriodMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:TotalIssuedInPeriodMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-04-25_custom_ApolloManagementGroupIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:ApolloManagementGroupIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-04-25</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-04-012022-04-25_custom_ApolloManagementGroupIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:ApolloManagementGroupIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-04-01</xbrli:startDate>
        <xbrli:endDate>2022-04-25</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-04-012022-04-25">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-04-01</xbrli:startDate>
        <xbrli:endDate>2022-04-25</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-09-30_custom_RlatedPartyMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:RlatedPartyMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-09-30_custom_RlatedPartyMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:RlatedPartyMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-09-30_custom_CEOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:CEOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-07-012022-09-30_custom_USAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-07-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-07-012022-09-30_custom_SwitzerlandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-07-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-07-012022-09-30_custom_EliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-07-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-07-012021-09-30_custom_USAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-07-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-07-012021-09-30_custom_SwitzerlandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-07-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-07-012021-09-30_custom_EliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-07-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-09-30_custom_USAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-09-30_custom_SwitzerlandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-09-30_custom_EliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-09-30_custom_USAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-09-30_custom_SwitzerlandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-09-30_custom_EliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_custom_USAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_custom_SwitzerlandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-09-30_custom_EliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_USAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_SwitzerlandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_EliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-10-012022-11-14">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-10-01</xbrli:startDate>
        <xbrli:endDate>2022-11-14</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_PreferredClassAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_PreferredClassBMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassBMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_PreferredClassCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-04-15">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-04-15</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-012020-04-15">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-04-15</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_TechnologyEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:TechnologyEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_SoftwareDevelopmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:SoftwareDevelopmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_OtherMachineryAndEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OtherMachineryAndEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_BridgeLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:BridgeLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_BridgeLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:BridgeLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_LoansPayableMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:LoansPayableMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_srt_MinimumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_srt_MaximumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_srt_MinimumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_srt_MaximumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-03_us-gaap_PreferredClassAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-03</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-11_us-gaap_PreferredClassBMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassBMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-11</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-01-07_us-gaap_PreferredStockMember_custom_SeriesCPreferredStock2021Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:SeriesCPreferredStock2021Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-01-07</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-01-07_custom_PreferredClassCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-01-07</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-01-03">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-01-03</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_CEOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:CEOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-01">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-01</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-04-012019-05-02_custom_CEOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:CEOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-04-01</xbrli:startDate>
        <xbrli:endDate>2019-05-02</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-05-02_custom_CEOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:CEOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-05-02</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:ChiefCommercialOfficerMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-04-01</xbrli:startDate>
        <xbrli:endDate>2019-05-02</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-05-02_custom_ChiefCommercialOfficerMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:ChiefCommercialOfficerMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-05-02</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_CEOMember9935000">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:CEOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_ChiefCommercialOfficerMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:ChiefCommercialOfficerMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-02-11">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-02-11</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-10-012021-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-10-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-10-012020-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-10-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:unit id="USD">
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Shares">
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="USDPShares">
      <xbrli:divide>
        <xbrli:unitNumerator>
          <xbrli:measure>iso4217:USD</xbrli:measure>
        </xbrli:unitNumerator>
        <xbrli:unitDenominator>
          <xbrli:measure>xbrli:shares</xbrli:measure>
        </xbrli:unitDenominator>
      </xbrli:divide>
    </xbrli:unit>
    <xbrli:unit id="Pure">
      <xbrli:measure>xbrli:pure</xbrli:measure>
    </xbrli:unit>
  </ix:resources>
 </ix:header>
</div>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>UNITED STATES</b></p>

<p style="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Washington, D.C. 20549</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>FORM <span id="xdx_908_edei--DocumentType_c20220101__20220930_z73ZPRd8UDWb"><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" name="dei:DocumentType">S-1</ix:nonNumeric></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>REGISTRATION STATEMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>UNDER</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>THE SECURITIES ACT OF 1933</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="xdx_901_edei--EntityRegistrantName_c20220101__20220930_z16vCj8mlpKa"><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" name="dei:EntityRegistrantName">iQSTEL Inc.</ix:nonNumeric></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(Exact name of registrant as specified in its charter)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; white-space: nowrap; width: 34%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_909_edei--EntityIncorporationStateCountryCode_c20220101__20220930_zP2aVrhWSGx5"><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" name="dei:EntityIncorporationStateCountryCode">NV</ix:nonNumeric></span></b></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; white-space: nowrap; width: 1%; text-align: center">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; white-space: nowrap; width: 32%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4813</b></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; white-space: nowrap; width: 1%; text-align: center">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; white-space: nowrap; width: 32%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_901_edei--EntityTaxIdentificationNumber_c20220101__20220930_zxBk4GnLZX7h"><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" name="dei:EntityTaxIdentificationNumber">45-2808620</ix:nonNumeric></span></b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="white-space: nowrap">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(State of other jurisdiction of</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>incorporation or organization)</b></p></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; white-space: nowrap; text-align: center">&#160;</td>
    <td style="white-space: nowrap">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(Primary Standard Industrial</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Classification Code Number)</b></p></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; white-space: nowrap; text-align: center">&#160;</td>
    <td style="white-space: nowrap">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(IRS Employer</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Identification Number)</b></p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="xdx_905_edei--EntityAddressAddressLine1_c20220101__20220930_zW899RiR0NVd"><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" name="dei:EntityAddressAddressLine1">300 Aragon Avenue</ix:nonNumeric></span>, <span id="xdx_90D_edei--EntityAddressAddressLine2_c20220101__20220930_zTlRamzbqDJe"><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" name="dei:EntityAddressAddressLine2">Suite 375</ix:nonNumeric></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="xdx_90E_edei--EntityAddressCityOrTown_c20220101__20220930_zo05dumnobMk"><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" name="dei:EntityAddressCityOrTown">Coral Gables, <span id="xdx_90C_edei--EntityAddressStateOrProvince_c20220101__20220930_zEnQrTQXjcyg"><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" name="dei:EntityAddressStateOrProvince">FL</ix:nonNumeric></span> <span id="xdx_90D_edei--EntityAddressPostalZipCode_c20220101__20220930_zydKcM59Dsck"><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" name="dei:EntityAddressPostalZipCode">33134</ix:nonNumeric></span></ix:nonNumeric></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Phone: (<span id="xdx_908_edei--CityAreaCode_c20220101__20220930_zZjFs3lEeyBk"><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" name="dei:CityAreaCode">954</ix:nonNumeric></span>) <span id="xdx_907_edei--LocalPhoneNumber_c20220101__20220930_zceeYBYr8bf7"><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" name="dei:LocalPhoneNumber">951-8191</ix:nonNumeric></span><br />
(Address, including zip code, and telephone number, including area code, of registrant&#8217;s principal executive offices)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>The Corporate Place, Inc.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>601 E. Charleston Blvd. Ste. 100</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Las Vegas, NV 89104 </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Phone: (877) 786-8500 </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(Name, address, including zip code, and telephone
number, including area code, of agent for service)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>With copies to:</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Scott Doney, Esq.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>The Doney Law Firm</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>4955 S. Durango Dr. Ste. 165</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Las Vegas, NV 89113</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Phone: (702) 982-5686 </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Approximate date of commencement of proposed sale
to the public:</b> As soon as practicable after the registration statement is declared effective.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">If any of the securities being
registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act, check the following
box: [X]</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">If this Form is filed to register
additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities
Act registration statement number of the earlier effective registration statement for the same offering. [&#160;&#160;]</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">If this Form is a post-effective
amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement
number of the earlier effective registration statement for the same offering. [&#160;&#160;]</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">If this Form is a post-effective
amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement
number of the earlier effective registration statement for the same offering. [&#160;&#160;]</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Indicate by check mark whether
the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions
of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging
growth company&#8221; in Rule 12b-2 of the Exchange Act (Check one):</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer [&#160;&#160;]</span></td>
    <td style="width: 10%">&#160;</td>
    <td style="width: 40%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer [&#160;&#160;]</span></td></tr>
  <tr style="vertical-align: top">
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_edei--EntityFilerCategory_c20220101__20220930_zVxOSaVXoRpa"><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory">Non-accelerated filer</ix:nonNumeric></span> [X]</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company <span id="xdx_90F_edei--EntitySmallBusiness_c20220101__20220930_z7xLdTAMnEK4"><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" format="ixt:booleantrue" name="dei:EntitySmallBusiness">[X]</ix:nonNumeric></span></span></td></tr>
  <tr style="vertical-align: top">
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company <span id="xdx_90D_edei--EntityEmergingGrowthCompany_c20220101__20220930_zYn160ZB4XQ1"><span style="-sec-ix-hidden: xdx2ixbrl0023">[&#160;&#160;&#160;]</span></span></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">If an emerging growth company,
indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. [&#160;&#160;]</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><b>The registrant hereby amends
this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further
amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a)
of the Securities Act of 1933, as amended, or until this registration statement shall become effective on such date as the Securities
and Exchange Commission, acting pursuant to said Section 8(a), may determine.&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p>

<!-- Field: Page; Sequence: 1 --><div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->


<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0 0 8pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: red">The information in this preliminary prospectus
is not complete and may be changed. These securities may not be sold until the registration statement filed with the Securities and Exchange
Commission is effective. This preliminary prospectus is not an offer to sell nor does it seek an offer to buy these securities in any
jurisdiction where the offer or sale is not permitted.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="border-top: black 1.5pt solid; width: 25%; text-align: center">&#160;</td>
    <td style="border-top: black 1.5pt solid; width: 50%; text-align: center">&#160;</td>
    <td style="border-top: black 1.5pt solid; width: 25%; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: red">PRELIMINARY PROSPECTUS</span></td>
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: red">SUBJECT TO COMPLETION</span></td>
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: red">DATED December 16, 2022</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center">&#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-size: 10pt">15,000,000 shares offered
by the Selling Shareholder</span><span style="font-size: 8pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This prospectus relates to the
resale by the selling stockholder of up to 15,000,000 shares of our common stock issuable upon the exercise of a one year option dated
April 5, 2022, which has a fixed exercise price of $2.00 per share. We have already registered the original 4,800,000 shares of common
stock under the option, but the option is subject to a provision that reduces the exercise price and correspondingly increases the number
of shares of common stock available under the option (called a &#8220;sub-option&#8221;) in the event that our daily average VWAP for
the ten trading days prior to exercise is less than $2.00 per share. The amount of reduction to the exercise price and the corresponding
amount of new shares under the sub-option varies depending on the price of our daily average VWAP for the ten trading days prior to exercise.
If the WVAP is below $2.00 per share, but at least $1.501 per share, then the discount will be 16% of the VWAP. If the WVAP is $1.50 or
less per share, then the discount will be 32% of the VWAP. No discounts are provided if the VWAP is $2.00 or greater.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">As a result of past exercises
on the option, dated October 5, 2022 and November 14, 2022, the daily average VWAP for the ten trading days prior to each exercise was
less than $2.00 per share, resulting in the creation of the sub-option, or an amount up to the 15,000,000 shares of common stock offered
herein.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The selling shareholders may offer
and sell or otherwise dispose of the shares described in this prospectus from time to time through public or private transaction at prevailing
market prices, at prices related to such prevailing market prices, at varying prices determined at the time of sale, at negotiated prices,
or at fixed prices.&#160;We will not receive any of the proceeds from the common stock sold by the selling shareholders, but we will receive
the exercise price for the sub-option, which we plan to use for working capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We are currently quoted on the
OTCQX under the symbol &#8220;IQST.&#8221; On December 14, 2022, the reported closing price of our common stock was $0.25 per share. Prior
to this offering, there has been a very limited market for our securities. While our common stock is quoted on the OTCQX, there has been
negligible trading volume. There is no guarantee that an active trading market will develop in our securities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The holders of our Series A Preferred
Stock, which is comprised of our officers and directors, Leandro Iglesias and Alvaro Quintana Cardona, control our company with a 51%
vote on all matters regarding shareholder approval by virtue of their ownership in our Series A Preferred Stock. There were 10,000 shares
of Series A Preferred Stock outstanding as of the date of this prospectus, with Mr. Iglesias holding 7,000 shares and Mr. Cardona the
other 3,000 shares. There were 157,630,497 shares of common stock outstanding as of the date of this prospectus, with Mr. Iglesias holding
542,932 shares and Mr. Cardona holding 1,121,842 shares, which together accounts for just over 1% of our outstanding common stock. Holders
of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters submitted to shareholders
at a rate of 51% of the total vote of shareholders, including the election of directors. Our common stock is entitled to one vote per
share on all matters submitted to a vote of the stockholders, including the election of directors. By virtue of their ownership of Series
A Preferred Stock and common stock, they are able to vote at a rate of approximately 51.52% of the total vote of shareholders and therefore
able to exercise significant influence over our company, including the election of directors, the approval of significant corporate transactions,
and any change of control of our company. See &#8220;Principal Stockholders.&#8221;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><b>Investing in our common stock
involves a high degree of risk. See &#8220;Risk Factors&#8221; beginning on page 2 of this prospectus for a discussion of information
that should be considered in connection with an investment in our common stock.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><b>Neither the Securities and
Exchange Commission nor any state securities commission has approved or disapproved of these securities or determined if this prospectus
is truthful or complete. Any representation to the contrary is a criminal offense.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The date of this prospectus is&#160;December 16, 2022&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>




<!-- Field: Page; Sequence: 2 --><div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->




<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><img src="image_002.jpg" alt="" style="height: 66pt; width: 170.25pt" /></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span id="toc"></span><b>TABLE OF CONTENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; width: 80%; border-collapse: collapse; margin-right: auto">
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><a href="#a_001"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PROSPECTUS SUMMARY</span></a></td>
    <td style="vertical-align: bottom; width: 48px; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td>
    </tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><a href="#a_001"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">THE OFFERING</span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td>
    </tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><a href="#a_002"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">RISK FACTORS</span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2</span></td>
    </tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><a href="#a_003"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS</span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12</span></td>
    </tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><a href="#a_004"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USE OF PROCEEDS</span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12</span></td>
    </tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><a href="#a_005"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">DIVIDEND POLICY</span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12</span></td>
    </tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><a href="#a_006"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SELLING SHAREHOLDERS</span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13</span></td>
    </tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><a href="#a_007"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MANAGEMENT&#8217;S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15</span></td>
    </tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_008">BUSINESS</a></span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">22</span></td>
    </tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_009">MANAGEMENT</a></span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">25</span></td>
    </tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><a href="#a_010"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">EXECUTIVE COMPENSATION</span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">29</span></td>
    </tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><a href="#a_011"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS</span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31</span></td>
    </tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><a href="#a_012"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PRINCIPAL STOCKHOLDERS</span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31</span></td>
    </tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><a href="#a_013"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">DESCRIPTION OF CAPITAL STOCK</span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">33</span></td>
    </tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><a href="#a_014"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PLAN OF DISTRIBUTION</span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">36</span></td>
    </tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><a href="#a_015"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">INTERESTS OF NAMED EXPERTS AND COUNSEL</span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">38</span></td>
    </tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><a href="#a_016"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">WHERE YOU CAN FIND MORE INFORMATION</span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">38</span></td>
    </tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><a href="#a_017"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE</span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">39</span></td>
    </tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    </tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><a href="#a_018"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">INDEX TO FINANCIAL STATEMENTS</span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">40</span></td>
</tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Neither we nor the underwriter
has authorized anyone to provide you with information that is different from that contained in this prospectus or in any free writing
prospectus we may authorize to be delivered or made available to you. When you make a decision about whether to invest in our common stock,
you should not rely upon any information other than the information in this prospectus or in any free writing prospectus that we may authorize
to be delivered or made available to you. Neither the delivery of this prospectus nor the sale of our common stock means that the information
contained in this prospectus or any free writing prospectus is correct after the date of this prospectus or such free writing prospectus.
This prospectus is not an offer to sell or the solicitation of an offer to buy shares of common stock in any circumstances under which
the offer or solicitation is unlawful.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Unless otherwise indicated, information
contained in this prospectus concerning our industry and the markets in which we operate, including our general expectations and market
position, market opportunity and market share, is based on information from our own management estimates and research, as well as from
industry and general publications and research, surveys and studies conducted by third parties. Management estimates are derived from
publicly available information, our knowledge of our industry and assumptions based on such information and knowledge, which we believe
to be reasonable. Our management estimates have not been verified by any independent source, and we have not independently verified any
third-party information. In addition, assumptions and estimates of our and our industry&#8217;s future performance are necessarily subject
to a high degree of uncertainty and risk due to a variety of factors, including those described in &#8220;Risk Factors.&#8221; These and
other factors could cause our future performance to differ materially from our assumptions and estimates. See &#8220;Cautionary Note Regarding
Forward-Looking Statements.&#8221;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This prospectus contains references
to our trademarks and service marks and to those belonging to other entities. Solely for convenience, trademarks and trade names referred
to in this prospectus may appear without the &#174; or &#8482; symbols, but such references are not intended to indicate, in any way, that
we will not assert, to the fullest extent under applicable law, our rights or the rights of the applicable licensor to these trademarks
and trade names. We do not intend our use or display of other companies&#8217; trade names, trademarks or service marks to imply a relationship
with, or endorsement or sponsorship of us by, any other companies.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b>&#160;</b></span></p>




<!-- Field: Page; Sequence: 3 --><div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;i</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b><span id="a_001"></span>PROSPECTUS
SUMMARY</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><i>This summary highlights information
contained elsewhere in this prospectus. This summary does not contain all of the information you should consider before investing in our
common stock. You should read this entire prospectus carefully, especially the &#8220;Risk Factors&#8221; and &#8220;Management&#8217;s
Discussion and Analysis of Financial Condition and Results of Operations&#8221; sections of this prospectus and the financial statements
and related notes appearing at the end of this prospectus before making an investment decision.</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><i>Unless the context provides
otherwise, all references in this prospectus to &#8220;IQSTEL Inc.&#8221; &#8220;we,&#8221; &#8220;us,&#8221; &#8220;our,&#8221; the &#8220;Company,&#8221;
or similar terms, refer to IQSTEL Inc. Inc. and its directly and indirectly owned subsidiaries on a consolidated basis.</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Our Company</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b>Company Description</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">iQSTEL
Inc. (OTCQX: IQST, www.iQSTEL.com) is a US-based publicly-listed company holding an Independent Board of Directors and Audit Committee
with a presence in 19 countries and 70 employees are offering leading-edge services through its four business lines.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Telecom Division
(www.iqstelecom.com), which represents the majority of current operations, offers VoIP, SMS, proprietary Internet of Things (IoT)
solutions (www.iotsmartgas.com and www.iotsmarttank.com), and international fiber-optic connectivity through its subsidiaries:
Etelix (www.etelix.com), SwissLink Carrier (www.swisslink-carrier.com), Smartbiz Telecom (www.smartbiztel.com), Whisl Telecom
(www.whisl.com), IoT Labs (www.iotlabs.mx), and QGlobal SMS (www.qglobalsms.com).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Fintech business line
(www.globalmoneyone.com) (www.maxmo.vip) offers a complete Fintech ecosystem MasterCard Debit Card, US Bank Account (No SSN Needed),
Mobile App/Wallet (Remittances, Mobile Top Up, Buy/Sell Crypto). Our Fintech subsidiary, Global Money One, is to provide immigrants
access to reliable financial services that make it easier to manage their money and stay connected with their families back
home.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The BlockChain
Platform Business Line (www.itsbchain.com) offers our proprietary Mobile Number Portability Application (MNPA) to serve the in-country
portability needs through its subsidiary, itsBchain.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The Electric
Vehicle (EV) Business Line (www.evoss.net) offers electric motorcycles to work and have fun in the USA, Spain, Portugal, Panama, Colombia,
and Venezuela. EVOSS is also working on the development of an EV Mid Speed Car to serve the niche of the 2nd car in the family.</p>

<p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white; color: #444444">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The information
contained on our websites is not incorporated by reference into this Prospectus and should not be considered part of this or any other
report filed with the SEC.&#160;<span style="text-transform: uppercase"><b>&#160;</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="text-transform: uppercase"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="a_30"></span>The Offering</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><i>The following summary of the
offering contains basic information about the offering and the common stock and is not intended to be complete. It does not contain all
the information that is important to you. For a more complete understanding of the common stock, please refer to the section of this prospectus
entitled &#8220;Description of Capital Stock.&#8221;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common stock offered by the selling shareholder</span></td>
    <td>&#160;</td>
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">15,000,000 shares of our common stock.</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Represents shares of the Registrant&#8217;s common
    stock and common stock issuable upon the exercise of an option dated April 5, 2022.</p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common stock outstanding before and after this offering</span></td>
    <td>&#160;</td>
    <td style="text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">157,630,497
shares of our common stock as of the date of this Prospectus and 172,630,497 shares will be outstanding assuming the complete exercise
of all 15,000,000 option shares.</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use of proceeds</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We will not receive any proceeds from the sale or other disposition of the shares of common stock covered by this prospectus, aside from the exercise price for the option, which we plan to use for general working capital.&#160;&#160;See &#8220;Use of Proceeds&#8221;</span></td></tr>

<tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="width: 30%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk Factors</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 69%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See the section entitled &#8220;Risk Factors&#8221; beginning on page 2 of this prospectus for a discussion of factors you should carefully consider before deciding to invest in our common stock.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">OTC Markets symbol</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;IQST&#8221; </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<!-- Field: Page; Sequence: 4; Section: Main; Options: NewSection -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b><span id="a_002"></span>RISK FACTORS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><i>Investing in our common stock
involves a high degree of risk. You should carefully consider the following risk factors and all other information contained in this prospectus
before purchasing our common stock. If any of the following risks actually occur, we may be unable to conduct our business as currently
planned and our financial condition and results of operations could be seriously harmed. In addition, the trading price of our common
stock could decline due to the occurrence of any of these risks, and you may lose all or part of your investment. The risks and uncertainties
discussed below are not the only ones we face. Our business, results of operations, financial condition or prospects could also be harmed
by risks and uncertainties not currently known to us or that we currently do not believe are material. In assessing the risks and uncertainties
described below, you should also consider carefully the other information contained in this prospectus before making a decision to invest
in our common stock.</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Risk Factors Related to the Financial Condition
of the Company</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Because our auditor has issued a going concern
opinion regarding our company, there is an increased risk associated with an investment in our company.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We have continually operated at
a loss with an accumulated deficit of $19,511,934 as of September 30, 2022. We have not attained profitable operations and are dependent
upon obtaining financing or generating revenue from operations to continue operations for the next twelve months. Our future is dependent
upon our ability to obtain financing or upon future profitable operations. We reserve the right to seek additional funds through private
placements of our common stock and/or through debt financing. Our ability to raise additional financing is unknown. We do not have any
formal commitments or arrangements for the advancement or loan of funds. For these reasons, our auditors stated in their report that they
have substantial doubt we will be able to continue as a going concern. As a result, there is an increased risk that you could lose the
entire amount of your investment in our company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Because we have a limited operating history,
you may not be able to accurately evaluate our operations.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We have had limited operations
to date. Therefore, we have a limited operating history upon which to evaluate the merits of investing in our company. Potential investors
should be aware of the difficulties normally encountered by new companies and the high rate of failure of such enterprises. The likelihood
of success must be considered in light of the problems, expenses, difficulties, complications and delays encountered in connection with
the operations that we plan to undertake. These potential problems include, but are not limited to, unanticipated problems relating to
the ability to generate sufficient cash flow to operate our business and additional costs and expenses that may exceed current estimates.
We expect to continue to incur significant losses into the foreseeable future. We recognize that if the effectiveness of our business
plan is not forthcoming, we will not be able to continue business operations. There is no history upon which to base any assumption as
to the likelihood that we will prove successful, and it is doubtful that we will generate any operating revenues or ever achieve profitable
operations. If we are unsuccessful in addressing these risks, our business will most likely fail.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-size: 10pt"><b><i>We are dependent
on outside financing for the continuation of our operations.</i></b></span><span style="font-size: 8pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Because we have generated limited
revenues and currently operate at a loss, we are completely dependent on the continued availability of financing in order to continue
our business operations. There can be no assurance that financing sufficient to enable us to continue our operations will be available
to us in the future.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We will need additional funds
to complete further development of our business plan to achieve a sustainable level where ongoing operations can be funded out of revenues.
We anticipate that we must raise for next 12 months $490,000 for our budget expenses, $1,000,000 for Capital Infusion for business growth,
$8,500,000 for New Subsidiaries Acquisitions to fully implement our business plan to its fullest potential and achieve our growth plans.
There is no assurance that any additional financing will be available or if available, on terms that will be acceptable to us.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our failure to obtain future financing
or to produce levels of revenue to meet our financial needs could result in our inability to continue as a going concern, and, as a result,
our investors could lose their entire investment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 5 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>We may be unable to achieve some, all or any
of the benefits that we expect to achieve from our plan to expand our operations.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In the future we may require additional
financing for capital requirements and growth initiatives. Accordingly, we will depend on our ability to generate cash flows from operations
and to borrow funds and issue securities in the capital markets to maintain and expand our business. We may need to incur debt on terms
and at interest rates that may not be as favorable. If additional financing is not available when required or is not available on acceptable
terms, we may be unable to operate our business as planned or at all, fund our expansion, successfully promote our business, develop or
enhance our products and services, take advantage of business opportunities or respond to competitive pressures, any of which could have
a material adverse effect on our business, financial condition and results of operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>As a growing company, we have yet to achieve
a profit and may not achieve a profit in the near future, if at all.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We have revenues but we are not
profitable and may not be in the near future, if at all. Further, many of our competitors have a significantly larger industry presence
and revenue stream but have yet to achieve profitability. Our ability to continue as a going concern is dependent upon raising capital
from financing transactions, increasing revenue and keeping operating expenses below our revenue levels in order to achieve positive cash
flows, none of which can be assured.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Risk Factors Related to the Business of the Company</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Our telecommunications line of business is highly
sensitive to declining prices, which may adversely affect our revenues and margins.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The telecommunications industry
is characterized by intense price competition, which has resulted in declines in both our average per-minute price realizations and our
average per-minute termination costs.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">A reduction of our prices to compete
with any other offers in the market will not always guarantee and increase in the traffic, which may result in a reduction of revenue.
If these trends in pricing continue or accelerate, it could have a material adverse effect on the revenues generated by our telecommunications
businesses and/or our gross margins.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The continued growth of Over-The-Top
calling and messaging services, such as WhatsApp, Skype and Viber has adversely affected the use of traditional phone communications.
We expect this IP-based services which offer voice communications for free to continue to increase, which may result in increased substitution
on our service offerings.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Our operating results may fluctuate, which could
have a negative impact on our ability to grow our client base, establish sustainable revenues and succeed overall.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our results of operations may
fluctuate as a result of a number of factors, some of which are beyond our control including but not limited to:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">general economic conditions in the geographies and industries where we sell our services and conduct operations; legislative policies where we sell our services and conduct operations;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the budgetary constraints of our customers; seasonality;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the success of our strategic growth initiatives;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">costs associated with the launching or integration of new or acquired businesses;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">timing of new product introductions by us, our suppliers and our competitors; product and service mix, availability, utilization and pricing;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the mix, by state and country, of our revenues, personnel and assets;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">movements in interest rates or tax rates;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes in, and application of, accounting rules;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes in the regulations applicable to us;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Litigation matters.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">As a result of these factors,
we may not succeed in our business, and we could go out of business.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<!-- Field: Page; Sequence: 6 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>The termination of our carrier agreements or
our inability to enter into new carrier agreements in the future could materially and adversely affect our ability to compete, which could
reduce our revenues and profits.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We rely upon our carrier agreements
in order to provide our telecommunications services to our customers. These carrier agreements are in most cases for finite terms and,
therefore, there can be no guarantee that these agreements will be renewed at all or on favorable terms to us. Our ability to compete
would be adversely affected if our carrier agreements were terminated or we were unable to enter into carrier agreements in the future
to provide our telecommunications services to our customers, which could result in a reduction of our revenues and profits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-size: 10pt"><b><i>Our customers,
could experience financial difficulties, which could adversely affect our revenues and profitability if we experience difficulties in
collecting our receivables.</i></b></span><span style="font-size: 8pt">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">As a provider of international
long-distance services, we depend upon sales of transmission and termination of traffic to other long distance providers and the collection
of receivables from these customers. The wholesale telecommunications market continues to feature many smaller, less financially stable
companies. If weakness in the telecommunications industry or the global economy reduces our ability to collect our accounts receivable
from our major customers our profitability may be substantially reduced. While our most significant customers, from a revenue perspective,
vary from quarter to quarter, our ten largest customers (3% of our total customer base) collectively accounted for 87% of total consolidated
revenues by the nine months ended September 30, 2022. This concentration of revenues increases our exposure to non-payment by our larger
customers, and we may experience significant write-offs if any of our large customers fail to pay their outstanding balances, which could
adversely affect our revenues and profitability.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>We may fail to successfully integrate our acquisitions
or otherwise be unable to benefit from pursuing acquisitions.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We believe there are meaningful
opportunities to grow through acquisitions and joint ventures across all product and service categories and we expect to continue a strategy
of selectively identifying and acquiring businesses with complementary products and services. We may be unable to identify, negotiate,
and complete suitable acquisition opportunities on reasonable terms. There can be no assurance that any business acquired by us will be
successfully integrated with our operations or prove to be profitable to us. We may incur future liabilities related to acquisitions.
Should any of the following problems, or others, occur as a result of our acquisition strategy, the impact could be material:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">difficulties integrating personnel from acquired entities and other corporate cultures into our business;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">difficulties integrating information systems;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the potential loss of key employees of acquired companies;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the assumption of liabilities and exposure to undisclosed or unknown liabilities of acquired companies; or</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the diversion of management attention from existing operations.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Natural disasters, terrorist acts, acts of war,
cyber-attacks or other breaches of network or information technology security may cause equipment failures or disrupt our operations.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our inability to operate our telecommunications
networks because of such events, even for a limited period of time, may result in loss of revenue, significant expenses, which could have
a material adverse effect on our results of operations and financial condition.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We could be harmed by network
disruptions, security breaches, or other significant disruptions or failures of our IT infrastructure and related systems. To be successful,
we need to continue to have available a high capacity, reliable and secure network for our and our customers&#8217; use. As any other
company, we face the risk of a security breach, whether through cyber-attacks, malware, computer viruses, sabotage, or other significant
disruption of our IT infrastructure and related systems. There is a risk of a security breach or disruption of the systems we operate,
including possible unauthorized access to our proprietary or classified information. We are also subject to breaches of our network resulting
in unauthorized utilization of our services, which subject us to the costs of providing those services, which are likely not recoverable.
The secure maintenance and transmission of our information is a critical element of our operations. Our information technology and other
systems that maintain and transmit customer information may be compromised by a malicious third-party penetration of our network security,
or impacted by advertent or inadvertent actions or inactions by our employees, or those of a third party service provider or business
partner. As a result, our or our customers&#8217; information may be lost, disclosed, accessed or taken without the customers&#8217; consent,
or our services may be used without payment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 7 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Although we make significant efforts
to maintain the security and integrity of these types of information and systems, there can be no assurance that our security efforts
and measures will be effective or that attempted security breaches or disruptions would not be successful or damaging, especially in light
of the growing sophistication of cyber-attacks and intrusions. We may be unable to anticipate all potential types of attacks or intrusions
or to implement adequate security barriers or other preventative measures. Certain of our business units have been the subject of attempted
and successful cyber-attacks in the past. We have researched the situations and do not believe any material internal or customer information
has been compromised.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>We operate a global business that exposes us
to currency, economic and regulatory.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our revenue comes primarily from
sales outside the U.S. and our growth strategy is largely focused on emerging markets. Our success delivering solutions and competing
in international markets is subject to our ability to manage various risks and difficulties, including, but not limited to:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to effectively staff, provide technical support and manage operations in multiple countries; &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fluctuations in currency exchange rates; &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">timely collecting of accounts receivable from customers located outside of the U.S;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">trade restrictions, political instability, disruptions in financial markets, and deterioration of economic conditions; &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">compliance with the U.S. Foreign Corrupt Practices Act, and other anti-bribery laws and regulations; &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">variations and changes in laws applicable to our operations in different jurisdictions, including enforceability of intellectual property and contract rights; and &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">compliance with export regulations, tariffs and other regulatory barriers. &#160;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>If we are unable to successfully manage growth,
our operations could be adversely affected.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our progress is expected to require
the full utilization of our management, financial and other resources, which to date has occurred with limited working capital. Our ability
to manage growth effectively will depend on our ability to improve and expand operations, including our financial and management information
systems, and to recruit, train and manage sales personnel. There can be no absolute assurance that management will be able to manage growth
effectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">If we do not properly manage the
growth of our business, we may experience significant strains on our management and operations and disruptions in our business. Various
risks arise when companies and industries grow quickly. If our business or industry grows too quickly, our ability to meet customer demand
in a timely and efficient manner could be challenged. We may also experience development delays as we seek to meet increased demand for
our products. Our failure to properly manage the growth that we or our industry might experience could negatively impact our ability to
execute on our operating plan and, accordingly, could have an adverse impact on our business, our cash flow and results of operations,
and our reputation with our current or potential customers.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Risks Related to Legal Uncertainty</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>We may be subject to tax and regulatory audits
which could subject us to liabilities.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We are subject to tax and regulatory
audits which could result in the imposition of liabilities that may or may not have been reserved. We are subject to audits by taxing
and regulatory authorities with respect to certain of our income and operations. These audits can cover periods for several years prior
to the date the audit is undertaken and could result in the imposition of liabilities, interest and penalties if our positions are not
accepted by the auditing entity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 8 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Changes in regulations or user concerns regarding
privacy and protection of user data, or any failure to comply with such laws, could adversely affect our business.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Federal, state, and international
laws and regulations govern the collection, use, retention, disclosure, sharing and security of data that we receive from and about our
users. The use of consumer data by online service providers is a topic of active interest among federal, state, and international regulatory
bodies, and the regulatory environment is unsettled. Many states have passed laws requiring notification to users where there is a security
breach for personal data, such as California&#8217;s Information Practices Act. We face similar risks in international markets where our
products and services are offered. Any failure, or perceived failure, by us to comply with or make effective modifications to our policies,
or to comply with any applicable federal, state, or international privacy, data-retention or data-protection-related laws, regulations,
orders or industry self-regulatory principles could result in proceedings or actions against us by governmental entities or others, a
loss of user confidence, damage to our business and brand, and a loss of users, which could potentially have an adverse effect on our
business.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In addition, various federal,
state and foreign legislative or regulatory bodies may enact new or additional laws and regulations concerning privacy, data retention,
data transfer and data protection issues, including laws or regulations mandating disclosure to domestic or international law enforcement
bodies, which could adversely impact our business, our brand or our reputation with users. For example, some countries are considering
or have enacted laws mandating that user data regarding users in their country be maintained in their country. In addition, there currently
is a data protection regulation applicable to member states of the European Union that includes operational and compliance requirements
that are different than those currently in place and that also includes significant penalties for non-compliance.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The interpretation and application
of privacy, data protection, data transfer and data retention laws and regulations are often uncertain and in flux in the United States
and internationally. These laws may be interpreted and applied inconsistently from country to country and inconsistently with our current
policies and practices, complicating long-range business planning decisions. If privacy, data protection, data transfer or data retention
laws are interpreted and applied in a manner that is inconsistent with our current policies and practices, we may be fined or ordered
to change our business practices in a manner that adversely impacts our operating results. Complying with these varying international
requirements could cause us to incur substantial costs or require us to change our business practices in a manner adverse to our business
and operating results.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>We may be subject to legal liability associated
with providing online services or content.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We host and provide a wide variety
of services and technology products that enable and encourage individuals and businesses to exchange information; upload or otherwise
generate photos, videos, text, and other content; advertise products and services; conduct business; and engage in various online activities
both domestically and internationally. The law relating to the liability of providers of online services and products for activities of
their users is currently unsettled both within the United States and internationally. We may be subject to domestic or international actions
alleging that certain content we have generated or third-party content that we have made available within our services violates laws in
domestic and international jurisdictions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">It is also possible that if any
information provided directly by us contains errors or is otherwise wrongfully provided to users, third parties could make claims against
us. For example, we offer web-based e-mail services, which expose us to potential risks, such as liabilities or claims, by our users and
third parties, resulting from unsolicited e-mail, lost or misdirected messages, illegal or fraudulent use of e-mail, alleged violations
of policies, property interests, or privacy protections, including civil or criminal laws, or interruptions or delays in e-mail service.
We may also face purported consumer class actions or state actions relating to our online services, including our fee-based services.
In addition, our customers, third parties, or government entities may assert claims or actions against us if our online services or technologies
are used to spread or facilitate malicious or harmful code or applications.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Investigating and defending these
types of claims are expensive, even if the claims are without merit or do not ultimately result in liability, and could subject us to
significant monetary liability or cause a change in business practices that could negatively impact our ability to compete.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 9 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Nevada law and certain anti-takeover provisions
of our corporate documents could entrench our management or delay or prevent a third party from</i>&#160;<i>acquiring us or a change in
control even if it would benefit our shareholders.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Certain provisions of Nevada law
may have an anti-takeover effect and may delay or prevent a tender offer or other acquisition transaction that a shareholder might consider
to be in his or her best interest. The summary of the provisions of Nevada law set forth below does not purport to be complete and is
qualified in its entirety by reference to Nevada law.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The issuance of shares of preferred
stock, the issuance of rights to purchase such shares, and the imposition of certain other adverse effects on any party contemplating
a takeover could be used to discourage an unsolicited acquisition proposal. For instance, the issuance of a series of preferred stock
might impede a business combination by including class voting rights that would enable a holder to block such a transaction. In addition,
under certain circumstances, the issuance of preferred stock could adversely affect the voting power of holders of our common stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Under Nevada law, a director,
in determining what he reasonably believes to be in or not opposed to the best interests of the corporation, does not need to consider
only the interests of the corporation&#8217;s shareholders in any takeover matter but may also, in his discretion, may consider any of
the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 5%">&#160;</td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td>
    <td style="width: 93%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The interests of the corporation&#8217;s employees, suppliers, creditors and customers; &#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td colspan="2">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The economy of the state and nation; &#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td colspan="2">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The impact of any action upon the communities in or near which the corporation&#8217;s facilities or operations are located; &#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td colspan="2">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The long-term interests of the corporation and its shareholders, including the possibility that those interests may be best served by the continued independence of the corporation; and &#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td colspan="2">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any other factors relevant to promoting or preserving public or community interests. &#160;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 81pt; text-align: justify; text-indent: -27pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Because our board of directors
is not required to make any determination on matters affecting potential takeovers solely based on its judgment as to the best interests
of our shareholders, our board could act in a manner that would discourage an acquisition attempt or other transaction that some, or a
majority, of our shareholders might believe to be in their best interests or in which such shareholders might receive a premium for their
stock over the then market price of such stock. Our board presently does not intend to seek shareholder approval prior to the issuance
of currently authorized stock, unless otherwise required by law or applicable stock exchange rules.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>We are no longer an &#8220;emerging growth company&#8221;
and therefore no longer eligible for reduced reporting requirements applicable to emerging growth companies.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">It has been five years since our
first registered sale of common stock in 2012, so we are no longer eligible for the reduced disclosure requirements applicable to &#8220;emerging
growth companies.&#8221;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Emerging growth companies may
take advantage of exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth
companies, including not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act,
reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements and exemptions from the requirements
of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously
approved.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We are also a smaller reporting
company, and we will remain a smaller reporting company until the fiscal year following the determination that our voting and non-voting
common shares held by non-affiliates is more than $250 million measured on the last business day of our second fiscal quarter, or our
annual revenues are more than $100 million during the most recently completed fiscal year and our voting and non-voting common shares
held by non-affiliates is more than $700 million measured on the last business day of our second fiscal quarter. Similar to emerging growth
companies, smaller reporting companies are able to provide simplified executive compensation disclosure, are exempt from the auditor attestation
requirements of Section 404, and have certain other reduced disclosure obligations, including, among other things, being required to provide
only two years of audited financial statements and not being required to provide selected financial data, supplemental financial information
or risk factors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 10 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Since we are no longer eligible
for emerging growth company status, we will be subject to the reporting obligations of a smaller reporting company and, if we continue
grow, we may be subject to increased reporting requirements applicable to accelerated filers, which are more onerous than those applicable
to smaller reporting companies.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>As a smaller reporting company and will be exempt
from certain disclosure requirements, which could make our Common Stock less attractive to potential investors.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Rule 12b-2 of the Exchange Act
defines a &#8220;smaller reporting company&#8221; as an issuer that is not an investment company, an asset-backed issuer, or a majority-owned
subsidiary of a parent that is not a smaller reporting company and that:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 14px">&#160;</td>
    <td style="width: 14px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">had a public float of less than $250 million as of the last business day of our most recently completed second fiscal quarter, computed by multiplying the aggregate worldwide number of shares of our voting and non-voting common equity held by non-affiliates by the price at which the common equity was last sold, or the average of the bid and asked prices of common equity, in the principal market for the common equity; or</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in the case of an initial registration statement under the Securities Act, or the Exchange Act, for shares of our common equity, had a public float of less than $250 million as of a date within 30 days of the date of the filing of the registration statement, computed by multiplying the aggregate worldwide number of such shares held by non-affiliates before the registration plus, in the case of a Securities Act registration statement, the number of such shares included in the registration statement by the estimated public offering price of the shares; or</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in the case of an issuer whose public float as calculated under paragraph (1) or (2) of this definition was zero, had annual revenues of less than $100 million during the most recently completed fiscal year for which audited financial statements are available.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">As a smaller reporting company,
we will not be required and may not include a Compensation Discussion and Analysis section in our proxy statements; we will provide only
two years of financial statements; and we need not provide the table of selected financial data. We also will have other &#8220;scaled&#8221;
disclosure requirements that are less comprehensive than issuers that are not smaller reporting companies which could make our Common
Stock less attractive to potential investors, which could make it more difficult for our stockholders to sell their shares.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>If we fail to maintain an effective system of
internal control over financial reporting in the future, we may not be able to accurately report our financial condition, results of operations
or cash flows, which may adversely affect investor confidence in us and, as a result, the value of our common shares.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We are required, under Section
404 of the Sarbanes-Oxley Act, to furnish a report by management on, among other things, the effectiveness of our internal control over
financial reporting. This assessment includes disclosure of any&#160;material weaknesses&#160;identified by our management in our internal
control over financial reporting. A material weakness is a deficiency, or combination of deficiencies, in internal control over financial
reporting that results in more than a reasonable possibility that a material misstatement of annual or interim financial statements will
not be prevented or detected on a timely basis. Section 404 of the Sarbanes-Oxley Act also generally requires an attestation from our
independent registered public accounting firm on the effectiveness of our internal control over financial reporting. However, for as long
as we remain a smaller reporting company, we intend to take advantage of the exemption permitting us not to comply with the independent
registered public accounting firm attestation requirement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our compliance with Section 404
will require that we incur substantial accounting expense and expend significant management efforts. We may not be able to complete our
evaluation, testing and any required remediation in a timely fashion. During the evaluation and testing process, if we identify one or
more&#160;material weaknesses&#160;in our internal control over financial reporting, we will be unable to assert that our internal control
over financial reporting is effective.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">As of the date of our last Quarterly
Report on Form 10-Q for the quarter ended September 30, 2022, our management identified the following material weaknesses in our internal
control over financial reporting, which are indicative of many small companies with small staff: (i) inadequate segregation of duties
and effective risk assessment; and (ii) insufficient written policies and procedures for accounting and financial reporting with respect
to the requirements and application of both US GAAP and SEC guidelines.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<!-- Field: Page; Sequence: 11 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;We
cannot assure you that there will not be&#160;material weaknesses&#160;or significant deficiencies in our internal control over financial
reporting in the future. Any failure to maintain internal control over financial reporting could severely inhibit our ability to accurately
report our financial condition, results of operations or cash flows. This may expose us, including individual executives, to potential
liability which could significantly affect our business. If we are unable to conclude that our internal control over financial reporting
is effective, or if our independent registered public accounting firm determines we have a material weakness or significant deficiency
in our internal control over financial reporting once that firm begins its audits of internal control over financial reporting, we could
lose investor confidence in the accuracy and completeness of our financial reports, the market price of our common shares could decline,
and we could be subject to sanctions or investigations by FINRA, the SEC, or other regulatory authorities. Failure to remedy any material
weakness in our internal control over financial reporting, or to implement or maintain other effective control systems required of public
companies, could also restrict our future access to the capital markets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Our disclosure controls and procedures may not
prevent or detect all errors or acts of fraud.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our disclosure controls and procedures
are designed to reasonably assure that information required to be disclosed by us in reports we file or submit under the Securities Exchange
Act of 1934 is accumulated and communicated to management, recorded, processed, summarized and reported within the time periods specified
in the rules and forms of the SEC. We believe that any disclosure controls and procedures or internal controls and procedures, no matter
how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">These inherent limitations include
the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake. Additionally,
controls can be circumvented by the individual acts of some persons, by collusion of two or more people or by an unauthorized override
of the controls. Accordingly, because of the inherent limitations in our control system, misstatements or insufficient disclosures due
to error or fraud may occur and not be detected.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Deficiencies in disclosure controls and procedures
and internal control over financial reporting could result in a material misstatement in our financial statements.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We could be adversely affected
if there are deficiencies in our disclosure controls and procedures or in our internal controls over financial reporting. The design and
effectiveness of our disclosure controls and procedures and our internal controls over financial reporting may not prevent all errors,
misstatements or misrepresentations. Consistent with other entities in similar stages of development, we have a limited number of employees
currently in the accounting group, limiting our ability to provide for segregation of duties and secondary review. A lack of resources
in the accounting group could lead to material misstatements resulting from undetected errors occurring from an individual performing
primarily all areas of accounting with limited secondary review. Deficiencies in internal controls over financial reporting which may
occur could result in material misstatements of our results of operations, restatements of financial statements, other required remediations,
a decline in the price of our common shares, or otherwise materially adversely affect our business, reputation, results of operations,
financial condition or liquidity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Risks Related to Our Securities</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>We have the right to issue additional common
stock and preferred stock without consent of stockholders. This would have the effect of diluting investors&#8217; ownership and could
decrease the value of their investment.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We have additional authorized,
but unissued shares of our common stock that may be issued by us for any purpose without the consent or vote of our stockholders that
would dilute stockholders&#8217; percentage ownership of our company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In addition, our certificate of
incorporation authorizes the issuance of shares of preferred stock and/or the conversion of existing outstanding preferred stock into
common stock, the rights, preferences, designations and limitations of which may be set by the Board of Directors. Our certificate of
incorporation has authorized issuance of up 300,000,000 shares of common stock and up to 1,200,000 shares of preferred stock in the discretion
of our Board.</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in; text-align: justify">&#160;</p>



<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"></p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The shares of authorized but unissued
preferred stock may be issued upon Board of Directors approval; no further stockholder action is required. If issued, the rights, preferences,
designations and limitations of such preferred stock would be set by our Board and could operate to the disadvantage of the outstanding
common stock. Such terms could include, among others, preferences as to dividends and distributions on liquidation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<!-- Field: Page; Sequence: 12 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Our largest shareholders,
officers and directors and related parties, Leandro Iglesias and Alvaro Cardona, have substantial control over us and our policies as
a result of their holdings in Series A Preferred Stock, and will be able to influence all corporate matters, which might not be in other
shareholders&#8217; interests.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">There were 10,000 shares of Series
A Preferred Stock outstanding as of the date of this prospectus, with Mr. Iglesias holding 7,000 shares and Mr. Cardona the other 3,000
shares. There were 157,630,497 shares of common stock outstanding as of the date of this prospectus, with Mr. Iglesias holding 542,932
shares and Mr. Cardona holding 1,121,842 shares, which together accounts for just over 1% of our outstanding common stock. Holders of
Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters submitted to shareholders at
a rate of 51% of the total vote of shareholders, including the election of directors. Our common stock is entitled to one vote per share
on all matters submitted to a vote of the stockholders, including the election of directors. By virtue of their ownership of Series A
Preferred Stock and common stock, they are able to vote at a rate of approximately 51.52% of the total vote of shareholders. They are
therefore able to exercise significant influence over all matters requiring approval by our stockholders, including the election of directors,
the approval of significant corporate transactions, and any change of control of our company. They could prevent transactions, which would
be in the best interests of the other shareholders. Their interests may not necessarily be in the best interests of the shareholders in
general.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>We do not expect to pay dividends in the foreseeable
future. Any return on investment may be limited to the value of our common stock.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We do not anticipate paying cash
dividends on our common stock in the foreseeable future. The payment of dividends on our common stock will depend on earnings, financial
condition and other business and economic factors affecting it at such time as the board of directors may consider relevant. If we do
not pay dividends, our common stock may be less valuable because a return on your investment will occur only if our stock price appreciates.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Risks Related to the Offering and the Market for
our Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>If a market for our common stock does not develop,
shareholders may be unable to sell their shares.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our common stock is quoted under
the symbol &#8220;IQST&#8221; on the OTCQX operated by OTC Markets Group, Inc., an electronic inter-dealer quotation medium for equity
securities. We do not currently have an active trading market. There can be no assurance that an active and liquid trading market will
develop or, if developed, that it will be sustained.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our securities are very thinly
traded. Accordingly, it may be difficult to sell shares of our common stock without significantly depressing the value of the stock. Unless
we are successful in developing continued investor interest in our stock, sales of our stock could continue to result in major fluctuations
in the price of the stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>The market price of our common stock is likely
to be highly volatile and could fluctuate widely in price in response to various factors, many of which are beyond our control.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our stock price is subject to
a number of factors, including:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Technological innovations or new products and services by us or our competitors;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Government regulation of our products and services; &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The establishment of partnerships with other telecom companies; &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intellectual property disputes;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additions or departures of key personnel; &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sales of our common stock; &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our ability to integrate operations, technology, products and services; &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<!-- Field: Page; Sequence: 13 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our ability to execute our business plan; &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating results below or exceeding expectations; &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Whether we achieve profits or not; &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss or addition of any strategic relationship; &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Industry developments; &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Economic and other external factors; and &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Wingdings; font-size: 10pt">&#167;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Period-to-period fluctuations in our financial results. &#160;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our stock price may fluctuate
widely as a result of any of the above. In addition, the securities markets have from time to time experienced significant price and volume
fluctuations that are unrelated to the operating performance of particular companies. These market fluctuations may also materially and
adversely affect the market price of our common stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Because we are subject to the &#8220;Penny Stock&#8221;
rules, the level of trading activity in our stock may be reduced.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Securities and Exchange Commission
has adopted regulations which generally define &#8220;penny stock&#8221; to be any listed, trading equity security that has a market price
less than $5.00 per share or an exercise price of less than $5.00 per share, subject to certain exemptions. The penny stock rules require
a broker-dealer, prior to a transaction in a penny stock not otherwise exempt from the rules, to deliver a standardized risk disclosure
document that provides information about penny stocks and the risks in the penny stock market. The broker-dealer must also provide the
customer with current bid and offer quotations for the penny stock, the compensation of the broker-dealer and its salesperson in the transaction,
and monthly account statements showing the market value of each penny stock held in the customer&#8217;s account. In addition, the penny
stock rules generally require that prior to a transaction in a penny stock, the broker-dealer make a special written determination that
the penny stock is a suitable investment for the purchaser and receive the purchaser&#8217;s written agreement to the transaction. These
disclosure requirements may have the effect of reducing the level of trading activity in the secondary market for a stock that becomes
subject to the penny stock rules which may increase the difficulty Purchasers may experience in attempting to liquidate such securities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>We will likely conduct further offerings of
our equity securities in the future, in which case your proportionate interest may become diluted.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We will likely be required to
conduct equity offerings in the future to finance our current projects or to finance subsequent projects that we decide to undertake.
If our common stock shares are issued in return for additional funds, the price per share could be lower than that paid by our current
shareholders. We anticipate continuing to rely on equity sales of our common stock shares in order to fund our business operations. If
we issue additional common stock shares or securities convertible into shares of our common stock, your percentage interest in us could
become diluted.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>If securities or industry analysts do not publish
research or reports about our business, or publish negative reports about our business, our share price and trading volume could decline.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The trading market for our common
stock will, to some extent, depend on the research and reports that securities or industry analysts publish about us or our business.
We do not have any control over these analysts. If one or more of the analysts who cover us downgrade our shares or change their opinion
of our shares, our share price would likely decline. If one or more of these analysts cease coverage of us or fail to regularly publish
reports on us, we could lose visibility in the financial markets, which could cause our share price or trading volume to decline.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>We may be subject to securities litigation,
which is expensive and could divert management attention.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In the past companies that have
experienced volatility in the market price of their stock have been subject to securities class action litigation. We may be the target
of this type of litigation in the future. Litigation of this type could result in substantial costs and diversion of management&#8217;s
attention and resources, which could seriously hurt our business. Any adverse determination in litigation could also subject us to significant
liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-transform: uppercase"><b>&#160;</b></span></p>

<!-- Field: Page; Sequence: 14 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-transform: uppercase"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-transform: uppercase"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b><span id="a_003"></span>CAUTIONARY
NOTE REGARDING FORWARD-LOOKING STATEMENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This prospectus contains forward-looking
statements. All statements other than statements of historical facts contained in this prospectus, including statements regarding our
future results of operations and financial position, business strategy, prospective products, product approvals, timing and likelihood
of success, plans and objectives of management for future operations, and future results of current and anticipated products are forward-looking
statements. These statements involve known and unknown risks, uncertainties and other important factors that may cause our actual results,
performance or achievements to be materially different from any future results, performance or achievements expressed or implied by the
forward-looking statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In some cases, you can identify
forward-looking statements by terms such as &#8220;may,&#8221; &#8220;will,&#8221; &#8220;should,&#8221; &#8220;expect,&#8221; &#8220;plan,&#8221;
&#8220;anticipate,&#8221; &#8220;could,&#8221; &#8220;intend,&#8221; &#8220;target,&#8221; &#8220;project,&#8221; &#8220;contemplates,&#8221;
&#8220;believes,&#8221; &#8220;estimates,&#8221; &#8220;predicts,&#8221; &#8220;potential&#8221; or &#8220;continue&#8221; or the negative
of these terms or other similar expressions. The forward-looking statements in this prospectus are only predictions. We have based these
forward-looking statements largely on our current expectations and projections about future events and financial trends that we believe
may affect our business, financial condition and results of operations. These forward-looking statements speak only as of the date of
this prospectus and are subject to a number of risks, uncertainties and assumptions described under the sections in this prospectus entitled
&#8220;Risk Factors&#8221; and &#8220;Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations&#8221;
and elsewhere in this prospectus. Because forward-looking statements are inherently subject to risks and uncertainties, some of which
cannot be predicted or quantified and some of which are beyond our control, you should not rely on these forward-looking statements as
predictions of future events. The events and circumstances reflected in our forward-looking statements may not be achieved or occur and
actual results could differ materially from those projected in the forward-looking statements. Moreover, we operate in an evolving environment.
New risk factors and uncertainties may emerge from time to time, and it is not possible for us to predict all risk factors and uncertainties.
Except as required by applicable law, we do not plan to publicly update or revise any forward-looking statements contained herein, whether
as a result of any new information, future events, changed circumstances or otherwise.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This prospectus also contains
estimates and other statistical data made by independent parties and by us relating to market size and growth and other data about our
industry. This data involves a number of assumptions and limitations, and you are cautioned not to give undue weight to such estimates.
In addition, projections, assumptions and estimates of our future performance and the future performance of the markets in which we operate
are necessarily subject to a high degree of uncertainty and risk.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-size: 10pt; text-transform: uppercase"><b><span id="a_004"></span>USE
OF PROCEEDS</b></span><span style="font-size: 8pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The common shares offered by the
selling security holder are being registered for the account of the selling security holder identified in this prospectus.&#160;&#160;All
net proceeds from the sale of these common shares will go to the selling security holder who offers and sells its common shares.&#160;&#160;We
will not receive any part of the proceeds from such sales of common shares, other than the exercise price for the option, which we expect
to use for working capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b><span id="a_005"></span>DIVIDEND
POLICY</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We have never paid dividends on
our common stock, and currently do not intend to pay any cash dividends on our common stock in the foreseeable future. In addition, we
may incur debt financing in the future, the terms of which will likely prohibit us from paying cash dividends or distributions on our
common stock. Even if we are permitted to pay cash dividends in the future, we currently anticipate that we will retain all future earnings,
if any, to fund the operation and expansion of our business and for general corporate purposes.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></p>

<!-- Field: Page; Sequence: 15 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_006"></span>SELLING SHAREHOLDER</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This prospectus relates to the
offer and sale by the selling stockholders from time to time of up to an aggregate of 15,000,000 shares&#160;of common stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">When we refer to the &#8220;selling
stockholder&#8221; in this prospectus, we mean the entity listed in the table below, and each of its respective pledgees, donees, permitted
transferees, assignees, successors and others who later come to hold any of such selling stockholder&#8217;s interests in&#160;shares&#160;of
our Common Stock other than through a public sale.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Other than as described in this
prospectus, the selling stockholders have not within the past three years had any position, office or other material relationship with
us or any of our predecessors or affiliates other than as a holder of our securities. None of the selling stockholders is a broker-dealer
or affiliate of a broker-dealer.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We issued a one year Common Stock
Purchase Option with a grant date of April 5, 2022 to Apollo Management Group, Inc. for $500,000, for the right to acquire up to 4,800,000
at an exercise price of $2.00 per share, subject to certain adjustments as explained below. The one year period commences when the option
may be exercised, with an initial exercise date of September 30, 2022, and expiration date of September 30, 2023. If at the time of any
exercise, the shares of common stock underlying the option are not subject to an effective registration statement, the option may be exercised,
in whole or in part, at any time or from time to time by means of a &#8220;cashless exercise&#8221; in which the holder is entitled to
receive a number of shares of common stock equal to the quotient obtained by dividing [(A-B) (X)] by (A), where:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(A) = the daily average of the
VWAP for the shares of common stock for the 10 trading days immediately preceding the date on which holder elects to exercise the option
by means of a cashless exercise;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(B) = the exercise price of $2.00,
as may adjusted by certain provisions in the option, such as stock splits, price adjustments for future options with lower exercise prices,
price adjustments in the event our stock trades below $2.00 on the initial exercise date with such new exercise price to be at a discount
of 16% and up to 32% of the market price of our stock (if the stock falls below $1.50) on the date of exercise; and</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(X) = the number of shares of
common stock that would be issuable upon exercise of the option in accordance with the terms of the option if such exercise were by means
of a cash exercise rather than a cashless exercise.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Conversions are required to be
made in recognition of holder&#8217;s beneficial ownership limitation of 4.99% of our outstanding common stock, which upon notice may
be increased to 9.99%.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The option also contains rights
to any company distributions and consideration in fundamental transactions, subject to the beneficial ownership limitation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On September 29, 2022, the Company
amended the Common Stock Purchase Option (the &#8220;Amended Option&#8221;) with Holder to set the minimum aggregate exercise value for
each individual exercise. Under the Amended Option, Holder and the Company agreed that the Holder has the right and the obligation to
exercise, on a cashless basis, in accordance with the exercise price and utilizing the cashless methodology in the amended option, $1,000,000
of the amended option not later than October 15, 2022. Thereafter, the Holder shall undertake to exercise not less than (a) $400,000 of
the amended option on a &#8220;cash basis&#8221; not later than the later of (i) November 14, 2022 or (ii) the date on which there is
an effective registration statement permitting the issuance of the option shares to or resale of the option shares by the Holder and (b)
an additional $400,000 of the amended option on a &#8220;cash basis&#8221; not later than the latest of (i) thirty (30) days following
the exercise of the amended option under subsection (a), above, (ii) December 14, 2022, or (iii) the date on which there is an effective
registration statement permitting the issuance of the option shares to or resale of the option shares by the Holder. From and after the
occurrence of the three above-referenced exercises, each additional exercise of Options hereunder shall be in an amount not less than
$200,000 and exercised only on a cash basis.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On April 5, 2022, we granted registration
rights in favor of Apollo Management Group, Inc. for the resale of shares underlying the option.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Pursuant to the Registration Rights
Agreement, The Company&#8217; is obligated to file a registration statement, obtain effectiveness of the registration statement, and maintain
the continuous effectiveness of any registration statement that has been declared effective began on the Grant Date or April 5, 2022 and
continues until all of the shares underlying the option may be sold without any restrictions pursuant to Rule 144 of the Securities Act.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<!-- Field: Page; Sequence: 16 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In addition, if at any time there
is not an effective registration statement covering the shares underlying the option and the Company proposes to register the offer and
sale of any shares of its Common Stock under the Securities Act (other than a registration statement for any employee stock plan or on
Form S-4 or a registration statement in connection with any dividend or distribution reinvestment or similar plan), the Company shall
give prompt written notice to the option holder of its intention to effect such a registration and shall include in such registration
all of the shares underlying the option with respect to which the Company has received written requests for inclusion unless they may
be sold without restrictions pursuant to Rule 144.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We are required under the Registration
Rights Agreement to keep current in our SEC reports, to furnish copies of registration statements and other filings to the option holder
of notify the same of any untrue statements made in any registration statement to which we have agreed to indemnify the option holder.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The table below presents information
regarding the selling stockholder, the&#160;shares&#160;of Common Stock that it may sell or otherwise dispose of from time to time under
this prospectus and the number of&#160;shares&#160;and percentage of our outstanding&#160;shares&#160;of Common Stock each of the selling
stockholder will own assuming all of the&#160;shares&#160;covered by this prospectus are sold by the selling stockholder.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We do not know when or in what
amounts the selling stockholder may sell or otherwise dispose of the&#160;shares&#160;of Common Stock offered hereby. The selling stockholder
might not sell or dispose of any or all of the&#160;shares&#160;covered by this prospectus or may sell or dispose of some or all of the&#160;shares&#160;other
than pursuant to this prospectus. Because the selling stockholder may not sell or otherwise dispose of some or all of the&#160;shares&#160;covered
by this prospectus and because there are currently no agreements, arrangements or understandings with respect to the sale or other disposition
of any of the&#160;shares, we cannot estimate the number of&#160;shares&#160;that will be held by the selling stockholder after completion
of the offering. However, for purposes of this table, we have assumed that all of the&#160;shares&#160;of Common Stock covered by this
prospectus will be sold by the selling stockholders, and all the 10,000,000 offering sales will be sold too.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of selling stockholder</b></span></td>
    <td>&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shares of Common stock owned prior to offering</span></td>
    <td>&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shares of Common stock to be sold</span></td>
    <td>&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shares of Common stock owned after offering (if all shares are sold)</span></td>
    <td>&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Percent of common stock owned after offering (if all shares are sold) (1)</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 44%; padding-left: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Apollo Management (2)</span></td>
    <td style="width: 2%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,059,887</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,000,000</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.7872</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td>
    <td>&#160;</td>
    <td style="border-bottom: black 1pt solid">&#160;</td>
    <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4,059,887</b></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: black 1pt solid">&#160;</td>
    <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>15,000,000</b></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: black 1pt solid">&#160;</td>
    <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>0</b></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: black 1pt solid">&#160;</td>
    <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.7872</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>%</b></span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr>
    <td style="width: 1%">&#160;</td>
    <td style="vertical-align: top; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="vertical-align: top; width: 97%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The&#160;information&#160;in the table is based on information supplied to
us by the selling shareholders. The percentages of ownership are calculated based on 172,630,497 shares&#160;of common stock outstanding
as of December 16, 2022, and taking in consideration the exercise of the 15,000,000 option shares. Beneficial ownership is determined
in accordance with Section 13(d) of the Exchange Act, and generally includes&#160;shares&#160;over which the selling stockholder has voting
or dispositive power, including any&#160;shares&#160;that the selling stockholder has the right to acquire within 60 days of the date
of this prospectus.</span></td></tr>
  <tr>
    <td>&#160;</td>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.Yohan Naraine</span><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">has voting and dispositive control over the shares held by Apollo Management Group, Inc.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 17 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b><span id="a_007"></span>MANAGEMENT&#8217;S
DISCUSSION AND ANALYSIS<br />
OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><i>The following discussion and
analysis summarizes the significant factors affecting our operating results, financial condition, liquidity and cash flows as of and for
the periods presented below. The following discussion and analysis should be read in conjunction with our financial statements and related
notes included elsewhere in this prospectus. This discussion contains forward-looking statements that are based on beliefs of our management,
as well as assumptions made by, and information currently available to, our management. Actual results may differ materially from those
discussed in or implied by forward-looking statements as a result of various factors, including those discussed below and elsewhere in
this prospectus, particularly in the section entitled &#8220;Risk Factors.&#8221; See &#8220;Cautionary Note Regarding Forward-Looking
Statements.&#8221;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The discussion and analysis of
our financial condition and results of operations are based on our financial statements, which we have prepared in accordance with accounting
principles generally accepted in the United States of America. The preparation of these financial statements requires us to make estimates
and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at
the date of the financial statements, as well as the reported revenues and expenses during the reporting periods. On an ongoing basis,
we evaluate estimates and judgments, including those described in greater detail below. We base our estimates on historical experience
and on various other factors that we believe are reasonable under the circumstances, the results of which form the basis for making judgments
about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these
estimates under different assumptions or conditions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">As used in this &#8220;Management&#8217;s
Discussion and Analysis of Financial Condition and Results of Operation,&#8221; except where the context otherwise requires, the term
&#8220;we,&#8221; &#8220;us,&#8221; &#8220;our,&#8221; or &#8220;the Company,&#8221; refers to the business of IQSTEL Inc.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Results of Operations
for the Three and Nine Months Ended September 30, 2022 and 2021</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Revenues</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Our total
revenue reported for the three months ended September 30, 2022 was $21,936,634, compared with $16,516,739 for the three months ended September
30, 2021. These numbers reflect an increase of 32.81% quarter over quarter on our consolidated revenues. Our total revenue reported for
the nine months ended September 30, 2022 was $65,055,661, compared with $46,842,717 for the nine months ended September 30, 2021. These
numbers reflect an increase of 38.88% year over year on our consolidated revenues.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">When
looking at the numbers by subsidiary, we have the following breakout for the nine months ended September 30, 2022 compared to the nine
months ended September 30, 2021:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Subsidiary</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><b>Revenue</b></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><b>Nine Months Ended</b></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><b>September 30, 2022</b></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><b>Revenue</b></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><b>Nine Months Ended</b></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><b>September 30, 2021</b></p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 57%; text-align: justify; padding-left: 5.4pt">Etelix.com USA, LLC</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">17,510,601</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">11,271,992</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">SwissLink Carrier AG</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,554,591</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,474,215</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">QGlobal LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">317,594</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">585,151</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">IoT Labs LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">39,733,761</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">31,547,531</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Smartbiz Telecom</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,712,432</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Whisl Telecom</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,624,573</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Sub-total</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">67,453,552</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">46,878,889</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Inter-company sales</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,397,891</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(36,172</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">65,055,661</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">46,842,717</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The continued
growth of our revenue is the result of the development of our business strategy, which includes the strengthening of our commercial and
operating activities and new acquisitions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<!-- Field: Page; Sequence: 18 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Cost of Revenues</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Our total
cost of revenues for the three months ended September 30, 2022 increased to $20,621,674, compared with $15,675,687 for the three months
ended September 30, 2021. Our total cost of revenues for the nine months ended September 30, 2022 increased to $62,410,367, compared with
$45,469,730 for the nine months ended September 30, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">When
looking at the numbers by subsidiary, we have the following breakout for the nine months ended September 30, 2022 compared to the nine
months ended September 30, 2021:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Subsidiary</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><b>Cost of Revenue</b></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><b>Nine Months Ended</b></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><b>September 30, 2022</b></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><b>Cost of Revenue</b></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><b>Nine Months Ended</b></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><b>September 30, 2021</b></p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 57%; text-align: justify; padding-left: 5.4pt">Etelix.com USA, LLC</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">16,818,292</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">10,855,644</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">SwissLink Carrier AG</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,969,719</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,018,877</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">QGlobal LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">236,402</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">486,296</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">IoT Labs LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">39,356,735</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">31,145,085</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Smartbiz Telecom</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,330,051</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Whisl Telecom</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,097,059</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Sub-total</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">64,808,258</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">45,505,902</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Inter-company sales</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,397,891</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(36,172</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">62,410,367</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">45,469,730</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Our cost
of revenues consists of direct charges from vendors that the Company incurs to deliver services to its customers. These costs primarily
consist of usage charges for calls and SMS terminated in vendor&#8217;s network.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The behavior
in the costs shows a logical correlation with the behavior of the revenue commented above. We have reached a higher volume of sales and
every additional unit sold (minutes and SMS) has its corresponding termination cost.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b><i>Gross Profit</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The gross
profit for the three months ended September 30, 2022 increased to $1,314,960 from $841,052 for the same period of year 2021. For the nine
months ended September 30, 2022 the gross profit increased to $2,645,294 from $1,372,987 for the same period of year 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">When
we analyze the numbers expressed in percentages, the gross profit for the nine months ended September 30, 2022 was 4.07%, which compared
to 2.93% for the nine months ended September 30, 2021, an increase in the consolidated gross profit of 38.91%.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.5in; margin-right: 0; margin-left: 0; background-color: white">When
looking at the numbers by subsidiary, we have the following breakout for the nine months ended September 30, 2022 compared to the nine
months ended September 30, 2021:</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Subsidiary</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><b>Gross Margin</b></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><b>Nine Months Ended</b></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><b>September 30, 2022</b></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><b>Gross Margin</b></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><b>Nine Months Ended</b></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><b>September 30, 2021</b></p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 57%; text-align: justify; text-indent: -4pt; padding-left: 5.4pt">Etelix.com USA, LLC</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">3.95</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">3.69</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: -4pt; padding-left: 5.4pt">SwissLink Carrier AG</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">16.45</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">13.11</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: -4pt; padding-left: 5.4pt">QGlobal LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">25.56</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">16.89</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: -4pt; padding-left: 5.4pt">IoT Labs LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.95</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1.28</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: -4pt; padding-left: 5.4pt">Smartbiz Telecom</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">10.30</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; text-indent: -4pt; padding-left: 5.4pt">Whisl Telecom</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">20.10</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 2.5pt; text-indent: -4pt; padding-left: 5.4pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">4.07</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2.93</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The increase
of our consolidated gross margin is the result of the improvement of the gross margin of Etelix, SwissLink and QGlobal; combined with
the relatively high gross margin of our most recent acquisitions Smartbiz and Whisl.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<!-- Field: Page; Sequence: 19 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b><i>Operating Expenses</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Operating
expenses increased to $1,256,147 for the three months ended September 30, 2022 from $957,195 for the three months ended September 30,
2021. Operating expenses decreased to $3,390,097 for the nine months ended September 30, 2022 from $3,664,473 for the nine months ended
September 30, 2021. The detail by major category for the nine months ended September 30, 2022 and 2021 is reflected in the table below.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 9.5pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="7" style="font: bold 9.5pt Times New Roman, Times, Serif; text-align: center">Nine Months Ended September 30,</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Salaries, Wages and Benefits</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">1,239,271</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">863,413</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Technology</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">188,950</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">198,143</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Professional Fees</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">475,143</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">353,080</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Legal and Regulatory</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">199,768</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">87,448</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Bad Debt Expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">26,299</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Travel and Events</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">55,281</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">15,710</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Public Cost</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">24,122</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">30,078</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Advertising</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">486,153</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">705,175</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Insurances</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,328</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Bank Services and Fees</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">27,109</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">85,885</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Financial Expenses</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">134,608</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Depreciation and Amortization</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">91,221</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">66,924</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Penalties and Settlements</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">110,767</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -4pt; padding-left: 5.4pt">Office, Facility and Other</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">231,947</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">337,983</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -4pt; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -4pt; padding-left: 5.4pt">&#160;&#160;&#160;&#160;&#160;&#160;Sub Total</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,297,967</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,743,839</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -4pt; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -4pt; padding-left: 5.4pt">Stock-based compensation</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">92,130</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">920,634</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Total Operating Expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,390,097</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,664,473</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white; text-indent: 1.25in"><b>&#160;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The main
reasons for the overall decrease in operating expenses for the nine months ended September 30, 2022 compared to the same period of 2021
is due to the significant decrease in Stock-based compensation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">When
looking at the numbers by subsidiary, we have the following breakout for the nine months ended September 30, 2022 compared to the nine
months ended September 30, 2021:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="11" style="font: bold 10pt Times New Roman, Times, Serif">Nine Months Ended September 30,</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Difference</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 46%; text-indent: -4pt; padding-left: 5.4pt">iQSTEL</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">1,382,701</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">2,395,047</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">(1,012,346</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Etelix</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">326,432</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">266,894</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">59,538</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">597,810</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">587,154</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">10,656</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">ItsBchain</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">12,653</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,198</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">10,455</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">QGlobal</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">133,532</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">92,881</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">40,651</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">IoT Labs</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">185,736</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">187,773</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,037</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Global Money One</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">109,627</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">132,526</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(22,899</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Smartbiz Telecom</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">246,268</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">246,268</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -4pt; padding-left: 5.4pt">Whisl Telecom</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">395,338</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">395,338</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; text-indent: -4pt; padding-left: 5.4pt">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">3,390,097</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">3,664,473</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(274,376</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The most
significant difference is generated by iQSTEL which is due to the reduction in Stock-based compensation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<!-- Field: Page; Sequence: 20 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Operating Income</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The Company
showed positive Operating Income for the three months ended September 30, 2022 of $58,813 compared with a negative result of $116,143
for the three months ended September 30, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The Company
showed negative Operating Income for the nine months ended September 30, 2022 of $744,803 compared with a negative result of $2,291,486
for the nine months ended September 30, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Despite
the operating loss incurred during the nine months ended September 30, 2022, the numbers compared with the same period of year 2021 reflect
a positive evolution process as shown by the positive operating income during the three months ended September 30, 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Other Expenses/Other
Income</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">We had
other expenses of $38,073 for the nine months ended September 30, 2022, as compared with other expenses of $820,593 for the same period
ended 2021. The decrease in other expenses is a consequence of a significant reduction in interest expenses and other expenses related
to derivatives.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Net Income</i></b></p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">We finished
the three months ended September 30, 2022 with a net income of $27,312, as compared to a loss of $111,218 during the three months ended
September 30, 2021. We also finished the nine months ended September 30, 2022 with a loss of $782,876, as compared to a loss of $3,112,079
during the nine months ended September 30, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The decreased
loss for the nine-month period above is primarily due to a $1,012,346 year over year reduction in the costs associated with the operation
of the public entity (iQSTEL, Inc.).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Results of Operations for the Years Ended December 31, 2021 and 2020</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b><i>Net Revenue</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">Our net revenue for the year
ended December 31, 2021 was $64,702,018 as compared with $44,910,006 for the year ended December 31, 2020. These numbers reflect an increase
of 44% year over year on our consolidated Revenues.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-indent: 0.5in; background-color: white">When looking at the
numbers by subsidiary, we have the following breakout for the years ended December 31, 2021 and 2020:</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Subsidiary</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Revenue</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Year Ended</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>December 31, 2021</b></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Revenue</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Year Ended</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>December 31, 2020</b></p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: justify">Etelix.com USA, LLC</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">15,445,161</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">14,033,528</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">SwissLink Carrier AG</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,681,978</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,432,022</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">QGlobal LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">666,887</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">421,619</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">IoT Labs LLC</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">43,907,992</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">25,022,837</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 2.5pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">64,702,018</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">44,910,006</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The continued
growth of our revenue is the result of the development of our business strategy, which includes the strengthening of our commercial and
operating activities and new acquisitions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">If net
revenues continue growing at a similar rate for the next twelve months, we believe that the company will reach a total consolidated revenue
of approximately $90 million by December 31, 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<!-- Field: Page; Sequence: 21 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Cost of Revenue</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-align: justify; text-indent: 0.5in; background-color: white">Our
total cost of sales for the year ended December 31, 2021 was $63,168,303 as compared with $43,947,654 for the year ended December 31,
2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-align: justify; text-indent: 0.5in; background-color: white">When
looking at the numbers by subsidiary, we have the following breakout for the years ended December 31, 2021 and 2020:</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Subsidiary</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Cost of revenue</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Year Ended</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>December 31, 2021</b></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Cost of revenue</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Year Ended</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>December 31, 2020</b></p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: justify">Etelix.com USA, LLC</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">15,080,687</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">14,062,553</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">SwissLink Carrier AG</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,986,334</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,656,865</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">QGlobal LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">563,528</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">311,409</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">IoT Labs LLC</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">43,537,754</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">24,916,827</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 2.5pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">63,168,303</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">43,947,654</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Our cost
of revenues consists of direct charges from vendors that the Company incurs to deliver services to its customers. These costs primarily
consist of usage charges for calls and SMS terminated in vendor&#8217;s network.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The behavior
in the costs shows a logical correlation with the behavior of the revenue commented above. We have reached a higher volume of sales and
every additional unit sold (minutes and SMS) has its corresponding termination cost.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-align: justify; background-color: white"><b><i>Gross Margin</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-align: justify; text-indent: 0.5in; background-color: white">Our
gross margin, which is simply the difference between our revenues and our cost of sales, discussed above, increased from $962,352 in 2020
to $1,533,715 in 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">We expect
an increase in the gross margin for the next twelve months as a result of having better termination costs.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Operating Expenses</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Operating
expenses for the year ended December 31, 2021 were $4,517,632, as compared with $4,174,367 for the year ended December 31, 2020. The detail
by major category is reflected in the table below.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="7" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Years Ended December 31</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Salaries, Wages and Benefits</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">1,160,021</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">1,208,709</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Technology</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">218,053</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">133,400</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Professional Fees</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">441,490</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">374,821</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Legal and Regulatory</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">106,001</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">121,229</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Travel &amp; Events</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">23,117</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,596</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Public Cost</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">42,674</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">87,234</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Allowance for doubtful accounts</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">183,414</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Depreciation and Amortization</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">91,474</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">68,602</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Advertising</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">977,334</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">942,950</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Bank Services and Fees</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">117,886</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">137,598</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Office, Facility and Other</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">392,117</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">209,956</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;&#160;&#160;Subtotal</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,570,167</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,476,509</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Stock-based compensation</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">947,464</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">697,858</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Total Operating Expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">4,517,631</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">4,174,367</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<!-- Field: Page; Sequence: 22 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Operating Expenses by subsidiary
are as follow:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="11" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Years Ended December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Difference</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 46%">iQSTEL</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">2,906,114</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">2,623,555</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">282,560</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Etelix</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">339,354</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">407,937</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(68,583</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">784,052</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">815,130</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(31,078</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">ItsBchain</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,396</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">52,684</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(50,288</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">QGlobal</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">106,803</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">83,304</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">23,499</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Global Money One</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">175,324</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">175,324</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">IoT Labs</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">203,588</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">191,757</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">11,831</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">4,517,631</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">4,174,367</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">343,265</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The most
significant difference is generated by iQSTEL which is basically due to the Stock-based compensation. This item includes compensation
to Management, Directors and other professional service providers.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">No allowance
for doubtful accounts were established due to additional controls already implemented within the commercial area and collection team.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Advertising
corresponds to the third-party consultancy for the design and implementation of a Social Media communication strategy oriented to build
and enhance our companies and brand image and a marketing program for the Regulation A offering.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">All other
items were stable from one year to the other, which allows us to affirm that the cost structure of the company is under control.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Other Expenses</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">We had
other expenses of $880,085 for the year ended December 31, 2021, as compared with other expenses of $3,487,315 for the year ended December
31, 2020. The reduction in Other Expenses in 2021 compared to 2020 is due to the significant reduction in the interest expense of $3,509,323
for the year ended December 31, 2020 to $675,481 for the year ended December 31, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Net Loss</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">We finished
the year ended December 31, 2021 with a loss of $3,864,001 as compared to a loss of $6,699,482 during the year ended December 31, 2020.
This represents an improvement in our financial results year over year, due to an increment in the Gross Revenue and a significant reduction
of the Interest Expenses.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Liquidity and Capital Resources</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">As of September 30, 2022, we had
total current assets of $6,141,182 and current liabilities of $2,769,981, resulting in a positive working capital of $3,371,201. This
compares with the working capital of $4,203,509 at December 31, 2021. This decrease in working capital, as discussed in more detail below,
is primarily the result of the decrease of $2,039,832 in the cash position due to the funds used in the acquisitions of Smartbiz and Whisl.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our operating activities used
$1,488,901 in the nine months ended September 30, 2022 as compared with $2,486,045 used in operating activities in the nine months ended
September 30, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Investing activities used $1,901,223
for the nine months ended September 30, 2022. Uses of funds in investing activities were primarily for the acquisition of subsidiaries
of $1,814,132 and the purchase of property and equipment for $86,491.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 23 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Financing activities provided
$1,367,982 in the nine months ended September 30, 2022 compared with $3,314,313 provided in the nine months ended September 30, 2021.
Our positive financing cash flow in 2022 was largely the result of the proceeds from common stock issued of $1,100,000 and the common
stock purchase option of $500,000.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our current financial condition
has improved significantly with a positive working capital of $3,371,201 and a cash position of $1,294,981 as of September 30, 2022. However,
we intend to fund operations through increased sales and debt and/or equity financing arrangements to strengthen our liquidity and capital
resources. The Company has received the qualification of a S-1 Offering Statement for the sale of up to 10,000,000 common stocks. This
offering will be conducted on a &#8220;best efforts&#8221; basis, which means that there is no guarantee that any minimum amount will
be sold from the available shares. We also plan to seek additional financing in a private equity offering to secure funding for operations.
There can be no assurance that we will be successful in raising additional funding. If we are not able to secure additional funding, the
implementation of our business plan will be impaired. There can be no assurance that such additional financing will be available to us
on acceptable terms or at all.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Inflation</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Although our operations are influenced
by general economic conditions, we do not believe that inflation had a material effect on our results of operations during the nine-month
period ended September 30, 2022.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Critical Accounting Polices</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">A &#8220;critical accounting policy&#8221;
is one which is both important to the portrayal of a company&#8217;s financial condition and results, and requires management&#8217;s
most difficult, subjective or complex judgments, often as a result of the need to make estimates about the effect of matters that are
inherently uncertain.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">Our accounting policies are discussed
in detail in the footnotes to our financial statements included in this prospectus for the nine months ended September 30, 2022; however,
we consider our critical accounting policies to be those related to allowance for doubtful accounts, valuation of long-lived assets, and
income taxes. Management bases its estimates and judgments on historical experience and other factors that are believed to be reasonable
under the circumstances. Actual results may differ from these estimates under different assumptions or conditions. See the Consolidated
Financial Statements in this Quarterly Report for a complete discussion of our significant accounting policies.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Off Balance Sheet Arrangements</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">As of September 30, 2022, there
were no off-balance sheet arrangements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Recent Accounting Pronouncements</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We do not expect the adoption of recently issued accounting
pronouncements to have a significant impact on our results of operation, financial position, or cash flow.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b></b></span></p>

<!-- Field: Page; Sequence: 24 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b>&#160;</b></span>&#160;</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b><span id="a_008"></span>BUSINESS</b></span><span style="font-size: 8pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b>Company Description</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">iQSTEL Inc. (OTCQX: IQST, www.iQSTEL.com)
is a US-based publicly-listed company holding an Independent Board of Directors and Audit Committee with a presence in 19 countries and
70 employees are offering leading-edge services through its four business lines.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Telecom Division (www.iqstelecom.com),
which represents the majority of current operations, offers VoIP, SMS, proprietary Internet of Things (IoT) solutions (www.iotsmartgas.com
and www.iotsmarttank.com), and international fiber-optic connectivity through its subsidiaries: Etelix (www.etelix.com), SwissLink Carrier
(www.swisslink-carrier.com), Smartbiz Telecom (www.smartbiztel.com), Whisl Telecom (www.whisl.com), IoT Labs (www.iotlabs.mx), and QGlobal
SMS (www.qglobalsms.com).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Fintech business line (www.globalmoneyone.com)
(www.maxmo.vip) offers a complete Fintech ecosystem MasterCard Debit Card, US Bank Account (No SSN Needed), Mobile App/Wallet (Remittances,
Mobile Top Up, Buy/Sell Crypto). Our Fintech subsidiary, Global Money One, is to provide immigrants access to reliable financial services
that make it easier to manage their money and stay connected with their families back home.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The BlockChain Platform Business
Line (www.itsbchain.com) offers our proprietary Mobile Number Portability Application (MNPA) to serve the in-country portability needs
through its subsidiary, itsBchain.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Electric Vehicle (EV) Business
Line (www.evoss.net) offers electric motorcycles to work and have fun in the USA, Spain, Portugal, Panama, Colombia, and Venezuela. EVOSS
is also working on the development of an EV Mid Speed Car to serve the niche of the 2nd car in the family.</p>

<p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; color: #444444">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The information contained on our
websites is not incorporated by reference into this Prospectus and should not be considered part of this or any other report filed with
the SEC.&#160;<span style="text-transform: uppercase"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>History</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">iQSTEL,
formerly known as PureSnax International, Inc., was incorporated under the laws of the State of Nevada on June 24, 2011. PureSnax was
previously a wellness brand focused on bringing healthy snacks and foods to consumers. On March 8, 2017, PureSnax exited a previous License
Agreement with a Canadian snack food Licensor. From March of 2017 until its acquisition of Etelix.com USA, LLC, PureSnax was working to
develop its own brand and its own products for manufacture, distribution, sales and marketing of various products within the health foods
and snacks industry and to pursue related business opportunities. PureSnax acquired Etelix.com USA, LLC on June 25, 2018. The company
left the healthy snacks and foods business to focus on the Telecommunications Business.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">In August
30, 2018, PureSnax changed its name to &#8220;iQSTEL Inc.&#8221; and received a new CUSIP number: 46265G107, as well as a new trading
symbol &#8220;IQST&#8221; in order to better resemble its new name. iQSTEL also changed the Standard Industrial Classification (SIC Code)
to 4813, Telephone Communications, Except Radiotelephone.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The transformative
process is an ongoing effort. However, in the last year the Company achieved the restructuring of its revenue from a 100% VoIP business
to one where currently VoIP represents half of overall Company revenue, while SMS and value-added SMS services account for the other half.
SMS and value-added SMS is a much higher gross profit business; thus the Company&#8217;s bottom line has increased in tandem.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<!-- Field: Page; Sequence: 25 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Operating Subsidiaries</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Based
on our current business infrastructure, the Company has expanded from its original VoIP services into new business areas: Short Message
Service (SMS) for Applications to Person (A2P) and Person to Person (P2P); Internet of Things (IoT) solutions and Blockchain-based platforms.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Etelix.com
USA LLC, a wholly owned subsidiary of iQSTEL Inc., is a Miami, Florida-based international telecom carrier founded in 2008 that provides
telecom and technology solutions worldwide, with commercial presence in North America, Latin America, and Europe. Etelix provides International
Long-Distance voice services for Telecommunications Operators (ILD Wholesale), and Submarine Fiber Optic Network capacity for internet
(4G and 5G).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Etelix
is interconnected to the most important players in the industry, with a very strong focus on Asian markets, among which it is worth mentioning:
China Telecom, PCCW, Hutchinson Telecom, Vodafone India, KDDI, Airtel, Reliance, Viettel, TATA Communications, Flow Jamaica (Cable and
Wireless Caribbean), Cable and Wireless Panama, Millicom (TIGO), Telefonica de Espa&#241;a (Movistar), Telecom Italia (TIM), Portugal
Telecom (MEU), Optimus (NOS), Belgacom (BICS), Deutsche Telekom, iBasis, Orbitel and Entel.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">An important
milestone in the evolution of Etelix was in 2013, when the company become part of a consortium of major carriers for the upgrade of the
Maya-1 submarine cable systems that runs from Hollywood, Florida to the city of Tolu in Colombia. This consortium is led by Orange Telecom
and Orbitel, where Etelix participates with 10 Gbps of capacity. The bulk of this contract was sold to Millicom (Tigo Costa Rica). This
capacity considerably enhanced Tigo&#8217;s ability to deploy world-class 4G services to its customers in Costa Rica.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">SwissLink
Carrier AG is a 51% owned subsidiary of iQSTEL Inc. SwissLink Carrier AG is a Switzerland based international Telecommunications Carrier
founded in 2015 providing international VoIP connectivity worldwide, with commercial presence in Europe, CIS and Latin America. SwissLink
Carrier AG is a Swiss licensed Operator.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">One of
Company&#8217;s strategic line of actions is to expand the participation in Asian and African traffic. Africa is currently the market
with the higher contribution to margin and Asia concentrate one third of the termination traffic in the industry. Estimations show that
56% (International Telecommunication Union) of the traffic terminating in Africa is originated from customers in Europe; while the corresponding
percentage of traffic terminated in Asia is 37% (International Telecommunication Union). Based on these numbers the goal to expand the
participation in the Asian and African traffic goes through establishing a strong presence in Europe.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The acquisition
of Swisslink strengthened the Company&#8217;s presence in Europe putting us in a very competitive position to capture traffic to Asian
and African countries; however, it will also give us the opportunity to compete in the European traffic, where we currently have a low
participation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">QGlobal
SMS LLC is a 100% owned subsidiary of iQSTEL Inc. QGlobal SMS is a USA based company founded in 2020 specialized in international and
domestic SMS termination.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">IoT Labs
LLC is a 51% owned subsidiary of iQSTEL Inc. IoT Labs is a SMS service provider based in Austin, TX.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The Company
has entered into the SMS business in 2020 through the acquisition of QGlobal and IoT Labs. Both companies specialize in international
and domestic SMS termination, with emphasis on the Applications to Person (A2P), Person to Person (P2P) and OmniChannel Marketing Services
for several markets: Wholesale Carrier, Government, Corporate, Enterprise, Small and Medium Companies.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">QGlobal
SMS has commercial presence in Europe, USA and Latin America, with robust international interconnection with Tier-1 SMS Aggregators, guarantying
to its customers&#8217; high quality and low termination rates, in over more than 100 countries, while IoT Labs is specialized in the
SMS traffic exchange between US and Mexico.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">With
the acquisition of these two SMS providers, we quickly began to cross-sell services to our existing client base.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The Global
A2P SMS Market is expected to grow at a CAGR of 4.1% during the forecast period 2018 &#8211;&#160;2030, to account for US$ 101 billion
in 2030, according to Transparency Market Research. This market has experienced significant growth and adoption rate in the past few years
and is expected to experience notable growth and adoption in years to come</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">ItsBchain&#160;LLC
is a 75% owned subsidiary of iQSTEL Inc. ItsBchain is a blockchain technology developer and solution provider, with a strong focus on
the telecom sector. The company is in the final stage of development of a series of blockchain solutions aimed at using the blockchain
ledger&#160;and smart contract solutions to enable more efficiency, quickness in execution and fraud-prevention in the telco industry.
Specifically, the company is developing a solution that will enable users and carriers to transfer mobile phone numbers with just a few
clicks, allowing users and carriers the ability to transfer retail&#160;users from one mobile carrier to another instantly.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<!-- Field: Page; Sequence: 26 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Regulations</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Telecommunications
services are subject to extensive government regulation in the United States of America. Any violations of the regulations may subject
us to enforcement actions, including interest and penalties. The FCC has jurisdiction over all telecommunications common carriers to the
extent they provide interstate or international communications services, including the use of local networks to originate or terminate
such services</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Regulation of Telecom
by the Federal Communications Commission</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="text-decoration: underline">Telecommunication License</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Anyone
seeking to conduct telecommunications business where the telecommunication services will transpire between the United States of America
and an international destination must obtain a license from the Federal Communications Commission (FCC). This particular license is named
a Section 214 license, after the section in the Communications Act of 1934.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Etelix.com
USA, LLC was authorized by the Federal Communications Commission to provide facility-based services in accordance with section 63.18(e)(1)
of the Commission&#8217;s rules; and also to provide resale services in accordance with section 63.18(e)(2) under license number ITC-214-20090625-00303.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Since
Etelix has no other network infrastructure outside the United States of America, no other licenses are required for us to operate as an
international carrier service provider.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 7.85pt 0 0; text-align: justify; background-color: white"><span style="text-decoration: underline">Universal Service
and Other Regulatory Fees and Charges</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 7.85pt 0 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">In 1997,
the FCC issued an order, referred to as the Universal Service Order, which requires all telecommunications carriers providing interstate
telecommunications services to contribute to universal service support programs administered by the FCC (known as the Universal Service
Fund). These periodic contributions are currently assessed based on a percentage of each contributor&#8217;s interstate and international
end user telecommunications revenues reported to the FCC. Etelix also contributed to several other regulatory funds and programs, most
notably Telecommunications Relay Service and FCC Regulatory Fees (collectively, the Other Funds). Due to the manner in which these contributions
are calculated, we cannot be assured that we fully recover from our customers all of our contributions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">In addition,
based on the nature of our current business, we receive certain exemptions from federal Universal Service Fund contributions. Changes
in our business could eliminate our ability to qualify for some or all of these exemptions. Changes in regulation may also have an impact
on the availability of some or all of these exemptions. If even some of these exemptions become unavailable, they could materially increase
our federal Universal Service Fund or Other Funds&#8217; contributions and have a material adverse effect on the cost of our operations
and, therefore, on our ability to continue to operate profitably, and to develop and grow our business. We cannot be certain of the stability
of the contribution factors for the Other Funds. Significant increases in the contribution factor for the Other Funds in general and the
Telecommunications Relay Service Fund in particular can impact our profitability. Whether these contribution factors will be stable in
the future is unknown, but it is possible that we will be subject to significant increases.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Employees</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">iQSTEL,
including all subsidiaries, has  70 employees as of December 16, 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<!-- Field: Page; Sequence: 27 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-transform: uppercase"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b><span id="a_009"></span>MANAGEMENT</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The following
information sets forth the names, ages, and positions of our current directors and executive officers.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; width: 50%; border-collapse: collapse; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1pt solid; text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%"><b>Name</b></span></td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%"><b>Age</b></span></td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="border-bottom: black 1pt solid; text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%"><b>Positions and Offices Held</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 30%; text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Leandro Iglesias</span></td>
    <td style="width: 1%; text-align: justify; line-height: 106%">&#160;</td>
    <td style="width: 1%; text-align: justify; line-height: 106%">&#160;</td>
    <td style="width: 5%; text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">57</span></td>
    <td style="width: 1%; text-align: justify; line-height: 106%">&#160;</td>
    <td style="width: 1%; text-align: justify; line-height: 106%">&#160;</td>
    <td style="width: 61%; text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">President, Chairman, Chief Executive Officer and Director</span></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Alvaro Quintana Cardona</span></td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">51</span></td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Chief Operating Officer, Chief Financial Officer and Director</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Juan Carlos Lopez Silva</span></td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">53</span></td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Chief Commercial Officer</span></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Raul Perez</span></td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">69</span></td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Director</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Jose Antonio Barreto</span></td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">62</span></td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Director</span></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Italo Segnini</span></td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">55</span></td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%">&#160;</td>
    <td style="text-align: justify; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Director</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Set forth
below is a brief description of the background and business experience of each of our current executive officers and directors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Leandro Iglesias</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Before
founding Etelix in year 2008, where he has acted as President and CEO, Mr. Iglesias was the International Business Manager at CANTV/Movilnet
(the Venezuelan biggest telecommunications services provider). He held this position between January 2003 and July 2008, while the company
was under the control of Verizon. Previous to his position in Cantv/Movilnet Mr. Iglesias was Executive Vice President and responsible
of the Latin America marketing division of American Internet Communications (August 1998 &#8211; December 2002). Leandro Iglesias has
developed a career for more than 20 years in the telecommunications industry with a particular emphasis in the international long-distance
traffic business, submarine cables, satellite communications and international roaming services. He is Electronic Engineer graduate from
Universidad Simon Bolivar and graduated from the Management Program at IESA Business School. He also holds an MBA from Universidad Nororiental
Gran Mariscal de Ayacucho.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Aside
from that provided above, Mr. Iglesias does not hold and has not held over the past five years any other directorships in any company
with a class of securities registered pursuant to Section 12 of the Exchange Act or subject to the requirements of Section 15(d) of the
Exchange Act or any company registered as an investment company under the Investment Company Act of 1940.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">We believe
that Mr. Iglesias is qualified to serve on our Board of Directors because of his wealth of experience in the telecom industry.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Alvaro Quintana Cardona</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Alvaro
Quintana has developed a career of more than twenty years of experience in the telecommunication industry with particular focus on regulatory
affairs, strategic planning, value added services and international interconnection agreements. Before joining Etelix in year 2013 as
Chief Operation Officer and Chief Financial Officer, Mr. Quintana acted between June 2004 and May 2013 as Interconnection and Value-Added
Services Manager at Digitel (a mobile service provider in Venezuela, formerly a Telecom Italia Mobile subsidiary). He holds a Bachelor
Degree in Business Administration and a Specialist Degree in Economics, both from the Universidad Catolica Andres Bello. He also holds
a Master in Telecommunications from the EOI Business School in Spain.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Aside
from that provided above, Mr. Cardona does not hold and has not held over the past five years any other directorships in any company with
a class of securities registered pursuant to Section 12 of the Exchange Act or subject to the requirements of Section 15(d) of the Exchange
Act or any company registered as an investment company under the Investment Company Act of 1940.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">We believe
that Mr. Quintana is qualified to serve on our Board of Directors because of his wealth of experience in the telecom industry.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<!-- Field: Page; Sequence: 28 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Juan Carlos Lopez Silva</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Juan
Carlos Lopez Silva is an Engineer graduated from Universidad de Los Andes, with a Master degree in Project Management from the Pontificia
Universidad Javeriana; and MBA from EADA Business School; with more than 20 years of experience in project management, negotiation, business
development and management on international companies. Previous to joining Etelix in August 2011 as Chief Commercial Officer, Juan Carlos
was International Carrier Relations Manager at Colombia Telecomunicaciones S.A. Esp. a subsidiary of Telefonica of Spain, between September
2003 and June 2011.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Aside
from that provided above, Mr. Silva does not hold and has not held over the past five years any other directorships in any company with
a class of securities registered pursuant to Section 12 of the Exchange Act or subject to the requirements of Section 15(d) of the Exchange
Act or any company registered as an investment company under the Investment Company Act of 1940.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Raul A Perez</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">From
December 1, 2014 to present, Mr. Perez serves as CFO of Deerbrook Family Dentistry, PC, Dental Practice in Humble, Texas. From November
1, 2017 to January 31, 2019, he served as Senior Accountant to Principrin School, PC, Day Care in Houston, Texas.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Mr. Perez
has been in finance for more than 40 years, starting in 1970 as analyst in treasury and finance departments and progressively assuming
different positions up to corporate treasurer for large corporations. He served for Sudamtex of Venezuela, C.A for 5 years and Polar Brewery
in Caracas, Venezuela for 10 year. Beginning in 2000, he accepted a position as a Director of the Security and Exchange Commission of
Venezuela to have the surveillance of Venezuelan stock market participants. Also, in 2004 he completed the requirements and received his
certification as a Venezuelan Investment Advisor. Later, as an independent contractor for three years, he was selected as the Corporate
Compliance Officer for an especially important stock market broker dealer in Venezuela, Activalores Casa de Bolsa, in which he developed
the Compliance Unit and manuals required by local and international anti money laundering laws. He also taught Advanced Institute of Finance
(IAF) in Caracas being a professor of Corporate Finance and Managerial Accounting for 5 years.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Mr. Perez
has a Bachelor&#8217;s degree in accounting (1976), and MBA Finance (1982), gave me the overall knowledge of finance and how to plan,
start up, run, and control a business.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">We have
selected Mr. Perez to serve as an independent director because of his education, skills and experience in finance and his regulatory history.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Jose Antonio Barreto</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">From
2006 to the present, Mr. Barreto has been Chief Business Development Officer of Xpectra Remote Management / Mexico. There he was in charge
of directing all aspects of account development and sales effort to close specific private and government opportunities and developing
strategic accounts in Mexico and the LATAM region. From 2020 to present, he has been an advisor to our Board of Directors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Mr. Barreto
has more than 30 years of experience working in telecommunications and technology companies. He has been directly responsible of leading
the business development and operational in several telecommunication and technology companies&#8217; acquisition activity, with the responsibility
of leading the technical, operation and financial analysis. Over the last 14 years, Jose Antonio has been the North and Central American
leader, spanning from Mexico to Panama, in the development of commercial processes in the technology security field, artificial intelligence,
Internet of Things (IoT) platforms, as well as cutting edge technology solutions and software systems.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">He studied
Electronic Engineering at the Universidad Sim&#243;n Bolivar followed by a Master of Science Degree in Electrical and Computer Engineering
at Rice University. He also completed the Master in Telecommunications Management offered by Universidad Simon Bolivar and the Telecom
SudParis Institute.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">We have
selected Mr. Barreto to serve as an independent director because of his education, skills and experience in technology companies.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<!-- Field: Page; Sequence: 29 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Italo R. Segnini </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">From
March 2020 to the present, Mr. Segnini has been serving as Global Carrier Partnership Director of Sierra Wireless. From June 2019 to February
2020, he served as an Independent Telecom Consultant. From 2017 to 2019, he served as Director of International Carrier Business for Televisa
Telecom. From 2012 to 2019, he served as Director International Carrier Business for Millicom.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Mr. Segnini
is a long time Telecommunicaction industry professional who has had high level positions at Global Tier Ones for more than 20 years, Telefonica,
Millicon and Televisa, Sierra Wireless to mention a few. Mr. Segnini has extensive executive experience in the Telecom areas like Voice,
A2P, SMS, Data, Roaming, Mobility Services, B2B, MNO, MVNO, IoT, Interconnection, etc., and a solid business performance record spanning
multiple functions including International commercial negotiations, management, sales, business development, sales, regulatory and operations.
Italo R. Segnini holds a Juris Doctor degree from the Andres Bello Catholic University, a Telecommunication Masters Degree from Madrid
Pontificia Comillas University and an MBA from IESA Business School</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Term of Office</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Our Directors
are appointed for a one-year term to hold office until the next annual general meeting of our stockholders or until removed from office
in accordance with our bylaws. Our officers are appointed by our board of directors and hold office until removed by the board, subject
to their respective employment agreements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Significant Employees</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">We have
no significant employees other than our officers and directors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Family Relationships</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">There
are no family relationships between or among the directors, executive officers or persons nominated or chosen by us to become directors
or executive officers.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Involvement in Certain
Legal Proceedings</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">During
the past 10 years, none of our current directors, nominees for directors or current executive officers has been involved in any legal
proceeding identified in Item 401(f) of Regulation S-K, including:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-align: justify; background-color: white">1. Any petition
under the Federal bankruptcy laws or any state insolvency law filed by or against, or a receiver, fiscal agent or similar officer was
appointed by a court for the business or property of such person, or any partnership in which he or she was a general partner at or within
two years before the time of such filing, or any corporation or business association of which he or she was an executive officer at or
within two years before the time of such filing;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-align: justify; background-color: white">2. Any conviction
in a criminal proceeding or being named a subject of a pending criminal proceeding (excluding traffic violations and other minor offenses);</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-align: justify; background-color: white">3. Being subject
to any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently
or temporarily enjoining him or her from, or otherwise limiting, the following activities:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-align: justify; background-color: white">i. Acting as a futures
commission merchant, introducing broker, commodity trading advisor, commodity pool operator, floor broker, leverage transaction merchant,
any other person regulated by the Commodity Futures Trading Commission, or an associated person of any of the foregoing, or as an investment
adviser, underwriter, broker or dealer in securities, or as an affiliated person, director or employee of any investment company, bank,
savings and loan association or insurance company, or engaging in or continuing any conduct or practice in connection with such activity;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-align: justify; background-color: white">ii. Engaging in
any type of business practice; or</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-align: justify; background-color: white">iii. Engaging in
any activity in connection with the purchase or sale of any security or commodity or in connection with any violation of Federal or State
securities laws or Federal commodities laws;</p>

<!-- Field: Page; Sequence: 30 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-align: justify; background-color: white">4. Being subject
to any order, judgment or decree, not subsequently reversed, suspended or vacated, of any Federal or State authority barring, suspending
or otherwise limiting for more than 60 days the right of such person to engage in any type of business regulated by the Commodity Futures
Trading Commission, securities, investment, insurance or banking activities, or to be associated with persons engaged in any such activity;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-align: justify; background-color: white">5. Being found by
a court of competent jurisdiction in a civil action or by the SEC to have violated any Federal or State securities law, and the judgment
in such civil action or finding by the Commission has not been subsequently reversed, suspended, or vacated;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-align: justify; background-color: white">6. Being found by
a court of competent jurisdiction in a civil action or by the Commodity Futures Trading Commission to have violated any Federal commodities
law, and the judgment in such civil action or finding by the Commodity Futures Trading Commission has not been subsequently reversed,
suspended or vacated;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-align: justify; background-color: white">7. Being subject
to, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended
or vacated, relating to an alleged violation of:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-indent: 20pt; text-align: justify; background-color: white">i. Any Federal or
State securities or commodities law or regulation; or</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt 20pt; text-align: justify; background-color: white">ii. Any law or regulation
respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction, order of
disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order; or</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt 20pt; text-align: justify; background-color: white">iii. Any law or
regulation prohibiting mail or wire fraud or fraud in connection with any business entity; or</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">8. Being subject to, or a
party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section
3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange
Act (7 U.S.C. 1(a)(29))), or any equivalent exchange, association, entity or organization that has disciplinary authority over its members
or persons associated with a member.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Director Independence</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The Board
of Directors reviews the independence of our directors on the basis of standards adopted by the NASDAQ Stock Market (&#8220;NASDAQ&#8221;).
As a part of this review, the Board of Directors considers transactions and relationships between our company, on the one hand, and each
director, members of the director&#8217;s immediate family, and other entities with which the director is affiliated, on the other hand.
The purpose of such a review is to determine which, if any, of such transactions or relationships were inconsistent with a determination
that the director is independent under NASDAQ rules. As a result of this review, the Board of Directors has determined that each of Messrs.
Perez, Barreto and Segnini are &#8220;independent directors&#8221; within the meaning of applicable NASDAQ listing standards.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Committees of the Board</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Our full
board serves the functions that would normally be served by a separately-designated Nominating Committee.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">On November
17, 2022, we authorized the creation of a Compensation Committee. The Compensation Committee&#8217;s responsibilities, which are discussed
in detail in its Charter, include the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 100%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="width: 10%">&#160;</td>
    <td style="width: 2%">&#8226;</td>
    <td style="width: 88%; text-align: left">In consultation with our senior management, establish our general compensation philosophy and oversee the development and implementation of our compensation programs;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td>&#8226;</td>
    <td style="text-align: left">Recommend the base salary, incentive compensation and any other compensation for our Chief Executive Officer to the Board of Directors and review and approve the Chief Executive Officer&#8217;s recommendations for the compensation of all other officers of our company and its subsidiary;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left">&#8226;</td>
    <td style="text-align: left"> Administer our incentive and stock-based compensation plans, and discharge the duties imposed on the Compensation Committee by the terms of those plans;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td>&#8226;</td>
    <td style="text-align: left">Review and approve any severance or termination payments proposed to be made to any current or former officer of our company; and</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td>&#8226;</td>
    <td style="text-align: left">Perform other functions or duties deemed appropriate by the Board of Directors.</td></tr>
  </table>


<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<!-- Field: Page; Sequence: 31 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The Committee
is comprised of, Raul Perez, Jose Antonio Barreto, and Italo Segnini, with Mr. Segnini serving as Chairperson. Each of Messrs. Perez,
Barreto and Segnini have been determined by the Board to be an independent director within the meaning of NASDAQ Rule 5605.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Company
has an Audit Committee with a financial expert on the Board. The committee is comprised of Messrs., Barreto and Segnini, with Perez as
Chairperson.</p>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="letter-spacing: -0.1pt"><b>Section
16(a) Beneficial Ownership Reporting Compliance</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="letter-spacing: -0.1pt">Section
16(a) of the Exchange Act requires our directors and executive officers and persons who beneficially own more than ten percent of a registered
class of the Company&#8217;s equity securities to file with the SEC initial reports of ownership and reports of changes in ownership of
common stock and other equity securities of the Company. Officers, directors and greater than ten percent beneficial stockholders are
required by SEC regulations to furnish us with copies of all Section 16(a) forms they file. To the best of our knowledge based solely
on a review of Forms 3, 4, and 5 (and any amendments thereof) received by us, no persons have failed to file, on a timely basis, the identified
reports required by Section 16(a) of the Exchange Act during fiscal year ended December 31, 2021. Following the year end, all of the Form
3s were filed late for incoming management of Etelix.com USA LLC.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Code of Ethics</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">On October 31, 2022, our Board of Directors approved
and adopted a Code of Business Conduct and Ethics (the &#8220;Code of Ethics&#8221;). The Code of Ethics is applicable to all directors,
officers and employees of our company, our company&#8217;s subsidiaries and any subsidiaries that may be formed in the future. The Code
of Ethics addresses such individuals&#8217; conduct with respect to, among other things, conflicts of interests; compliance with applicable
laws, rules, and regulations; full, fair, accurate, timely, and understandable disclosure; competition and fair dealing; corporate opportunities;
confidentiality; insider trading; protection and proper use of our assets; fair treatment; and reporting suspected illegal or unethical
behavior.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">A copy of our Code of Ethics
is posted on our website at http://iqstel.com/. We will make any legally required disclosures regarding amendments to, or waivers of,
provisions of our Code of Business Conduct and Ethics on our website. The reference to the iQSTEL website address does not constitute
incorporation by reference of the information contained at or available through our website, and you should not consider it to be part
of this prospectus.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><span style="letter-spacing: -0.15pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b><span id="a_010"></span>EXECUTIVE
COMPENSATION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The table
below summarizes all compensation awarded to, earned by, or paid to our former or current executive officers for the fiscal years ended
December 31, 2021 and 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border: black 1pt solid; width: 34%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Name and principal</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Position</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 5%; text-align: center; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%"><b>Year</b></span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 8%; text-align: center; line-height: 106%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%"><b>Salary ($)</b></span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 8%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Bonus</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>($)</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 10%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Stock</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Awards</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>($)</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 10%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Option</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Awards</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>($)</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 15%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>All Other</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Compensation</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>($) (1)(2)</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 10%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Total</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>($)</b></p></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: bottom">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Leandro Iglesias</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>President, CEO and Director</i></p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2020</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2021</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">76,800</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">174,000</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">419,024</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">76,800</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">593,024</p></td></tr>
  <tr style="background-color: white">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: bottom">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Alvaro Quintana</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Treasury, Secretary and Director</i></p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2020</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2021</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">25,100</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">159,088</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">337,674</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">25,100</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">496,762</p></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: bottom">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Juan Carlos L&#243;pez</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Chief Commercial Officer</i></p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2020</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2021</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">28,500</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">80,000</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">244,050</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">28,500</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">324,050</p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">On May
2, 2019, the Company entered into Employment Agreements with the following persons: (i) Leandro Iglesias as President, CEO and Chairperson
of the Company&#8217;s Board of Directors with an annual salary of $168,000 with an annual bonus of 3% of our net income; (ii) Juan Carlos
Lopez Silva as Chief Commercial Officer with an annual salary of $120,000 with an annual bonus of 3% of our net income; and Alvaro Quintana
Cardona as Chief Operating Officer and Chief Financial Officer with an annual salary of $144,000 with an annual bonus of 3% of our net
income. The Employment Agreements have a term of 36 months, are renewable automatically for 24-month periods, unless the Company gives
written notice at least 90 days prior to termination of the initial 36-month term. The Company shall have the right to terminate any of
the employment agreements at any time without prior notice, but in that event, the Company shall pay these persons salaries and other
benefits they are entitled to receive under their respective agreements for three years. The above executive officers agreed to two year
non-compete and non-solicit restrictive covenants with the Company. If any of the executive officers are terminated for cause they shall
forfeit any rights to severance.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">On November
1, 2020, our board of directors approved amended employments in favor of our Chief Executive Officer, Leandro Iglesias, our Chief Financial
Officer, Alvaro Quintana, and our Chief Commercial Officer, Juan Carlos Lopez Silva.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The amended
employment agreement in favor of Mr. Iglesias extended the term of employment from 36 months to 60 months. The now five year employment
agreement with Mr. Iglesias provides that we will compensate him with a salary of $17,000 monthly and he is eligible for quarterly bonus
of 250,000 shares of our common stock. If we do not have the cash available, the agreement provides that Mr. Iglesias may convert his
accrued salary/bonus into shares of our common stock or newly created Series A Preferred Stock. For common shares, the amount of accrued
salary to be converted into shares must be determined by considering the average price per share of the Company&#8217;s common stock on
the OTC Markets during the last 10 days and applying a discount of 25%.&#8221; For Series A Preferred Shares, the amount of accrued salary
to be converted into shares is the per share conversion price for common shares multiplied by ten US Dollars ($10). Mr. Iglesias has a
further right to convert any common shares under his control into Series A Preferred shares at any time at a rate of ten (10) common shares
for each Series A Preferred share.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<!-- Field: Page; Sequence: 32 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The amended
employment agreement in favor of Mr. Quintana extended the term of employment from 36 months to 60 months. The now five year employment
agreement with Mr. Quintana provides that he is eligible for quarterly bonus of 200,000 shares of our common stock. If we do not have
the cash available, the agreement provides that Mr. Quintana may convert his accrued salary/bonus into shares of our common stock or newly
created Series A Preferred Stock. For common shares, the amount of accrued salary to be converted into shares must be determined by considering
the average price per share of the Company&#8217;s common stock on the OTC Markets during the last 10 days and applying a discount of
25%.&#8221; For Series A Preferred Shares, the amount of accrued salary to be converted into shares is the per share conversion price
for common shares multiplied by ten US Dollars ($10). Mr. Quintana has a further right to convert any common shares under his control
into Series A Preferred shares at any time at a rate of ten (10) common shares for each Series A Preferred share.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">The amended
employment agreement in favor of Mr. Silva extended the term of employment from 36 months to 60 months. Mr. Silva is eligible for quarterly
bonuses of 150,000 shares of our common stock. If we do not have the cash available, the agreement provides that Mr. Iglesias may convert
his accrued salary/bonus into shares of our common stock at the average price of our common stock during the last 10 days after applying
a discount of 25%.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Option Grants</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">We have
not granted any options or stock appreciation rights to our named executive officers or directors since inception. We do not have any
stock option plans.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Compensation of Directors</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">All Directors
shall receive reimbursement for reasonable travel expenses incurred to attend Board and committee meetings.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Effective
on July 1, 2021 and thereafter, all Directors shall be compensated monthly up to 4,000 shares of common stock cash of $1,000 for their
service as Directors. The Chairman and Secretary of the Board shall receive an additional $2,000 per month in addition to the Director
compensation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">In lieu
of the cash compensation set forth above, each Director may elect to receive shares of the Corporation's Common Stock equal to the total
cash compensation divided by the average market value of the Company's Common Stock during the last 10 trading days and applying a discount
of 25%.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Pension, Retirement or
Similar Benefit Plans</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">There
are no arrangements or plans in which we provide pension, retirement or similar benefits to our directors or executive officers. We have
no material bonus or profit sharing plans pursuant to which cash or non-cash compensation is or may be paid to our directors or executive
officers, except that stock options may be granted at the discretion of the board of directors or a committee thereof.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Compensation Committee</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">We do
not currently have a compensation committee of the board of directors or a committee performing similar functions. The board of directors
as a whole participates in the consideration of executive officer and director compensation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Indebtedness of Directors,
Senior Officers, Executive Officers and Other Management</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">None
of our directors or executive officers or any associate or affiliate of our company during the last two fiscal years is or has been indebted
to our company by way of guarantee, support agreement, letter of credit or other similar agreement or understanding currently outstanding.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<!-- Field: Page; Sequence: 33 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b><span id="a_011"></span>CERTAIN
RELATIONSHIPS AND RELATED PARTY TRANSACTIONS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Other than described below or
the transactions described under the heading &#8220;Executive Compensation&#8221; (or with respect to which such information is omitted
in accordance with SEC regulations), there have not been, and there is not currently proposed, any transaction or series of similar transactions
to which we were or will be a participant in which the amount involved exceeded or will exceed the lesser of $120,000 or one percent of
the average of our total assets at year-end for the last two completed fiscal years, and in which any director, executive officer, holder
of 5% or more of any class of our capital stock or any member of the immediate family of any of the foregoing persons had or will have
a direct or indirect material interest.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Due from related party</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">During
the year ended December 31, 2021, the Company loaned&#160;$220,674&#160;to our CEO and applied to due to CEO of&#160;$8,004.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">During
the year ended December 31, 2021, the Company wrote off due from related party of&#160;$10,148.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">During
the year ended December 31, 2020, the Company loaned $20,182 to related parties who are a stockholder and a former director, collected
$20,197 and wrote off amounts totaling $43,375.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">During
the years ended December 31, 2021 and 2020, the Company loaned $220,674 and $18,888 to a related party and collected $226 and $2,088,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">As of
December 31, 2021 and 2020, the Company had due from related parties of $424,086 and $221,790, respectively. The loans are unsecured,
non-interest bearing and due on demand.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Due to related parties</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">During
the years ended December 31, 2021 and 2020, the Company borrowed $0 and $20,182 from CEO and CFO of the Company, and repaid $90,787 and
$20,197 to the CEO and CFO, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">During
the year ended December 31, 2020, the Company borrowed $20,000 from Francisco Bunt who owns 49% of loT Labs and repaid $20,000.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">As of
December 31, 2021 and 2020, the Company had amounts due to related parties of $26,613 and $94,616, respectively, which included $0 and
$60,000 to Francisco Bunt (Note 4), respectively. The amounts are unsecured, non-interest bearing and due on demand.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Dept to Equity Swap</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">During
the year ended December 31, 2021 the Company recorded a debt-to-equity swap to a related party of $1,647,150 as additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;&#160;</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b><span id="a_012"></span>PRINCIPAL
STOCKHOLDERS</b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span><span style="font-size: 8pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">The following table sets forth,
as of December 16, 2022, certain information as to shares of our voting stock owned by (i) each person known by us to beneficially own
more than 5% of our outstanding voting stock, (ii) each of our directors, and (iii) all of our executive officers and directors as a group.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 14pt 0; text-indent: 0.5in; background-color: white">Unless otherwise indicated
below, to our knowledge, all persons listed below have sole voting and investment power with respect to their shares of voting stock,
except to the extent authority is shared by spouses under applicable law. Unless otherwise indicated below, each entity or person listed
below maintains an address of&#160;<span style="letter-spacing: -0.15pt">300 Aragon Avenue, Suite 375, Coral Gables, FL 33134.</span></p>

<!-- Field: Page; Sequence: 34 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; background-color: white"><span style="letter-spacing: -0.15pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; background-color: white">The number of shares beneficially
owned by each stockholder is determined under rules promulgated by the SEC. The information is not necessarily indicative of beneficial
ownership for any other purpose. Under these rules, beneficial ownership includes any shares as to which the individual or entity has
sole or shared voting or investment power and any shares as to which the individual or entity has the right to acquire beneficial ownership
within 60&#160;days through the exercise of any stock option, warrant or other right. The inclusion in the following table of those shares,
however, does not constitute an admission that the named stockholder is a direct or indirect beneficial owner.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; background-color: white">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td colspan="7" style="text-align: center; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%"><b>Common Stock</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1pt solid; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%"><b>Name of Beneficial Owner</b></span></td>
    <td style="line-height: 107%">&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Number of Shares Owned</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(1)</b></p></td>
    <td>&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Percent of Class</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(2)&#160;</b></p></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 68%; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Leandro Iglesias</span></td>
    <td style="width: 2%; line-height: 107%">&#160;</td>
    <td style="width: 1%; line-height: 107%">&#160;</td>
    <td style="width: 12%; text-align: right; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">542,932</span></td>
    <td style="width: 1%; line-height: 107%">&#160;</td>
    <td style="width: 2%; line-height: 107%">&#160;</td>
    <td style="width: 1%; line-height: 107%">&#160;</td>
    <td style="width: 12%; text-align: right; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0.344</span></td>
    <td style="width: 1%; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Alvaro Quintana Cardona</span></td>
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td style="text-align: right; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">1,121,842</span></td>
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td style="text-align: right; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0.712</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Juan Carlos Lopez Silva</span></td>
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td style="text-align: right; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">925,497</span></td>
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td style="text-align: right; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0.587</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Raul Perez</span></td>
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td style="text-align: right; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">8,000</span></td>
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td style="text-align: right; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0.005</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Jose Antonio Barreto</span></td>
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td style="text-align: right; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">8,000</span></td>
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td style="text-align: right; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0.005</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Italo Segnini</span></td>
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td style="text-align: right; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">8,000</span></td>
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td style="text-align: right; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0.005</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">All Directors and Executive Officers as a Group (6 persons)</span></td>
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td style="text-align: right; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">2,614,271</span></td>
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%">&#160;</td>
    <td style="text-align: right; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">1.658</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">%</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>


<p style="margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"></p>

<p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; background-color: white"></p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="7" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Series A Preferred Stock(4)</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif">Name of Beneficial Owner</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Number of Shares Owned</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(1)</b></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Percent of Class</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;(3)</b></p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Leandro Iglesias</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">7,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">70.00</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Alvaro Quintana Cardona</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">30.00</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Juan Carlos Lopez Silva</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Raul Perez</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Jose Antonio Barreto</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Italo Segnini</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">All Directors and Executive Officers as a Group (6 persons)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">10,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">100.00</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="5" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total Voting Power</b></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of Beneficial Owner</b></span></td>
    <td>&#160;</td>
    <td style="border-bottom: black 1pt solid">&#160;</td>
    <td style="border-bottom: black 1pt solid">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Number of Votes</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(5)</b></p></td>
    <td>&#160;</td>
    <td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: black 1pt solid">&#160;</td>
    <td style="border-bottom: black 1pt solid">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Percent of Vote</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;(5)</b></p></td>
    <td style="padding-bottom: 1pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 68%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leandro Iglesias</span></td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">115,388,008</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">35.87</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alvaro Quintana Cardona</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">50,341,160</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15.65</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Juan Carlos Lopez Silva</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">925,497</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Raul Perez</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jose Antonio Barreto</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Italo Segnini</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All Directors and Executive Officers as a Group (6 persons)</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">166,678,666</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">51.82</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">* Less than 1%</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<!-- Field: Page; Sequence: 35 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;(1) Unless otherwise
indicated, each person or entity named in the table has sole voting power and investment power (or shares that power with that person&#8217;s
spouse) with respect to all shares of voting stock listed as owned by that person or entity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">(2) Pursuant to Rules 13d-3 and 13d-5 of the Exchange Act, beneficial
ownership includes any shares as to which a shareholder has sole or shared voting power or investment power, and also any shares which
the shareholder has the right to acquire within 60 days, including upon exercise of common shares purchase options or warrants. The percent
of class is based on 157,630,497 voting shares as of December 16, 2022</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">(3) Pursuant to Rules 13d-3
and 13d-5 of the Exchange Act, beneficial ownership includes any shares as to which a shareholder has sole or shared voting power or investment
power, and also any shares which the shareholder has the right to acquire within 60 days, including upon exercise of common shares purchase
options or warrants. The percent of class is based on 10,000 voting shares as of December 16, 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">(4) Under the Certificate
of Designation, holders of Series A Preferred Stock will participate on an equal basis per-share with holders of our common stock in any
distribution upon winding up, dissolution, or liquidation. Holders of Series A Preferred Stock are entitled to vote together with the
holders of our common stock on all matters submitted to shareholders at a rate of 51% of the total vote of shareholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">(5) There are 157,630,497 total shares of common stock outstanding entitled
to one vote per share. Holders of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters
submitted to shareholders at a rate of 51% of the total vote of shareholders, including the election of directors. Our common stock is
entitled to one vote per share on all matters submitted to a vote of the stockholders, including the election of directors. As a result
of voting feature of the Series A Preferred Stock, there are 157,630,497 votes represented by the common stock, which means that there
are 164,064,395 votes available to the holders of the 10,000 shares of Series A Preferred Stock for 51% of the total vote. Combining the
common stock and the Series A Preferred Stock, there are a total of 321,694,892 votes that may be cast.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b><span id="a_013"></span>DESCRIPTION
OF CAPITAL STOCK</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our authorized capital stock consists
of 300,000,000 shares of common stock, with a par value of $0.001 per share, and 1,200,000 shares of preferred stock, with a par value
of $0.001 per share. As of December 16, 2022, there were 157,630,497 shares of our common stock issued and outstanding, 10,000 shares
of Series A Preferred Stock issued and outstanding, 21,000 shares of Series B Preferred Stock issued and outstanding and 0 shares of Series
C Preferred stock issued and outstanding. Our shares of common stock are held by seventy one (71) stockholders of record.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Common Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our common stock is entitled to
one vote per share on all matters submitted to a vote of the stockholders, including the election of directors. The holders of our common
stock possess all voting power. Generally, all matters to be voted on by stockholders must be approved by a majority (or, in the case
of election of directors, by a plurality) of the votes entitled to be cast by all shares of our common stock that are present in person
or represented by proxy, subject to any voting rights granted to holders of any preferred stock. Holders of our common stock representing
a majority of our capital stock issued, outstanding and entitled to vote, represented in person or by proxy, are necessary to constitute
a quorum at any meeting of our stockholders. A vote by the holders of a majority of our outstanding shares is required to effectuate certain
fundamental corporate changes such as liquidation, merger or an amendment to our Articles of Incorporation. Our Articles of Incorporation
do not provide for cumulative voting in the election of directors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 36 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Preferred Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our board of directors may become
authorized to authorize preferred shares of stock and to divide the authorized shares of our preferred stock into one or more series,
each of which must be so designated as to distinguish the shares of each series of preferred stock from the shares of all other series
and classes. Our board of directors is authorized, within any limitations prescribed by law and our articles of incorporation, to fix
and determine the designations, rights, qualifications, preferences, limitations and terms of the shares of any series of preferred stock
including, but not limited to, the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-align: justify">1. The number of shares constituting
that series and the distinctive designation of that series, which may be by distinguishing number, letter or title; &#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-align: justify; text-indent: -27pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-align: justify">2. The dividend rate on the shares of
that series, whether dividends will be cumulative, and if so, from which date(s), and the relative rights of priority, if any, of
payment of dividends on shares of that series; &#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-align: justify; text-indent: -27pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-align: justify">3. Whether that series will have voting
rights, in addition to the voting rights provided by law, and, if so, the terms of such voting rights; &#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-align: justify; text-indent: -27pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-align: justify">4. Whether that series will have
conversion privileges, and, if so, the terms and conditions of such conversion, including provision for adjustment of the conversion
rate in such events as the Board of Directors determines; &#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-align: justify; text-indent: -27pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-align: justify">5. Whether or not the shares of that
series will be redeemable, and, if so, the terms and conditions of such redemption, including the date or date upon or after which
they are redeemable, and the amount per share payable in case of redemption, which amount may vary under different conditions and at
different redemption dates; &#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-align: justify; text-indent: -27pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-align: justify">6. Whether that series will have a
sinking fund for the redemption or purchase of shares of that series, and, if so, the terms and amount of such sinking fund;
&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-align: justify; text-indent: -27pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-align: justify">7. The rights of the shares of that
series in the event of voluntary or involuntary liquidation, dissolution or winding up of the corporation, and the relative rights
of priority, if any, of payment of shares of that series; and &#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-align: justify; text-indent: -27pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-align: justify">8. Any other relative rights,
preferences and limitations of that series. &#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Series A Preferred Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On November 1, 2020, pursuant
to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series
A Preferred Stock, consisting of up 10,000 shares, par value $0.001. Under the Certificate of Designation, holders of Series A Preferred
Stock will participate on an equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution,
or liquidation. Holders of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters
submitted to shareholders at a rate of 51% of the total vote of shareholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Series B Preferred Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On November 11, 2020, pursuant
to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series
B Preferred Stock, consisting of up 200,000 shares, par value $0.001. Under the Certificate of Designation, holders of Series B Preferred
Stock will receive $81 per share in any distribution upon winding up, dissolution, or liquidation before junior security holders. Holders
of Series B Preferred Stock are entitled to receive as, when, and if declared by the Board of Directors, dividends in kind at an annual
rate equal to twenty four percent (24%) of $81 per share for each of the then outstanding shares of Series B Preferred Stock, calculated
on the basis of a 360-day year consisting of twelve 30-day months. Holders of Series B Preferred Stock do not have voting rights but may
convert into common stock after twelve months from the issuance date. Upon conversion, the shares are subject to a one-year leak-out restriction
on sales into the market of no more than 5% previous month&#8217;s stock liquidity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 37 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On January 15, 2021, we entered
into Conversion Agreements with Leandro Iglesias, our Chief Executive Officer and director, Alvaro Quintana, Chief Financial Officer and
director, and Juan Carlos Lopez, our Chief Commercial Officer, pursuant to which we agreed to convert 21,000,000 shares of common stock
from each officer into 21,000 shares of our Series B Preferred Stock, as follow:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; width: 60%; border-collapse: collapse; margin-right: auto">
  <tr style="vertical-align: bottom; background-color: white">
    <td style="border: black 1pt solid; width: 23%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Shareholders</b></span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: left; width: 41%"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left"><b>Number of Shares of Common</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left"><b>Stock Converting Into
    Series B Preferred Stock</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: left; width: 36%"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left"><b>Number of shares of Series
    B Preferred Stock acquired in conversion</b></p></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leandro Iglesias</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12,200,000</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12,200</span></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alvaro Cardona</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,300,000</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,300</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Juan Carlos Lopez</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,500,000</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,500</span></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>21,000,000</b></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>21,000</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The parties entered into these
Conversion Agreements to, among other things, allow more common stock to be available for future issuances in connection with note conversions
and as a means to lock-up the shares of common stock underlying the Series B Preferred held by our officers from trading and to establish
a leak-out agreement upon any future conversions back to common stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Series C Preferred Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On January 7, 2021, pursuant to
Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred
Stock, consisting of up 200,000 shares, par value $0.001. Under the Certificate of Designation, holders of Series C Preferred Stock will
rank junior to the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution upon winding
up, dissolution, or liquidation of the company, as provided in the designation. The holders of shares of Series C Preferred Stock have
no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally available for that
purpose. Holders of Series B Preferred Stock do not have voting rights but may convert into common stock after twenty four months from
the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series C Preferred Stock.
Upon conversion, the shares are subject to a one-year leak-out restriction on sales into the market of no more than 5% previous month&#8217;s
stock liquidity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Dividend Policy</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We have never declared or paid
any cash dividends on our common stock. We currently intend to retain future earnings, if any, to finance the expansion of our business.
As a result, we do not anticipate paying any cash dividends in the foreseeable future.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Nevada Anti-Takeover Laws</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Nevada Revised Statutes sections
78.378 to 78.379 provide state regulation over the acquisition of a controlling interest in certain Nevada corporations unless the articles
of incorporation or bylaws of the corporation provide that the provisions of these sections do not apply. Our articles of incorporation
and bylaws do not state that these provisions do not apply. The statute creates a number of restrictions on the ability of a person or
entity to acquire control of a Nevada company by setting down certain rules of conduct and voting restrictions in any acquisition attempt,
among other things. The statute is limited to corporations that are organized in the state of Nevada and that have 200 or more stockholders,
at least 100 of whom are stockholders of record and residents of the State of Nevada; and does business in the State of Nevada directly
or through an affiliated corporation. Because of these conditions, the statute currently does not apply to our company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Listing of Common Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our Common Stock is currently
quoted on the OTCQX under the trading symbol &#8220;IQST.&#8221;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 38 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Transfer Agent and Registrar</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The transfer agent and registrar
of our Common Stock is VStock Transfer, LLC.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Penny Stock Regulation</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The SEC has adopted regulations
which generally define &#8220;penny stock&#8221; to be any equity security that has a market price (as defined) of less than $5.00 per
share or an exercise price of less than $5.00 per share. Such securities are subject to rules that impose additional sales practice requirements
on broker-dealers who sell them. For transactions covered by these rules, the broker-dealer must make a special suitability determination
for the purchaser of such securities and have received the purchaser&#8217;s written consent to the transaction prior to the purchase.
Additionally, for any transaction involving a penny stock, unless exempt, the rules require the delivery, prior to the transaction, of
a disclosure schedule prepared by the SEC relating to the penny stock market. The broker-dealer also must disclose the commissions payable
to both the broker-dealer and the registered representative, current quotations for the securities and, if the broker-dealer is the sole
market-maker, the broker-dealer must disclose this fact and the broker-dealer&#8217;s presumed control over the market. Finally, among
other requirements, monthly statements must be sent disclosing recent price information for the penny stock held in the account and information
on the limited market in penny stocks. As the Shares immediately following this Offering will likely be subject to such penny stock rules,
purchasers in this Offering will in all likelihood find it more difficult to sell their Shares in the secondary market.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_014"></span>&#160;PLAN OF DISTRIBUTION </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We are registering the shares
of Common Stock to permit the resale of these shares of Common Stock by the Selling Shareholder and any of its transferees, pledgees,
assignees, donees, and successors-in-interest from time to time after the date of this prospectus. All net proceeds from the sale of these
common shares will go to the Selling Shareholder who offers and sells its common shares. We will not receive any part of the proceeds
from such sales of common shares, other than the exercise price for the option, which we expect to use for working capital. We will bear
all fees and expenses incident to our obligation to register the shares of Common Stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24.5pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Selling Shareholder of the
securities and any of their pledgees, assignees and successors-in-interest may, from time to time, sell any or all of their securities
covered hereby on the OTCQX or stock exchange, market or trading facility on which the securities are traded or in private transactions.
These sales may be at fixed or negotiated prices. A Selling Shareholder may use any one or more of the following methods when selling
securities:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"></td>
    <td style="width: 24px; padding-bottom: 8pt; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">&#8226;</span></td>
    <td style="padding-bottom: 8pt; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">ordinary brokerage transactions and transactions in which the broker-dealer solicits purchasers;</span></td></tr>

<tr style="vertical-align: top">
    <td style="width: 24px"></td>
    <td style="width: 24px; padding-bottom: 8pt; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">&#8226;</span></td>
    <td style="padding-bottom: 8pt; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">block trades in which the broker-dealer will attempt to sell the securities as agent but may position and resell a portion of the block as principal to facilitate the transaction;</span></td></tr>

<tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 24px; padding-bottom: 8pt; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="padding-bottom: 8pt; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">purchases
    by a broker-dealer as principal and resale by the broker-dealer for its account;</span></td></tr>

<tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; padding-bottom: 8pt; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">&#8226;</span></td>
    <td style="padding-bottom: 8pt; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">an exchange distribution in accordance with the rules of the applicable exchange;</span></td></tr>

<tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; padding-bottom: 8pt; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">&#8226;</span></td>
    <td style="padding-bottom: 8pt; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">privately negotiated transactions;</span></td></tr>

<tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; padding-bottom: 8pt; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">&#8226;</span></td>
    <td style="padding-bottom: 8pt; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">settlement of short sales entered into after the effective date of the registration statement of which this prospectus is a part;</span></td></tr>

<tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; padding-bottom: 8pt; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">&#8226;</span></td>
    <td style="padding-bottom: 8pt; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">in transactions through broker-dealers that agree with the Selling Shareholders to sell a specified number of such securities at a stipulated price per security;</span></td></tr>

<tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; padding-bottom: 8pt; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">&#8226;</span></td>
    <td style="padding-bottom: 8pt; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">through the writing or settlement of options or other hedging transactions, whether through an options exchange or otherwise;</span></td></tr>

<tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; padding-bottom: 8pt; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">&#8226;</span></td>
    <td style="padding-bottom: 8pt; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">a combination of any such methods of sale; or</span></td></tr>

<tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; padding-bottom: 8pt; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">&#8226;</span></td>
    <td style="padding-bottom: 8pt; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">any other method permitted pursuant to applicable law.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 39 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Selling Shareholder may also
sell securities under Rule 144 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), if available, rather than
under this prospectus.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Broker-dealers engaged by the
Selling Shareholder may arrange for other brokers-dealers to participate in sales. Broker-dealers may receive commissions or discounts
from the Selling Shareholder (or, if any broker-dealer acts as agent for the purchaser of securities, from the purchaser) in amounts to
be negotiated, but, except as set forth in a supplement to this Prospectus, in the case of an agency transaction not in excess of a customary
brokerage commission in compliance with FINRA Rule 2440; and in the case of a principal transaction a markup or markdown in compliance
with FINRA IM-2440.</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In connection with the sale of
the securities or interests therein, the Selling Shareholder may enter into hedging transactions with broker-dealers or other financial
institutions, which may in turn engage in short sales of the securities in the course of hedging the positions they assume. The Selling
Shareholder may also sell securities short and deliver these securities to close out their short positions, or loan or pledge the securities
to broker-dealers that in turn may sell these securities. The Selling Shareholder may also enter into option or other transactions with
broker-dealers or other financial institutions or create one or more derivative securities which require the delivery to such broker-dealer
or other financial institution of securities offered by this prospectus, which securities such broker-dealer or other financial institution
may resell pursuant to this prospectus (as supplemented or amended to reflect such transaction).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Selling Shareholder and any
broker-dealers or agents that are involved in selling the securities may be deemed to be &#8220;underwriters&#8221; within the meaning
of the Securities Act in connection with such sales. In such event, any commissions received by such broker-dealers or agents and any
profit on the resale of the securities purchased by them may be deemed to be underwriting commissions or discounts under the Securities
Act. Each Selling Shareholder has informed the Company that it does not have any written or oral agreement or understanding, directly
or indirectly, with any person to distribute the securities. In no event shall any broker-dealer receive fees, commissions and markups
which, in the aggregate, would exceed eight percent (8%).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Because Selling Shareholder may
be deemed to be an &#8220;underwriter&#8221; within the meaning of the Securities Act, it will be subject to the prospectus delivery requirements
of the Securities Act including Rule 172 thereunder. In addition, any securities covered by this prospectus which qualify for sale pursuant
to Rule 144 under the Securities Act may be sold under Rule 144 rather than under this prospectus. The Selling Shareholder has advised
us that there is no underwriter or coordinating broker acting in connection with the proposed sale of the resale securities by the Selling
Shareholder.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We agreed to keep this prospectus
effective until the earlier of (i) the date on which the securities may be resold by the Selling Shareholder without registration and
without regard to any volume or manner-of-sale limitations by reason of Rule 144, without the requirement for the Company to be in compliance
with the current public information under Rule 144 under the Securities Act or any other rule of similar effect or (ii) all of the securities
have been sold pursuant to this prospectus or Rule 144 under the Securities Act or any other rule of similar effect. The resale securities
will be sold only through registered or licensed brokers or dealers if required under applicable state securities laws. In addition, in
certain states, the resale securities covered hereby may not be sold unless they have been registered or qualified for sale in the applicable
state or an exemption from the registration or qualification requirement is available and is complied with.</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Under applicable rules and regulations
under the Exchange Act, any person engaged in the distribution of the resale securities may not simultaneously engage in market making
activities with respect to the common stock for the applicable restricted period, as defined in Regulation M, prior to the commencement
of the distribution. In addition, the Selling Shareholder will be subject to applicable provisions of the Exchange Act and the rules and
regulations thereunder, including Regulation M, which may limit the timing of purchases and sales of securities of the common stock by
the Selling Shareholder or any other person. We will make copies of this prospectus available to the Selling Shareholders and have informed
them of the need to deliver a copy of this prospectus to each purchaser at or prior to the time of the sale (including by compliance with
Rule 172 under the Securities Act).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<!-- Field: Page; Sequence: 40 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b><span id="a_015"></span>INTERESTS
OF NAMED EXPERTS AND COUNSEL</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">No expert or counsel named in
this prospectus as having prepared or certified any part of this prospectus or having given an opinion upon the validity of the securities
being registered or upon other legal matters in connection with the registration or offering of the common stock was employed on a contingency
basis, or had, or is to receive, in connection with the offering, a substantial interest, direct or indirect, in the registrant or any
of its parents or subsidiaries. Nor was any such person connected with the registrant or any of its parents or subsidiaries as a promoter,
managing or principal underwriter, voting trustee, director, officer, or employee.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Doney Law Firm, our independent
legal counsel, has provided an opinion on the validity of our common stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Urish Popeck &amp; Co., LLC has audited our consolidated
financial statements as of and for the years ended December 31, 2021 and 2020 included in this prospectus and registration statement.
Urish Popeck &amp; Co., LLC has presented their report with respect to our audited consolidated financial statements. The report of Urish
Popeck &amp; Co., LLC is included in reliance upon their authority as experts in accounting and auditing</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b><span id="a_016"></span>WHERE YOU
CAN FIND MORE INFORMATION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We have filed with the Securities
and Exchange Commission a registration statement on Form S-1 (including the exhibits, schedules and amendments thereto) under the Securities
Act, with respect to the shares of our common stock offered hereby. This prospectus does not contain all of the information set forth
in the registration statement and the exhibits and schedules thereto. For further information with respect to us and the common stock
offered hereby, reference is made to the registration statement and the exhibits and schedules filed therewith. Statements contained in
this prospectus as to the contents of any contract, agreement or other documents are summaries of the material terms of that contract,
agreement or other document. With respect to each of these contracts, agreements or other documents filed as an exhibit to the registration
statement, reference is made to the exhibits for a more complete description of the matter involved. Copies of the registration statement,
and the exhibits and schedules thereto, may be accessed at the Securities and Exchange Commission&#8217;s website at www.sec.gov. The
Securities and Exchange Commission maintains a website that contains reports, proxy and information statements and other information regarding
registrants that file electronically with the Securities and Exchange Commission. The address of the Securities and Exchange Commission&#8217;s
website is http://www.sec.gov.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We are required to file annual,
quarterly and current reports, proxy statements and other information with the Securities and Exchange Commission pursuant to the Securities
Exchange Act of 1934, as amended. We make our periodic reports and other information filed with or furnished to the Securities and Exchange
Commission available, free of charge, through our website at www.iQSTEL.com/investor-releations, as soon as reasonably practicable after
those reports and other information are electronically filed with or furnished to the Securities and Exchange Commission. Information
on our website or any other website is not incorporated by reference into this prospectus and does not constitute a part of this prospectus.
You may read and copy any reports, statements or other information on file at the public reference rooms. You can also request copies
of these documents, for a copying fee, by writing to the Securities and Exchange Commission, or you can review these documents on the
Securities and Exchange Commission&#8217;s website, as described above. In addition, we will provide electronic or paper copies of our
filings free of charge upon request.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;<b>&#160;</b></p>

<!-- Field: Page; Sequence: 41 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b><span id="a_017"></span>INCORPORATION
OF CERTAIN DOCUMENTS BY REFERENCE </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Securities and Exchange Commission
allows us to &#8220;incorporate by reference&#8221; certain information we have filed with the Securities and Exchange Commission into
this prospectus, which means we are disclosing important information to you by referring you to other information we have filed with the
Securities and Exchange Commission. The information we incorporate by reference is considered part of this prospectus. All reports and
definitive proxy or information statements subsequently filed by us pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange
Act of 1934, as amended, on or after the date of this prospectus and prior to the sale of all securities registered hereunder or termination
of the registration statement of which this prospectus forms a part (excluding any disclosures that are furnished and not filed with the
Securities and Exchange Commission) shall be deemed to be incorporated by reference into this prospectus and to be part hereof from the
date of filing of such reports and other documents.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Notwithstanding the foregoing,
we are not incorporating by reference any documents, portions of documents, exhibits or other information that is deemed to have been
furnished to, rather than filed with, the Securities and Exchange Commission.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Any statement contained in a document
incorporated by reference into this prospectus shall be deemed to be modified or superseded for the purposes of this prospectus or any
prospectus supplement to the extent that a statement contained herein or any prospectus supplement or in any subsequently filed document
that is also incorporated by reference in this prospectus or any prospectus supplement modifies or supersedes such statement. Any statement
so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this prospectus or any prospectus
supplement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">You may request a copy of the
filings incorporated herein by reference, including exhibits to such documents that are specifically incorporated by reference, at no
cost, by writing or calling us at the following address or telephone number:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">IQSTEL Inc. Inc.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;300 Aragon Avenue, Suite 375</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Coral Gables, FL 33134</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Phone: (877) 786-8500</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Statements contained in this
prospectus as to the contents of any contract or other documents are not necessarily complete, and in each instance investors are referred
to the copy of the contract or other document filed as an exhibit to the registration statement, each such statement being qualified
in all respects by such reference and the exhibits and schedules thereto.&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></p>

<!-- Field: Page; Sequence: 42 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>IQSTEL INC.</b></p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="a_018"></span>INDEX
TO UNAUDITED FINANCIAL STATEMENTS</b>&#160;</span><span style="font-size: 8pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 87%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 11%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Page</b></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance Sheets</span></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1</span></td></tr>
  <tr style="background-color: white">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Statement of Operations</span></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-2</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Statement of Changes in Stockholders&#8217; Deficit</span></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-3</span></td></tr>
  <tr style="background-color: white">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Statement of Cash Flows</span></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-4</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Financial Statements</span></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-5</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: #231F20"><b>IQSTEL INC.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="color: #231F20"><b>INDEX TO AUDITED FINANCIAL
STATEMENTS</b></span><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 87%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 11%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Page</b></span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Report of Independent Registered Public Accounting Firms</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-15</span></td></tr>
  <tr style="background-color: white">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance Sheets</span></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-17</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Statement of Operations</span></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-18</span></td></tr>
  <tr style="background-color: white">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Statement of Changes in Stockholders&#8217; Deficit</span></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-19</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Statement of Cash Flows</span></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-20</span></td></tr>
  <tr style="background-color: white">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Financial Statements</span></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-21</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b></b></p>


<!-- Field: Page; Sequence: 43 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10.5pt/107% Trebuchet MS, Times, Serif; margin: 0 0 8pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white"><b>iQSTEL INC</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white"><b>Consolidated
Balance Sheets</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white">&#160;<b>(Unaudited)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_30C_111_zCrZYAG1pDIh" summary="xdx: Statement - Consolidated Balance Sheets (Unaudited)" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" id="xdx_49A_20220930_zdx9iVzohUWa" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">September 30,</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" id="xdx_49B_20211231_zZJcOJtpZvnf" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td></tr>
  <tr id="xdx_409_eus-gaap--AssetsAbstract_iB_zI4eWWDoODYd" style="vertical-align: bottom">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">ASSETS</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--AssetsCurrentAbstract_i01B_zHh35d1PeG9j" style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Current Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--Cash_i02I_maCzaxn_z4BdB1SXNDph" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; padding-left: 10pt">Cash</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:Cash" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,294,981</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:Cash" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,334,813</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--AccountsReceivableNetCurrent_i02I_maCzaxn_zvh7nI104yXd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Accounts receivable, net</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,922,778</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,540,515</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--InventoryGross_i02I_maCzaxn_zjLr5c9zIi3h" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt">Inventory</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:InventoryGross" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,124</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0038">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--DueFromRelatedParties_i02I_maCzaxn_zSkqFBC07wZ7" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Due from related parties</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DueFromRelatedParties" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">351,139</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DueFromRelatedParties" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">424,086</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--PrepaidExpenseCurrent_i02I_maCzaxn_znUbLCVZRDHk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Prepaid and other current assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PrepaidExpenseCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">546,160</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PrepaidExpenseCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">267,110</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AssetsCurrent_i02TI_mtCzaxn_maCz1Bn_zzFm9D53l9t3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -3pt; text-align: left; padding-left: 5.4pt">Total Current Assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,141,182</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,566,524</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentNet_i01I_maCz1Bn_zASanlZlrXBl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Property and equipment, net</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">391,762</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">409,382</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsNet_i01I_maCz1Bn_zhb5OC3Heqy8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Intangible asset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">99,592</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">99,592</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--Goodwill_i01I_maCz1Bn_zAEvosbD2HY5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Goodwill</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,172,146</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,537,742</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--DeferredTaxAssetsDeferredIncome_i01I_maCz1Bn_zD6yOVK4ymzh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Deferred tax assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsDeferredIncome" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">413,438</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsDeferredIncome" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">446,402</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--Assets_i01TI_mtCz1Bn_zHPnMG39C55j" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">TOTAL ASSETS</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,218,120</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,059,642</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_zscFGnK9RH4a" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 2pt">LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--LiabilitiesCurrentAbstract_i01B_zIpz60N54lDa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--AccountsPayableCurrent_i02I_maCzwKh_zrPzZ4UeBZZ3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Accounts payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,913,304</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,474,595</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--DueToRelatedPartiesCurrent_i02I_maCzwKh_zWMTd5PMnGWh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Due to related parties</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,613</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,613</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--OtherLoansPayableCurrent_i02I_maCzwKh_z9AnREDtKts8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Loans payable - net of discount of <span id="xdx_90B_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iI_c20220930_zEeGqfswhfo8">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span> and <span id="xdx_90D_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iI_c20211231_z98kkVkUM4r">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,406</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherLoansPayableCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">93,204</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherLoansPayableCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">315,450</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--NotesPayableRelatedPartiesClassifiedCurrent_i02I_maCzwKh_zXHc3RHiytij" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Loans payable - related parties</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NotesPayableRelatedPartiesClassifiedCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">221,637</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NotesPayableRelatedPartiesClassifiedCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">239,308</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--OtherLiabilitiesCurrent_i02I_maCzwKh_z665Z3DDYkm5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherLiabilitiesCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">515,223</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherLiabilitiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">307,049</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i02TI_mtCzwKh_maCz9Qx_zBhVEPmD35ib" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Total Current Liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,769,981</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,363,015</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--LoansPayableToBank_i01I_maCz9Qx_zVs4ZrdXrdF3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Loans payable, non-current</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LoansPayableToBank" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">101,590</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LoansPayableToBank" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">119,295</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_ecustom--EmployeeBenefitsNonCurrent_i01I_maCz9Qx_zMv4a7KHXPj1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Employee benefits, non-current</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:EmployeeBenefitsNonCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">144,883</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:EmployeeBenefitsNonCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">156,434</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--Liabilities_i01TI_mtCz9Qx_maLASEzBlU_ztWRUVw8a5Ha" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">TOTAL LIABILITIES</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,016,454</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,638,744</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--StockholdersEquityAbstract_iB_zxqzIeWxEHuc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Stockholders' Equity</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--PreferredStockValue_i01I_z6ENQboofsh6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt">Preferred stock: <span id="xdx_90B_eus-gaap--PreferredStockSharesAuthorized_iI_c20220930_zzEMmmEMPD66"><span id="xdx_905_eus-gaap--PreferredStockSharesAuthorized_iI_c20211231_zFtbJEn5okCf"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,200,000</ix:nonFraction></ix:nonFraction></span></span> authorized; <span id="xdx_907_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20220930_zr1JrMxWDTOd"><span id="xdx_90D_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20211231_zkfgzpemOBQ4">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Series A Preferred
    stock: <span id="xdx_909_eus-gaap--PreferredStockSharesAuthorized_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zaEsCxrlhUCf"><span id="xdx_904_eus-gaap--PreferredStockSharesAuthorized_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zmZyqYo2SHo7"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2022-09-30_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></ix:nonFraction></span></span>
    designated; <span id="xdx_905_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zZcX2XXogNY3"><span id="xdx_906_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zdEt1ea6haKa">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2022-09-30_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span>
    par value, <br /> <span id="xdx_908_eus-gaap--PreferredStockSharesIssued_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_ziGQfh4KY5s1"><span id="xdx_909_eus-gaap--PreferredStockSharesIssued_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zeSH2pjFUkcf"><span id="xdx_906_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zSnTQGDhh0ig"><span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z1u48kMOZ2ce"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2022-09-30_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2022-09-30_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span> shares issued and outstanding, respectively</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--PreferredStockValue_iI_maSEIPAzEWR_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z2Qw8kLfJKSl" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2022-09-30_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--PreferredStockValue_iI_maSEIPAzEWR_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zmyfNT134Mqg" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Series B Preferred
    stock: <span id="xdx_90A_eus-gaap--PreferredStockSharesAuthorized_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zQsYAhnAoBsl"><span id="xdx_906_eus-gaap--PreferredStockSharesAuthorized_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zkQ9Y7ACaMdd"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2022-09-30_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000</ix:nonFraction></ix:nonFraction></span></span>
    designated; <span id="xdx_905_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zseBjgrGH9ik"><span id="xdx_900_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zZjd3WkYYHSg">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2022-09-30_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span>
    par value, <br /> <span id="xdx_90C_eus-gaap--PreferredStockSharesIssued_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zF4MbV5ih095"><span id="xdx_906_eus-gaap--PreferredStockSharesIssued_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zSnHNm0x9Rz7"><span id="xdx_90A_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zXG02iKBxvy"><span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zClr9EBzzLnd"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2022-09-30_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2022-09-30_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span> shares issued and outstanding</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--PreferredStockValue_iI_maSEIPAzEWR_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zq1IPc0w9EX4" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2022-09-30_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--PreferredStockValue_iI_maSEIPAzEWR_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zjJF2ST0zt57" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 10pt">Series C Preferred
    stock: <span id="xdx_902_eus-gaap--PreferredStockSharesAuthorized_iI_c20220930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zURxlq7OVxAd"><span id="xdx_90B_eus-gaap--PreferredStockSharesAuthorized_iI_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z0N4AgwZkGmk"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2022-09-30_custom_PreferredClassCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2021-12-31_custom_PreferredClassCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000</ix:nonFraction></ix:nonFraction></span></span>
    designated; <span id="xdx_903_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20220930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zCshzl5WJbB2"><span id="xdx_901_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zBfk5K751msl">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2022-09-30_custom_PreferredClassCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2021-12-31_custom_PreferredClassCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span>
    par value, <br /><span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_do_c20220930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zhBUwAvHliX9"><span id="xdx_900_eus-gaap--PreferredStockSharesIssued_iI_do_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zmFXq8z00fW"><span id="xdx_906_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zY7ViWmny1ah"><span id="xdx_909_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20220930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zyQNoHLpVy34"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2022-09-30_custom_PreferredClassCMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-12-31_custom_PreferredClassCMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-12-31_custom_PreferredClassCMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2022-09-30_custom_PreferredClassCMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">No</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span> shares issued and outstanding</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--PreferredStockValue_iI_c20220930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z1s1b4Ji7IBe" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0136">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--PreferredStockValue_iI_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zqmgO1WaT1cl" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0137">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--CommonStockValue_i01I_maSEIPAzEWR_zCwDbc7G6p84" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Common stock: <span id="xdx_90F_eus-gaap--CommonStockSharesAuthorized_iI_c20220930_zBJ6fnKyQGW7"><span id="xdx_907_eus-gaap--CommonStockSharesAuthorized_iI_c20211231_zbo9kdNEGgQ2"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">300,000,000</ix:nonFraction></ix:nonFraction></span></span> authorized; <span id="xdx_90C_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20220930_zp7ghEqWZqOh"><span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20211231_zpj9gd742Lxl">$<ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value<br /> <span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_c20220930_zuSJjJ0r8nE4"><span id="xdx_904_eus-gaap--CommonStockSharesOutstanding_iI_c20220930_zoTAxzK8g1Z4"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">151,830,378</ix:nonFraction></ix:nonFraction></span></span> and <span id="xdx_90C_eus-gaap--CommonStockSharesIssued_iI_c20211231_zXkzGJ5T7BGj"><span id="xdx_902_eus-gaap--CommonStockSharesOutstanding_iI_c20211231_zmLMDlsXRDU3"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">147,477,358</ix:nonFraction></ix:nonFraction></span></span> shares issued and outstanding, respectively</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">151,830</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">147,477</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--AdditionalPaidInCapital_i01I_maSEIPAzEWR_zimKqmgbyU53" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Additional paid in capital</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,437,832</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,842,982</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--RetainedEarningsAccumulatedDeficit_i01I_maSEIPAzEWR_za6RSHx8LIbb" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Accumulated deficit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">19,511,934</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">18,536,921</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_400_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_i01I_maSEIPAzEWR_zCo2LJfBgmil" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Accumulated other comprehensive loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">37,935</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">36,658</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40A_eus-gaap--StockholdersEquity_iTI_mtSEIPAzEWR_zbONhdDiISHh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Equity attributed to stockholders of iQSTEL Inc.</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,039,824</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,416,911</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--MinorityInterest_iI_zMjidzZeG8D1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Deficit attributable to noncontrolling interests</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:MinorityInterest" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">838,158</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:MinorityInterest" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">996,013</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_409_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iI_maLASEzBlU_z0vb7WMV91zb" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Total Stockholders' Equity</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,201,666</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,420,898</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--LiabilitiesAndStockholdersEquity_iTI_mtLASEzBlU_zMhSh1l5tdT7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,218,120</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,059,642</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white">The accompanying
notes are an integral part of these unaudited consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white">&#160;</span></p>


<!-- Field: Page; Sequence: 44; Section: Part A; Options: NewSection -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white"><b>iQSTEL INC</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white"><b>Consolidated
Statements of Operations</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white">&#160;<b>(Unaudited)</b></span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<table cellpadding="0" cellspacing="0" id="xdx_306_113_z0ggUZsHllc9" summary="xdx: Statement - Consolidated Statements of Operations (Unaudited)" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20220701__20220930_zYsudFjzf6r9">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20210701__20210930_z6ly0Wq4Yyzb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20220101__20220930_zrBAO77GNGp5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20210101__20210930_zeDOoOCJbntb">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="7" style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Three
    Months Ended</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="7" style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nine
    Months Ended</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">September 30,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">September 30,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--Revenues_maGPzB2P_z2qrMGFrQCpa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 40%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,936,634</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,516,739</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">65,055,661</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">46,842,717</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--CostOfRevenue_msGPzB2P_zn09dhMdwLT8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,621,674</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,675,687</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">62,410,367</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">45,469,730</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--GrossProfit_iT_mtGPzB2P_maOILzncE_zZsEVIe6dXb2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,314,960</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">841,052</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,645,294</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,372,987</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--OperatingExpensesAbstract_iB_zWUdZC4IPB5k" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--GeneralAndAdministrativeExpense_i01_maOEzwfu_zOW6xW9BXS1k" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,256,147</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">957,195</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,390,097</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,664,473</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--OperatingExpenses_i01T_mtOEzwfu_msOILzncE_zl5Z7CnwoEif" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Total operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,256,147</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">957,195</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,390,097</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,664,473</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--OperatingIncomeLoss_iT_mtOILzncE_maILFCOz7qY_zys6xUDYjiJl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">58,813</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">116,143</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">744,803</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,291,486</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--NonoperatingIncomeExpenseAbstract_iB_zNlNDkq62k73" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Other income (expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OtherNonoperatingIncome_i01_maNIEz122_zOCw5d7J48M6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Other income</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherNonoperatingIncome" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,219</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherNonoperatingIncome" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,252</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherNonoperatingIncome" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">38,591</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherNonoperatingIncome" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">40,431</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OtherNonoperatingIncomeExpense_i01_maNIEz122_zNPseXKoYKD5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Other expenses</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">71,027</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">475</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">54,247</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">421</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40C_ecustom--InterestExpense2_i01N_di_msNIEz122_z8uGnVtYbqvc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Interest expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:InterestExpense2" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,693</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:InterestExpense2" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,802</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:InterestExpense2" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,417</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:InterestExpense2" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">648,889</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_406_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1_i01_maNIEz122_zardENzYrzH" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Change in fair value of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0226">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0227">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0228">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">317,080</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--GainsLossesOnExtinguishmentOfDebt_i01_maNIEz122_zwKVDDFQvFAd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Loss on settlement of debt</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0231">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0232">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0233">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:GainsLossesOnExtinguishmentOfDebt" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">528,794</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_i01T_mtNIEz122_maILFCOz7qY_zM9WzmuZ1SUk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Total other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">31,501</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,925</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">38,073</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">820,593</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOz7qY_maPLzdMC_zYBg8OfhTl0a" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -1pt; text-align: left; padding-left: 2pt">Net income (loss) before provision for income taxes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">27,312</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">111,218</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">782,876</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,112,079</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_403_eus-gaap--IncomeTaxExpenseBenefit_iN_di_msPLzdMC_zb2emLOy4Mhk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Income taxes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0246">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0247">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0248">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0249">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProfitLoss_mtPLzdMC_zeJgdzOaNIwe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Net income (loss)</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">27,312</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">111,218</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">782,876</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,112,079</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_400_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_zgZHUkuxX8uh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Net income attributable to noncontrolling interests</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">96,175</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">87,736</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">192,137</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,642</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--NetIncomeLoss_zFFaOPua3mFa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 1pt">Net loss attributed to stockholders of iQSTEL Inc.</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">68,863</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">198,954</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">975,013</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,128,721</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--ComprehensiveIncomeNetOfTaxAbstract_iB_zXDAFapyByab" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Comprehensive income (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--ProfitLoss_zC4t6rBBES84" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">27,312</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">111,218</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">782,876</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,112,079</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_409_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest_i01N_di_zhLD8ifzN4Ab" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Foreign currency adjustment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,096</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,406</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,503</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">54,398</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_i01_zPqV1oHPiAy2" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 1pt">Total comprehensive income (loss)</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,216</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">107,812</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">785,379</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,057,681</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40D_eus-gaap--ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_zE5farLpQ6v2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 1pt">Less: Comprehensive income attributable to noncontrolling interests</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">95,638</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">89,405</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">190,911</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,297</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--ComprehensiveIncomeNetOfTax_zFeF6I6OFyU7" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 1pt">Net comprehensive loss attributed to stockholders of iQSTEL Inc.</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">69,422</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">197,217</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">976,290</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,100,978</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--EarningsPerShareBasic_zwISE8Wu3vt7" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 1pt">Basic income (loss) per common share</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.00</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.00</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.01</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.02</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr id="xdx_40D_eus-gaap--EarningsPerShareDiluted_zKoJe2WC3ksl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 2pt">Diluted income (loss) per common share</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.00</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.00</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.01</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.02</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zjEEIs9NIlVd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 1pt">Weighted average
    number of common shares outstanding - Basic and diluted</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">151,750,426</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">141,697,141</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">150,057,315</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">133,173,421</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--WeightedAverageNumberDilutedSharesOutstandingAdjustment_z9WlB0FEEW8j" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 1pt">Weighted average number of common
    shares outstanding - Diluted</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">153,930,452</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">141,697,141</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">150,057,315</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">133,173,421</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;&#160;&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;<span style="background-color: white">The accompanying
notes are an integral part of these unaudited consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>


<!-- Field: Page; Sequence: 45 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white"><b>iQSTEL INC</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white"><b>Consolidated
Statements of Changes in Stockholders&#8217; Equity (Deficit)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white"><b>For the three
and nine months ended September 30, 2022 and 2021</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white">&#160;<b>(Unaudited)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<table cellpadding="0" cellspacing="0" id="xdx_305_114_zZmWz5dxMaZg" summary="xdx: Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Deficit) (Unaudited)" style="margin-left: auto; border-collapse: collapse; width: 100%; margin-right: auto">
    <tr>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td id="xdx_4B4_us-gaap--StatementEquityComponentsAxis_us-gaap--PreferredStockMember_us-gaap--StatementClassOfStockAxis_us-gaap--SeriesAPreferredStockMember_z9RvPAc7dXyc"><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td id="xdx_4B5_us-gaap--StatementEquityComponentsAxis_us-gaap--PreferredStockMember_us-gaap--StatementClassOfStockAxis_us-gaap--SeriesBPreferredStockMember_zpdfKxmD8Qg5"><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td id="xdx_4B9_us-gaap--StatementEquityComponentsAxis_us-gaap--CommonStockMember_zp1LaKgRkyPj"><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td id="xdx_4B2_us-gaap--StatementEquityComponentsAxis_us-gaap--AdditionalPaidInCapitalMember_zMc3hVXBcEtg"><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td id="xdx_4BD_us-gaap--StatementEquityComponentsAxis_us-gaap--RetainedEarningsMember_zUAUrqsYzz55"><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td id="xdx_4BB_us-gaap--StatementEquityComponentsAxis_us-gaap--ComprehensiveIncomeMember_zqwjkkLrYg2c"><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td id="xdx_4B1_zURm5TfMUBM5"><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td id="xdx_4B4_us-gaap--StatementEquityComponentsAxis_us-gaap--NoncontrollingInterestMember_zUewtN1Rn3b1"><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td><span style="font-size: 9pt">&#160;</span></td>
       <td id="xdx_4B5_us-gaap--StatementEquityComponentsAxis_us-gaap--AociIncludingPortionAttributableToNoncontrollingInterestMember_zgSb1YLbFrNh"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt; padding-left: 1pt"><span style="font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-left: -4pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 9pt">&#160;</span></td><td colspan="5" style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Series
                                            A Preferred Stock</b></span></td><td style="padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td colspan="5" style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Series
                                            B Preferred Stock</b></span></td><td style="padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td colspan="5" style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Common
                                            Stock</b></span></td><td style="padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: center; padding-bottom: 1pt; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-left: -4pt; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Shares
                                            </b></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Amount
                                            </b></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Shares
                                            </b></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Amount
                                            </b></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Shares
                                            </b></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Amount
                                            </b></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Additional
                                            Paid in Capital </b></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Accumulated
                                            Deficit </b></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Accumulated
                                            Comprehensive Loss </b></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Total
                                            </b></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Non
                                            Controlling Interest </b></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Total
                                            Stockholders&#8217; Equity</b></span></td></tr>
  <tr id="xdx_437_c20220101__20220331_eus-gaap--StockholdersEquity_iS_zAFcKKh55VX5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 7pt Times New Roman, Times, Serif; width: 17%; text-indent: 0pt; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Balance
    - December 31, 2021</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-left: -4pt; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98D_eus-gaap--SharesIssued_iS_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zsopsP9gc3G7" style="font: bold 7pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_eus-gaap--SharesIssued_iS_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z0phjzMfSh2b" style="font: bold 7pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_980_eus-gaap--SharesIssued_iS_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zT9PwAfwmCLi" style="font: bold 7pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">147,477,358</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">147,477</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,842,982</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">18,536,921</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">36,658</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,416,911</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">996,013</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,420,898</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-left: -4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--StockIssuedDuringPeriodValueNewIssues_zKgnJaaXcX2l" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 7pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for cash</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-left: -4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zkXK8NraDonh" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0338">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0329">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zCbM3RORCKie" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0339">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0330">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpUOBla39MAh" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2022-01-012022-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,000,000</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2022-01-012022-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,000</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2022-01-012022-03-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">998,000</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0333">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0334">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2022-01-012022-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000,000</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0336">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2022-01-012022-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000,000</ix:nonFraction></span></td></tr>
  <tr id="xdx_400_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_zDEu5FERm7Y5" style="vertical-align: bottom; background-color: White">
    <td style="font: 7pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for compensation</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-left: -4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zwM9qphXjO4f" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0351">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0342">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zPaoC6tEEHo9" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0352">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0343">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z3pEj4wlRqL3" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2022-01-012022-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">60,000</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-01-012022-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-01-012022-03-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">41,079</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0346">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0347">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-01-012022-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">41,139</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0349">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-01-012022-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">41,139</ix:nonFraction></span></td></tr>
  <tr id="xdx_407_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_zVmWKURgHNp6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 7pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Foreign
    currency translation adjustments</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-left: -4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_980_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_ztF9wqEOAymf" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0364">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0355">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zGXy8yhfh2E1" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0365">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0356">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98C_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z6rEiqvBM1jg" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0366">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0357">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0358">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0359">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-01-012022-03-31_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">196</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-01-012022-03-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">196</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-01-012022-03-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">188</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-01-012022-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">384</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_406_eus-gaap--NetIncomeLoss_zMma3olYCVl2" style="vertical-align: bottom; background-color: White">
    <td style="font: 7pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Net
    income (loss)</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-left: -4pt; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_eus-gaap--NetIncomeLoss_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z7Z3X9aYHM2g" style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0377">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0368">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_eus-gaap--NetIncomeLoss_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zqyXGnz5pym4" style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0378">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0369">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_980_eus-gaap--NetIncomeLoss_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zGs4o5002mx1" style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0379">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0370">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0371">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-01-012022-03-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">554,970</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0373">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-01-012022-03-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">554,970</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-01-012022-03-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">30,239</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-01-012022-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">524,731</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_431_c20220401__20220630_eus-gaap--StockholdersEquity_iS_zHtSfRoXhUR6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 7pt Times New Roman, Times, Serif; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Balance
    - March 31, 2022</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-left: -4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--SharesIssued_iS_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z3oJSt3Rn5nd" style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_989_eus-gaap--SharesIssued_iS_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zgY8IzIz25O4" style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98C_eus-gaap--SharesIssued_iS_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z2YV1oMna3Q5" style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2022-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">149,537,358</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">149,537</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-03-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,882,061</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-03-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">19,091,891</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-03-31_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">36,854</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,902,884</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-03-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">965,962</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,936,922</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-left: -4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_zrrKIwLbsXAe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 7pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for compensation</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-left: -4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zgIDEdJGlPGk" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0403">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0394">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_982_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zj3NNkxyuSsa" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0404">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0395">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zDLAQXGSAWH3" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">60,000</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">30,430</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0398">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0399">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">30,490</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0401">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-04-012022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">30,490</ix:nonFraction></span></td></tr>
  <tr id="xdx_40D_ecustom--StockIssuedDuringPeriodValueAcquisitionsToBeIssued_zuVwaPyMWUv8" style="vertical-align: bottom; background-color: White">
    <td style="font: 7pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued and to be issued for acquisition of subsidiaries</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-left: -4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_988_ecustom--StockIssuedDuringPeriodSharesAcquisitionsToBeIssued_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z3KfNj7vMt68" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0416">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0407">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_989_ecustom--StockIssuedDuringPeriodSharesAcquisitionsToBeIssued_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zBNY460SLUmg" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0417">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0408">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98F_ecustom--StockIssuedDuringPeriodSharesAcquisitionsToBeIssued_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zMLOUYndiBt9" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:StockIssuedDuringPeriodSharesAcquisitionsToBeIssued" contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,461,653</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued" contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,462</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued" contextRef="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,548,538</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0411">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0412">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,550,000</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued" contextRef="From2022-04-012022-06-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">33,056</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued" contextRef="From2022-04-012022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,516,944</ix:nonFraction></span></td></tr>
  <tr id="xdx_401_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_znQK84PO6EE8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 7pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for asset acquisition</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-left: -4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zYwRPCfRUcV4" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0429">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0420">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_982_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z4C4g4ZARqj3" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0430">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0421">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zXXeuWBuyYD5" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">500,000</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">500</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">324,500</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0424">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0425">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">325,000</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0427">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-04-012022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">325,000</ix:nonFraction></span></td></tr>
  <tr id="xdx_40C_ecustom--CommonStockPayableValue_zfMdpMI0vLPj" style="vertical-align: bottom; background-color: White">
    <td style="font: 7pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock payable</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-left: -4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98D_ecustom--CommonStockPayableShares_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z2psdc3Yk6ed" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0442">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0433">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_988_ecustom--CommonStockPayableShares_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zyBE15gm6qVl" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0443">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0434">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_ecustom--CommonStockPayableShares_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zO3l9JvPLJ0c" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0444">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0435">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">18,900</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0437">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0438">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">18,900</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0440">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2022-04-012022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">18,900</ix:nonFraction></span></td></tr>
  <tr id="xdx_40B_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_zC5BJG7Pyuia" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 7pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Warrant
    granted</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-left: -4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_980_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zOvoDbKDtmhi" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0455">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0446">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z9y0eVAs9DVl" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0456">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0447">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zalGYS5gVmT9" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0457">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0448">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">500,000</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0450">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0451">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">500,000</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0453">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2022-04-012022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">500,000</ix:nonFraction></span></td></tr>
  <tr id="xdx_400_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_zGs8CQTLZfGe" style="vertical-align: bottom; background-color: White">
    <td style="font: 7pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Foreign
    currency translation adjustments</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-left: -4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98D_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zvAHxLql2cmd" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0468">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0459">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98F_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zdMeCWznRew3" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0469">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0460">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_986_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zxIxQrbknLCc" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0470">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0461">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0462">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0463">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-04-012022-06-30_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">522</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">522</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-04-012022-06-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">501</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-04-012022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,023</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40D_eus-gaap--NetIncomeLoss_zrcAEaC2dlCk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 7pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Net
    income (loss)</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-left: -4pt; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--NetIncomeLoss_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zzP4CaXdcfxb" style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0481">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0472">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_985_eus-gaap--NetIncomeLoss_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zQAsr25j35Qc" style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0482">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0473">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_983_eus-gaap--NetIncomeLoss_c20220401__20220630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zCmaLYesgK82" style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0483">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0474">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0475">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">351,180</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0477">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">351,180</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-04-012022-06-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">65,723</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-04-012022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">285,457</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_434_c20220701__20220930_eus-gaap--StockholdersEquity_iS_zNHrI5kV6YD1" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 7pt Times New Roman, Times, Serif; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Balance
    - June 30, 2022</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-left: -4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--SharesIssued_iS_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zGV0ZfOkqsX5" style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98D_eus-gaap--SharesIssued_iS_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z0aJvjwvCnve" style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98D_eus-gaap--SharesIssued_iS_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zQFPNQVIkaQb" style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2022-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">151,559,011</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">151,559</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,304,429</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-06-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">19,443,071</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-06-30_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">37,376</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,975,572</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-06-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">933,796</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,041,776</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-left: -4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_zTOt7R0peVt8" style="vertical-align: bottom; background-color: White">
    <td style="font: 7pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for compensation</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-left: -4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z6Stp828guY4" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0507">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0498">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zPksQzvBVcQ3" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0508">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0499">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z6S3Z8KX2mAk" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">60,000</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-07-012022-09-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,440</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0502">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0503">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,500</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0505">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-07-012022-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,500</ix:nonFraction></span></td></tr>
  <tr id="xdx_401_ecustom--CommonStockIssuedForSettlementOfDebtValue1_zxpynpf1Jzv5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 7pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for settlement of debt</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-left: -4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_985_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zVoX4UtweEga" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0520">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0511">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98E_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z8SYEgRi969i" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0521">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0512">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98D_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zWft2FGdBdsk" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">161,367</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">161</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2022-07-012022-09-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">80,513</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0515">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0516">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">80,674</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0518">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2022-07-012022-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">80,674</ix:nonFraction></span></td></tr>
  <tr id="xdx_40D_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_z4aKDX0mQumi" style="vertical-align: bottom; background-color: White">
    <td style="font: 7pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for asset acquisition</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-left: -4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z2MNud5fIvok" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0533">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0524">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zuqhqKicbw23" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0534">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0525">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zDFF3LKz0Evg" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">50,000</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">50</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-07-012022-09-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,450</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0528">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0529">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,500</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0531">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-07-012022-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,500</ix:nonFraction></span></td></tr>
  <tr id="xdx_40E_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_zfaVa5yKkDK4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 7pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Foreign
    currency translation adjustments</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-left: -4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98E_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zp9cErHxeIMf" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0546">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0537">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_986_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z1ZYUWR7wuVb" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0547">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0538">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_980_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zP1grZeJgNvd" style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0548">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0539">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0540">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0541">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-07-012022-09-30_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">559</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">559</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-07-012022-09-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">537</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 7pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2022-07-012022-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,096</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40A_eus-gaap--NetIncomeLoss_zXqJ4zKzF1Vj" style="vertical-align: bottom; background-color: White">
    <td style="font: 7pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Net
    income (loss)</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-left: -4pt; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_984_eus-gaap--NetIncomeLoss_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z3HpNR46P4C7" style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0559">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0550">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_989_eus-gaap--NetIncomeLoss_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zWurnLaA9tLi" style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0560">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0551">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_984_eus-gaap--NetIncomeLoss_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zSIHv6h9lTyb" style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0561">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0552">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0553">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-07-012022-09-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">68,863</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0555">&#8212;</span>&#160;&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">68,863</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-07-012022-09-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">96,175</ix:nonFraction></span></td><td style="font: 7pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-07-012022-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">27,312</ix:nonFraction></span></td></tr>
  <tr id="xdx_435_c20220701__20220930_eus-gaap--StockholdersEquity_iE_zLULYYPSOep6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Balance
    - September 30, 2022</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-left: -4pt; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_988_eus-gaap--SharesIssued_iE_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zVNF1Wdwebbd" style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98D_eus-gaap--SharesIssued_iE_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zGKi7qyInrve" style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_984_eus-gaap--SharesIssued_iE_c20220701__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zcWVG3MRD4Fl" style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2022-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">151,830,378</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">151,830</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-09-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,437,832</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-09-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">19,511,934</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-09-30_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">37,935</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,039,824</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-09-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">838,158</ix:nonFraction></span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 7pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: bold 7pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,201,666</ix:nonFraction></span></td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;&#160;</span></p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"></span></p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 100%; margin-right: auto">
    <tr>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td colspan="5" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Series
                                            A Preferred Stock</b></span></td><td style="padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td colspan="5" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Series
                                            B Preferred Stock</b></span></td><td style="padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td colspan="5" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Common
                                            Stock</b></span></td><td style="padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Shares
                                            </b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Amount
                                            </b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Shares
                                            </b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Amount
                                            </b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Shares
                                            </b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Amount
                                            </b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: center"><p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Additional</b></span></p> <p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Paid
                                            in</b></span></p> <p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Capital
                                            </b></span></p></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: center"><p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Accumulated</b></span></p> <p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Deficit
                                            </b></span></p></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: center"><p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Accumulated</b></span></p> <p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Comprehensive</b></span></p> <p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Loss
                                            </b></span></p></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Total
                                            </b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: center"><p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Non</b></span></p> <p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Controlling</b></span></p> <p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Interest
                                            </b></span></p></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: center"><p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;Total</b></span></p> <p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Stockholders'</b></span></p> <p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Deficit
                                            </b></span></p></td></tr>
  <tr id="xdx_43C_c20210101__20210331_eus-gaap--StockholdersEquity_iS_zA7QcH4WIala" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 9pt Times New Roman, Times, Serif; width: 17%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Balance
    - December 31, 2020</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td id="xdx_98E_eus-gaap--SharesIssued_iS_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zVWmoQH9lFf7" style="font: bold 9pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td id="xdx_982_eus-gaap--SharesIssued_iS_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zBwwFiavz33j" style="font: bold 9pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><span style="-sec-ix-hidden: xdx2ixbrl0586">&#8212;</span>&#160;&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><span style="-sec-ix-hidden: xdx2ixbrl0577">&#8212;</span>&#160;&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td id="xdx_989_eus-gaap--SharesIssued_iS_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_znuupsllt3i2" style="font: bold 9pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">118,133,432</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">118,133</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,267,261</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">14,699,148</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>)</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">74,831</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>)</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,388,575</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>)</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,006,461</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>)</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,395,036</ix:nonFraction>)</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_z1mdUvwhxZ2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Preferred
    stock issued for conversion of common stock</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zUH1wjXWpmI8" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0598">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0589">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zSMSP3oxguHj" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zD2jbgPdwpI2" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="Shares">21,000,000</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">21,000</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,979</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0593">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0594">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0595">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0596">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0597">&#8212;</span>&#160;&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--StockIssuedDuringPeriodValueNewIssues_zqD4pCEa2uhc" style="vertical-align: bottom; background-color: White">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for cash</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zgtMV03WqjO5" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0611">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0602">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zo4BGaiZmru6" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0612">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0603">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ze9UCEjo8qwi" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">35,862,500</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">35,863</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,550,387</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0606">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0607">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,586,250</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0609">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,586,250</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for service</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zTndQvmrU8b5" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0614">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#8212;&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zeVUYDG5cyH5" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0615">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#8212;&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zkYoJwoIgNog" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">195,000</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">195</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">284,505</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#8212;&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#8212;&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">284,700</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#8212;&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">284,700</span></td></tr>
  <tr id="xdx_40F_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_zoQO6kg1iSpf" style="vertical-align: bottom; background-color: White">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for compensation</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zYIojtV0AZm" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0627">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0618">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zjBsCqx1swwl" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0628">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0619">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98D_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zrg6FkbUTacg" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">600,000</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">600</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">563,400</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0622">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0623">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">564,000</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0625">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">564,000</ix:nonFraction></span></td></tr>
  <tr id="xdx_403_ecustom--CommonStockIssuedForForbearanceOfDebtValue_z0wm7I0Eqrpb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for forbearance of debt</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_988_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zCMEXuwOaUe3" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0640">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0631">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_980_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zpvU9OZ23Gqd" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0641">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0632">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zWKil74T2mZ2" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">250,000</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">250</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">49,675</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0635">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0636">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">49,925</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0638">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">49,925</ix:nonFraction></span></td></tr>
  <tr id="xdx_406_ecustom--CommonStockIssuedForConversionOfDebtValue_zSSCrTRQCeA8" style="vertical-align: bottom; background-color: White">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for conversion of debt</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98D_ecustom--CommonStockIssuedForVOnversionOfDebtShares_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zk3FaIrq3c2k" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0653">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0644">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98B_ecustom--CommonStockIssuedForVOnversionOfDebtShares_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zo8fLOS2vQne" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0654">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0645">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_980_ecustom--CommonStockIssuedForVOnversionOfDebtShares_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_znMqrydaJqOe" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForVOnversionOfDebtShares" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,080,632</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,081</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">416,214</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0648">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0649">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">422,295</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0651">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">422,295</ix:nonFraction></span></td></tr>
  <tr id="xdx_40B_ecustom--CancellationOfCommonStockValue_zkWtaZwc1Kd5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Cancellation
    of common stock</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_988_ecustom--CancellationOfCommonStockShares_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zPawG8iWU3tc" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0666">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0657">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_983_ecustom--CancellationOfCommonStockShares_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zl01u82SBw8c" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0667">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0658">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98D_ecustom--CancellationOfCommonStockShares_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPYhN6s2Jggi" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="IQST:CancellationOfCommonStockShares" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="Shares">1,294,600</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,295</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">88,809</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0661">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0662">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-03-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">90,104</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0664">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">90,104</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_404_ecustom--ResolutionOfDerivativeLiabilitiesValue_zybo6M8J8bn" style="vertical-align: bottom; background-color: White">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Resolution
    of derivative liabilities</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_983_ecustom--ResolutionOfDerivativeLiabilitiesValue_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z4K1SIU3S974" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0679">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0670">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98A_ecustom--ResolutionOfDerivativeLiabilitiesValue_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zBfprGEk8wsa" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0680">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0671">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98E_ecustom--ResolutionOfDerivativeLiabilitiesValue_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z2k5KLk4sWlj" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0681">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0672">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">708,611</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0674">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0675">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">708,611</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0677">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">708,611</ix:nonFraction></span></td></tr>
  <tr id="xdx_402_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_zYFfuGQ2uDm7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Foreign
    currency translation adjustments</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98D_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zlGLxBBi98Uj" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0692">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0683">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98C_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z7lPAkP5VET5" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0693">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0684">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98E_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zi5X4CnDMDYc" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0694">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0685">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0686">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0687">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">54,905</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">54,905</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">52,751</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">107,656</ix:nonFraction></span></td></tr>
  <tr id="xdx_407_eus-gaap--NetIncomeLoss_zicK1XP1PeMf" style="vertical-align: bottom; background-color: White">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Net
    income (loss)</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98D_eus-gaap--NetIncomeLoss_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zrd1v9wMyB47" style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0705">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0696">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98F_eus-gaap--NetIncomeLoss_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zVlrmzWqVEph" style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0706">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0697">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_984_eus-gaap--NetIncomeLoss_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z44knf0iiAd7" style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0707">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0698">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0699">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,942,391</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0701">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-03-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,942,391</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">63,902</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,878,489</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_431_c20210401__20210630_eus-gaap--StockholdersEquity_iS_zJxe6sfQF4Pb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Balance
    - March 31, 2021</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td id="xdx_981_eus-gaap--SharesIssued_iS_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z7urU9paWlj1" style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td id="xdx_987_eus-gaap--SharesIssued_iS_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zAAPjAhr8kz9" style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td id="xdx_98A_eus-gaap--SharesIssued_iS_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ziJZ8C3w4vE1" style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">138,826,964</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">138,827</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">18,772,223</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">16,641,539</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>)</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">19,926</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>)</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,249,616</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">889,808</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>)</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,359,808</ix:nonFraction></b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_zvFtGDS2YY82" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for compensation</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zqb0NqHwqo7g" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0731">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0722">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zAZkBdiGKdsb" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0732">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0723">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z3CWE5ICDD2d" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">600,000</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">600</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">411,600</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0726">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0727">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">412,200</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0729">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-04-012021-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">412,200</ix:nonFraction></span></td></tr>
  <tr id="xdx_408_ecustom--CommonStockIssuedForSettlementOfDebtValue1_zPYLOD7fHd58" style="vertical-align: bottom; background-color: White">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for settlement of debt</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98C_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z6RNl9036hwc" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0744">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0735">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zZSBjf4LOILd" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0745">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0736">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98F_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zbSh2z7KbL3" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,230,394</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,230</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,054,300</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0739">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0740">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,056,530</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0742">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-04-012021-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,056,530</ix:nonFraction></span></td></tr>
  <tr id="xdx_405_eus-gaap--DebtInstrumentDecreaseForgiveness_zBi7yTIuvor8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Debt
    forgiveness</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98A_eus-gaap--DebtInstrumentDecreaseForgiveness_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zXPgfxMk66A9" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0757">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0748">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--DebtInstrumentDecreaseForgiveness_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zs2j29bKkbd1" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0758">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0749">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_985_eus-gaap--DebtInstrumentDecreaseForgiveness_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zHQuN03qGFJg" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0759">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0750">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:DebtInstrumentDecreaseForgiveness" contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">807,103</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0752">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0753">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:DebtInstrumentDecreaseForgiveness" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">807,103</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0755">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:DebtInstrumentDecreaseForgiveness" contextRef="From2021-04-012021-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">807,103</ix:nonFraction></span></td></tr>
  <tr id="xdx_408_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_zY8dgJoNxH2c" style="vertical-align: bottom; background-color: White">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Foreign
    currency translation adjustments</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_986_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zsN9SFyfVBxb" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0770">&#8212;</span>&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0761">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98E_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zrCdX6O6ldMf" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0771">&#8212;</span>&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0762">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98C_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zoVgLjH5ooG6" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0772">&#8212;</span>&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0763">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0764">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0765">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-04-012021-06-30_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">28,899</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">28,899</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-04-012021-06-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">27,765</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-04-012021-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">56,664</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40A_eus-gaap--NetIncomeLoss_zJelNE81nYR1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Net
    loss</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98A_eus-gaap--NetIncomeLoss_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zPJnM5C2fFif" style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0783">&#8212;</span>&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0774">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_988_eus-gaap--NetIncomeLoss_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zC02QxZ8TdH3" style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0784">&#8212;</span>&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0775">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_980_eus-gaap--NetIncomeLoss_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z6mLm5Hvh8S1" style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0785">&#8212;</span>&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0776">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0777">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">987,376</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0779">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">987,376</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-04-012021-06-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">134,996</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-04-012021-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,122,372</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_43C_c20210701__20210930_eus-gaap--StockholdersEquity_iS_za0KfAfP5Que" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Balance
    - June 30, 2021</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td id="xdx_985_eus-gaap--SharesIssued_iS_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zHNz5VEawyR4" style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td id="xdx_98E_eus-gaap--SharesIssued_iS_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zJeEvkZCFXYb" style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td id="xdx_980_eus-gaap--SharesIssued_iS_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zqQgYd3x0K8h" style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">141,657,358</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">141,657</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,045,226</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">17,628,915</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>)</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">48,825</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>)</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,509,174</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,052,569</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>)</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,456,605</ix:nonFraction></b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_zT52dcuoPMa3" style="vertical-align: bottom; background-color: White">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for compensation</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98D_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zdwB9Y2rTVDk" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0809">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0800">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zFY9btpCGSg9" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0810">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0801">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_982_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z23mZZHlzFyj" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2021-07-012021-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">60,000</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-07-012021-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-07-012021-09-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,478</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0804">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0805">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,538</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0807">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-07-012021-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,538</ix:nonFraction></span></td></tr>
  <tr id="xdx_40B_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_zLo9A3VcjW2c" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Foreign
    currency translation adjustments</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zUmiHAuWQDUh" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0822">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0813">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98A_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zclQG8Mfiajc" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0823">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0814">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_986_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zB5wf3rua3Dg" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0824">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0815">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0816">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0817">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-07-012021-09-30_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,737</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,737</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-07-012021-09-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,669</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-07-012021-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,406</ix:nonFraction></span></td></tr>
  <tr id="xdx_40B_eus-gaap--NetIncomeLoss_zJN4S5LiyB92" style="vertical-align: bottom; background-color: White">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Net
    income (loss)</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_984_eus-gaap--NetIncomeLoss_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_za2GoFqqxSTj" style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0835">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0826">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_982_eus-gaap--NetIncomeLoss_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zR3Wn9eKPSyc" style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0836">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0827">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--NetIncomeLoss_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zXsWkEq1YRxa" style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0837">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0828">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0829">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-07-012021-09-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">198,954</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0831">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">198,954</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-07-012021-09-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">87,736</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-07-012021-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">111,218</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_43B_c20210701__20210930_eus-gaap--StockholdersEquity_iE_zKXClLKY9v25" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>Balance
    - September 30, 2021</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td id="xdx_988_eus-gaap--SharesIssued_iE_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zCoMfDYVZI4g" style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td id="xdx_98E_eus-gaap--SharesIssued_iE_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zaLgdk9apgFl" style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td id="xdx_985_eus-gaap--SharesIssued_iE_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zWHFCsUmL6Pl" style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">141,717,358</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">141,717</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-09-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,079,704</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-09-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">17,827,869</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>)</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-09-30_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">47,088</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>)</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,346,495</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-09-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">963,164</ix:nonFraction></b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>)</b></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b>$</b></span></td><td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,383,331</ix:nonFraction></b></span></td></tr>
  </table>
<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><br /></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white">The accompanying
notes are an integral part of these unaudited consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<!-- Field: Page; Sequence: 46 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white"><b>iQSTEL INC</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white"><b>Consolidated
Statements of Cash Flows</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white">&#160;<b>(Unaudited)</b></span>&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<table cellpadding="0" cellspacing="0" id="xdx_301_112_za4urVLAoTya" summary="xdx: Statement - Consolidated Statements of Cash Flows (Unaudited)" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20220101__20220930_zURjEncnaUdc">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20210101__20210930_zPkjkDlpa5Yb">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Nine Months Ended</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">September 30,</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_z6zcpeKSd9x1" style="vertical-align: bottom">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7pt; padding-left: 5.4pt">&#160;CASH FLOWS FROM OPERATING ACTIVITIES:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--ProfitLoss_i01_msNCPBUzIkV_z4Qqf9SPyepl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; text-indent: 10pt; padding-left: 10pt">Net loss</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">782,876</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,112,079</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_i01B_z5QqcbbfKsSc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Adjustments to reconcile net loss to net cash used in operating activities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--ShareBasedCompensation_i01_maNCPBUzIkV_zokqXsoBjH4g" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Stock-based compensation</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">111,029</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,205,334</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_i01_msNCPBUzIkV_zR6CItXMP53g" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Bad debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,299</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0865">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--FinancingReceivableAccruedInterestWriteoff_i01_maNCPBUzIkV_z6kQawOnFfIa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Write-off of due from related party</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0867">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:FinancingReceivableAccruedInterestWriteoff" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,648</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--DepreciationDepletionAndAmortization_i01_maNCPBUzIkV_zpExTsLWbNq1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">91,221</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">66,924</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--AdjustmentForAmortization_i01_maNCPBUzIkV_zNBe51njlF4i" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Amortization of debt discount</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AdjustmentForAmortization" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,407</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AdjustmentForAmortization" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">435,956</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--IncreaseDecreaseInDerivativeLiabilities_i01_maNCPBUzIkV_z5cPLm1dNKd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Change in fair value of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0876">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInDerivativeLiabilities" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">317,080</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40D_eus-gaap--GainsLossesOnExtinguishmentOfDebt_i01N_di_msNCPBUzIkV_zoX3NeQNNaeb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Loss on settlement of debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0879">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GainsLossesOnExtinguishmentOfDebt" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">528,794</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_ecustom--PrepaymentAndDefaultPenalty_i01_maNCPBUzIkV_zuocQjdQwlhj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Prepayment and default penalty</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0882">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PrepaymentAndDefaultPenalty" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">122,020</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--IncreaseDecreaseInOperatingCapitalAbstract_i01B_zcvJKMb7mTcd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Changes in operating assets and liabilities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--IncreaseDecreaseInAccountsReceivable_i02N_di_msNCPBUzIkV_zm156fqSNJ5c" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Accounts receivable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsReceivable" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">832,263</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsReceivable" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">943,615</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_407_eus-gaap--IncreaseDecreaseInInventories_i02_msNCPBUzIkV_zz3WyzrUCIyj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 10pt">Inventory</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInInventories" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">26,124</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0892">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_i02N_di_msNCPBUzIkV_zdPtw49Vankl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Prepaid and other current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,714</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">108,338</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40A_eus-gaap--IncreaseDecreaseInDueFromRelatedPartiesCurrent_i02_msNCPBUzIkV_zfFQeT63RU0h" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Due from related parties</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInDueFromRelatedPartiesCurrent" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,143</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0898">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--IncreaseDecreaseInAccountsPayableTrade_i02_maNCPBUzIkV_zMk1in9CspO4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Accounts payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsPayableTrade" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">97,373</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsPayableTrade" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">239,857</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_407_eus-gaap--IncreaseDecreaseInOtherAccruedLiabilities_i02_maNCPBUzIkV_zrtu7mbAqcBc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 10pt; padding-left: 10pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherAccruedLiabilities" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">50,636</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherAccruedLiabilities" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">131,752</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_mtNCPBUzIkV_maCCERCzCwq_zW8SPQsZZxT7" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Net cash used in operating activities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,488,901</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,486,045</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_z2SatauTMsJh" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7pt; padding-left: 5.4pt">&#160;CASH FLOWS FROM INVESTING ACTIVITIES:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--BusinessCombinationAcquisitionRelatedCosts_i01_maNCPBUzawy_zCzpYGzy1Zci" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Acquisition of subsidiaries, net of cash acquired</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:BusinessCombinationAcquisitionRelatedCosts" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,814,132</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:BusinessCombinationAcquisitionRelatedCosts" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">60,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40E_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_i01N_di_msNCPBUzawy_zuSaBqtWw80h" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Purchase of property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">86,491</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">74,799</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--PaymentsToAcquireProductiveAssets_i01_msNCPBUzawy_zHPwXbtUDtr6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Purchase of intangible assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0918">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquireProductiveAssets" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">27,824</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--PaymentsForAdvanceToAffiliate_i01N_di_msNCPBUzawy_zr7T3thdZ7x3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Payment of loan receivable - related parties</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsForAdvanceToAffiliate" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsForAdvanceToAffiliate" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">215,674</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40C_eus-gaap--ProceedsFromRelatedPartyDebt_i01_maNCPBUzawy_z4VlP7V1sfD5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Collection of amounts due from related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromRelatedPartyDebt" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">400</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromRelatedPartyDebt" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">226</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_mtNCPBUzawy_maCCERCzCwq_zYoFNEMizGL" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Net cash used in investing activities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,901,223</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">378,071</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zYoUKnHUyrhi" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7pt; padding-left: 5.4pt">&#160;CASH FLOWS FROM FINANCING ACTIVITIES:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--ProceedsFromOtherDebt_i01_maNCPBUzdQM_zhRy3ODIwHaf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Proceeds from loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0933">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromOtherDebt" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">400,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--RepaymentsOfOtherDebt_i01N_di_msNCPBUzdQM_zd52MThVl2V4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Repayments of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfOtherDebt" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">232,018</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfOtherDebt" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">331,150</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_402_eus-gaap--RepaymentsOfRelatedPartyDebt_i01N_di_msNCPBUzdQM_zVbCtjcdvKx4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Repayment of loans payable - related parties</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0939">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">90,787</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_408_eus-gaap--ProceedsFromIssuanceOfCommonStock_i01_maNCPBUzdQM_zfRFbXc6Maai" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Proceeds from common stock issued</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,100,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,586,250</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_ecustom--ProceedsFromIssuanceOfCommonStockPurchaseOptions_i01_maNCPBUzdQM_zBZKQ1BnBjKk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Proceed from issuance of common stock purchase option</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ProceedsFromIssuanceOfCommonStockPurchaseOptions" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">500,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0946">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--RepaymentsOfConvertibleDebt_i01N_di_msNCPBUzdQM_z2yYqb7hFV45" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Repayment of convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0948">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfConvertibleDebt" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">250,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40B_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_mtNCPBUzdQM_maCCERCzCwq_zfr4c5OjjzB1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Net cash provided by financing activities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,367,982</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,314,313</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_maCCERCzCwq_zHyPlvGJIrL6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7pt; padding-left: 5.4pt">&#160;Effect of exchange rate changes on cash</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">17,690</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">12,709</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_mtCCERCzCwq_zqX0K3C18Saj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7pt; padding-left: 5.4pt">&#160;Net change in cash</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,039,832</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">437,488</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iS_z0U6n1vcOrJ8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-indent: -7pt; padding-left: 5.4pt">&#160;Cash, beginning of period</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,334,813</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">753,316</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iE_zuNIxVRV8oy8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-indent: -7pt; padding-left: 5.4pt">&#160;Cash, end of period</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,294,981</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,190,804</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--SupplementalCashFlowInformationAbstract_iB_zZ3D7fQah1Eb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7pt; padding-left: 5.4pt">&#160;Supplemental cash flow information</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--InterestPaidNet_i01_z47YRhansNJ9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; text-indent: 10pt; padding-left: 10pt">Cash paid for interest</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,333</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">117,198</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--IncomeTaxesPaidNet_i01_zl7AbRjVsh4a" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; text-indent: 10pt; padding-left: 10pt">Cash paid for taxes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0972">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0973">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_iB_zTP8Ec2DtR6i" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7pt; padding-left: 5.4pt">&#160;Non-cash transactions:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_i01_zEjwNmNwbFJ3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock issued for asset acquisition</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">357,500</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0979">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--StockIssuedDuringPeriodValueAcquisitionsToBeIssued_i01_zzNmQfyWCkw3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock issued and to be issued for acquisition of subsidiaries</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,550,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0982">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--DebtConversionConvertedInstrumentAmount1_i01_zcFa19XW9ZH3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock issued for conversion of debt</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0984">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentAmount1" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">422,295</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount_i01_zgDcSO13yOgc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Resolution of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0987">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">708,611</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_ecustom--RelatedPartyDebtForgiveness_i01_zHp2ky91uo4f" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Related party debt forgiveness</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0990">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:RelatedPartyDebtForgiveness" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">807,103</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--CommonStockIssuedForSettlementOfDebtValue2_i01_z7C39en2TCNl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock issued for settlement of debt</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue2" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">80,674</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue2" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,056,530</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_ecustom--CommonStockIssuedForForbearanceOfDebtValue_i01_zHwX2npie7Zi" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock issued for forbearance of debt</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0996">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">49,925</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_ecustom--PreferredStockIssuedForConversionOfCommonStock_i01_z5oUB0hpyBmh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Preferred stock issued for conversion of common stock</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0999">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStock" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white">The accompanying
notes are an integral part of these unaudited consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<!-- Field: Page; Sequence: 47 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white"><b>iQSTEL INC</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white"><b>Notes to the&#160;Unaudited&#160;Consolidated
Financial Statements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="background-color: white"><b>September
30, 2022</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock"><p id="xdx_806_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_z7IuBrFixbGc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE 1 -ORGANIZATION
AND DESCRIPTION OF BUSINESS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Organization
and Operations</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">iQSTEL Inc.
(&#8220;iQSTEL&#8221;, &#8220;we&#8221;, &#8220;us&#8221;, or the &#8220;Company&#8221;) was incorporated under the laws of the State
of&#160;Nevada&#160;on&#160;<span id="xdx_901_edei--EntityIncorporationDateOfIncorporation_c20220101__20220930_z2oef0Be6BWk"><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" format="ixt:datemonthdayyearen" name="dei:EntityIncorporationDateOfIncorporation">June 24, 2011</ix:nonNumeric></span>&#160;under the name of B-Maven Inc. The Company changed its name to PureSnax International,
Inc. on September 18, 2015; and more recently it changed its name to iQSTEL Inc. on August 7, 2018.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
has been engaged in the business of telecommunication services as a wholesale carrier of voice, SMS and data for other telecom companies
around the World with more than 150 active interconnection agreements with mobile companies, fixed line companies and other wholesale
carriers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Acquisitions</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 13, 2022, we entered into a Company Acquisition
Agreement regarding the acquisition of&#160;<span id="xdx_90F_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20220501__20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_znVsRMe7YBN3"><ix:nonFraction name="us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1" contextRef="From2022-05-012022-05-13_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">51</ix:nonFraction>%</span>&#160;of the shares in&#160;<span style="background-color: white">Whisl telecom LLC (&#8220;Whisl&#8221;)</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 1, 2022, we entered into a Company Acquisition
Agreement regarding the acquisition of&#160;<span id="xdx_902_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zasIJd6GMWFj"><ix:nonFraction name="us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1" contextRef="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">51</ix:nonFraction>%</span>&#160;of the shares in&#160;<span style="background-color: white">Smartbiz Telecom LLC
(&#8220;Smartbiz&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Both acquisitions
are detailed in Note 4.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p id="xdx_802_eus-gaap--SignificantAccountingPoliciesTextBlock_zhzxDhdOSod1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE 2 -SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock"><p id="xdx_848_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_z5sohJEJeDyi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Basis
of Presentation</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The accompanying
unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United
States of America for interim financial statements and with the instructions to Form 10-Q and Regulation S-X of the United States Securities
and Exchange Commission (&#8220;SEC&#8221;). Accordingly, they do not contain all information and footnotes required by accounting principles
generally accepted in the United States of America (&#8220;GAAP&#8221;) for annual financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">In the opinion
of the Company&#8217;s management, the accompanying unaudited interim consolidated financial statements contain all the adjustments necessary
(consisting only of normal recurring accruals) to present the financial position of the Company as of September 30, 2022 and the results
of operations and cash flows for the periods presented. The results of operations for the nine months ended September 30, 2022 are not
necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited consolidated financial
statements should be read in conjunction with the financial statements and related notes thereto included in the Company&#8217;s Annual
Report on Form 10-K for the year ended December 31, 2021 filed with the SEC on April 15, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:ConsolidationPolicyTextBlock"><p id="xdx_845_eus-gaap--ConsolidationPolicyTextBlock_zoLGnfWk8S7e" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="background-color: white"><b><i>Consolidation
Policy</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The consolidated
financial statements of the Company include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#8220;Etelix&#8221;),
SwissLink Carrier AG (&#8220;Swisslink&#8221;), ITSBCHAIN, LLC (&#8220;ItsBchain&#8221;), QGLOBAL SMS, LLC (&#8220;QGlobal&#8221;), IoT
Labs, LLC (&#8220;IoT Labs&#8221;), Global Money One Inc (&#8220;Global Money One&#8221;), Whisl telecom LLC (&#8220;Whisl&#8221;) and
Smartbiz Telecom LLC (&#8220;Smartbiz&#8221;). All significant intercompany balances and transactions have been eliminated in consolidation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 48 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:UseOfEstimates"><p id="xdx_841_eus-gaap--UseOfEstimates_zzRaVneCS6Ta" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Use of
Estimates</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The preparation
of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements.
The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual
results could differ from these good faith estimates and judgments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:BusinessCombinationsPolicy"><p id="xdx_844_eus-gaap--BusinessCombinationsPolicy_zMg6NANpCQBd" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Business Combinations</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with ASC 805-10, &#8220;<i>Business
Combinations</i>&#8221;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#8217;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"><p id="xdx_84E_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zUpgLIgjKNfe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Foreign
Currency Translation and Re-measurement</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
translates its foreign operations to the U.S. dollar in accordance with ASC 830, &#8220;<i>Foreign Currency Matters</i>&#8221;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The functional
currency and reporting currency of the Company, Etelix, QGlobal, Itsbchain, IoT Labs, Global Money One, Whisl, and Smartbiz is the U.S.
dollar, while the functional currency of SwissLink is the Swiss Franc (&#8220;CHF&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">SwissLink translates
their records into the U.S. dollar as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets and liabilities at the
rate of exchange in effect at the balance sheet date</span></td></tr>
<tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equities at historical rate</span></td></tr>
<tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue and expense items at
the average rate of exchange prevailing during the period </span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Adjustments
arising from such translations are included in accumulated other comprehensive income (loss) in stockholders&#8217; equity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock"><p id="xdx_84D_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zprpD5s31Fkb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Accounts
Receivable and Allowance for Uncollectible Accounts</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Substantially
all of the Company&#8217;s accounts receivable balance is related to trade receivables. Trade accounts receivable are recorded at the
invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company&#8217;s best estimate of the amount of probable
credit losses in its existing accounts receivable. The Company reviews its allowance for doubtful accounts daily and past due balances
over 60 days and a specified amount are reviewed individually for collectability. Account balances are charged off after all means of
collection have been exhausted and the potential for recovery is considered remote. During the nine months ended September 30, 2022 and
2021, the Company recorded bad debt expense of $26,299 and $0 respectively.</span><span style="font-size: 8pt">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock"><p id="xdx_84F_eus-gaap--EarningsPerSharePolicyTextBlock_z66EGYjoJ2tk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Net Income
(Loss) Per Share of Common Stock</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
has adopted ASC 260,&#160;<i>&#8221;Earnings per Share&#8221;</i>&#160;which requires presentation of basic earnings per share on the
face of the statements of operations for all entities with complex capital structures and requires a reconciliation of the numerator and
denominator of the basic earnings per share computation. In the accompanying financial statements, basic loss per share is computed by
dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is
computed by dividing net income by the weighted average number of shares of common stock and potentially dilutive outstanding shares of
common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share
arrangements, stock options and warrants unless the result would be antidilutive. There were 4,800,000 warrants outstanding during the
nine months ended September 30, 2022, which were included in the calculation of the diluted earnings per share. There were no other potentially
dilutive shares of common stock outstanding for the nine months ended September 30, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 49 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:ConcentrationRiskDisclosureTextBlock"><p id="xdx_843_eus-gaap--ConcentrationRiskDisclosureTextBlock_zJF8b0keN8gh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Concentrations
of Credit Risk</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company&#8217;s
financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related
party payables. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times, its cash
and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the nine
months ended September 30, 2022, 10 customers represented&#160;<span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_c20220101__20220930__srt--MajorCustomersAxis__custom--TenCustomersMember_zY1Umhtuuuh7"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2022-01-012022-09-30_custom_TenCustomersMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">87</ix:nonFraction>%</span>&#160;of our revenues. During the nine months ended September 30, 2021,
6 customers represented&#160;<span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_c20210101__20210930__srt--MajorCustomersAxis__custom--SixCustomersMember_zjYPN184IyAe"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2021-01-012021-09-30_custom_SixCustomersMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">87</ix:nonFraction>%</span>&#160;of our revenues.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:RevenueRecognitionPolicyTextBlock"><p id="xdx_845_eus-gaap--RevenueRecognitionPolicyTextBlock_ziDmFt59NTC8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Revenue
Recognition</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
recognizes revenue from telecommunication services in accordance with ASC 606, &#8220;<i>Revenue from Contracts with Customers.&#8221;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
recognizes revenue related to monthly usage charges and other recurring charges during the period in which the telecommunication services
are rendered, provided that persuasive evidence of a sales arrangement existed, and collection is reasonably assured. Management considers
persuasive evidence of a sales arrangement to be a written interconnection agreement. The Company&#8217;s payment terms vary by clients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p id="xdx_840_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zg6b6nTRY0sl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Recent
Accounting Pronouncements</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Management has
considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company&#8217;s management
believes that these recent pronouncements will not have a material effect on the Company&#8217;s financial statements.</span></p>

</ix:nonNumeric><p id="xdx_85B_zdmAF2cC4oA6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:SubstantialDoubtAboutGoingConcernTextBlock"><p id="xdx_800_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zRFm9MIqrts9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE 3 -
GOING CONCERN</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company's consolidated financial statements have
been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and liquidation
of liabilities in the normal course of business. The Company has&#160;suffered recurring losses from operations and does not have an established
source of revenues sufficient to cover its operating costs. These conditions raise substantial doubt about the Company&#8217;s ability
to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome
of this uncertainty.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The ability of the Company to continue as a going
concern is dependent upon its ability to successfully accomplish its business plan and eventually attain profitable operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the next year, the Company's foreseeable cash
requirements will relate to continual development of the operations of its business, maintaining its good standing in the industry and
continuing its marketing efforts. The Company may experience a cash shortfall and be required to raise additional capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Historically, the Company has relied upon funds from
its stockholders. Management may raise additional capital through future public or private offerings of the Company's stock or through
loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company's failure
to do so could have a material and adverse effect upon its operations and its stockholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 50 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock"><p id="xdx_80B_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_znoW8b5eaqtf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="background-color: white"><b>NOTE&#160;4&#160;&#8211;
ACQUISITIONS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 13, 2022, we entered into a Company Acquisition
Agreement (Purchase Agreement) with US Acquisitions, LLC, a California limited liability company (Seller) concerning the contemplated
sale by Seller and the purchase by us of&#160;<span id="xdx_908_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20220501__20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zTp1earxJdoc"><ix:nonFraction name="us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1" contextRef="From2022-05-012022-05-13_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">51</ix:nonFraction>%</span>&#160;of the membership interests Seller held in Whisl, a Texas limited liability company.
Whisl provides local US termination for Voice through its FCC license of VoIP Service number 832742; and is in the process to obtain a
C-Lec FCC License over next 12 months. Whisl is one of the premier Intermediate Voice Providers in the USA. It has been a carrier since
2017 with billions of minutes traversing its network and provides its customers with multiple levels of Redundancy, Diversity, and Disaster
Recovery for their applications and ability to make changes to underlying carrier configuration in real time. Whisl offers a single carrier
solution for Voice Global services, and its customers benefit from hundreds of interconnection agreements that the company has cultivated
since its inception. Pursuant to the Purchase Agreement, the closing of the purchase of the&#160;<span id="xdx_90E_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20220501__20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zgnzWKVVbhQg"><ix:nonFraction name="us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1" contextRef="From2022-05-012022-05-13_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">51</ix:nonFraction>%</span>&#160;membership interests was&#160;<span id="xdx_902_eus-gaap--AcquisitionCostsCumulative_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zf7IpQxncWg8">$<ix:nonFraction name="us-gaap:AcquisitionCostsCumulative" contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,800,000</ix:nonFraction></span>,
which consisted of&#160;<span id="xdx_908_eus-gaap--AcquisitionCosts_c20220501__20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_z7VNa338LVo">$<ix:nonFraction name="us-gaap:AcquisitionCosts" contextRef="From2022-05-012022-05-13_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,250,000</ix:nonFraction></span>&#160;in cash and&#160;<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zxwvf6OdIEy1">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-01-012022-09-30_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">550,000</ix:nonFraction></span>&#160;in our restricted common stock to Seller, which amounts to&#160;<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zw0AqpWlBfVg"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2022-01-012022-09-30_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,461,653</ix:nonFraction></span>&#160;shares
of common stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On June 1, 2022, we entered
into a Purchase Agreement for the purchase of&#160;<span id="xdx_905_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zOThnHUUvZ24"><ix:nonFraction name="us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1" contextRef="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">51</ix:nonFraction>%</span>&#160;of the membership interests in Smartbiz, a Florida Corporation which provides
telecommunication services, dedicated to VoIP business for wholesale and retail markets. The purchase price for the acquisition was&#160;<span id="xdx_903_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zyhbvXuNmfB3">$<ix:nonFraction name="us-gaap:AcquisitionCostsCumulative" contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,800,000</ix:nonFraction></span>,
which&#160;consisted of&#160;<span id="xdx_904_eus-gaap--AcquisitionCosts_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zhnPCJuLTqzb">$<ix:nonFraction name="us-gaap:AcquisitionCosts" contextRef="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">800,000</ix:nonFraction></span>&#160;in cash and&#160;<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zGHIFVZ4ejf2">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000,000</ix:nonFraction></span>&#160;in our common stock to the seller, which amounts to&#160;<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_z9OmkIEW18ga"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,850,330</ix:nonFraction></span>&#160;shares
of common stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Smartbiz and Whisl have been included in our consolidated results of operations
since the acquisition dates.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The following table summarizes the fair value of the consideration paid
by the Company:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Whisl</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="IQST:ConsiderationOfWhisl"><table cellpadding="0" cellspacing="0" id="xdx_88A_ecustom--ConsiderationOfWhisl_zovRpag55Ri3" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Whisl Consideration (Details)" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">May 13,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif">Fair Value of Consideration:</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 0.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%">Cash</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"><span id="xdx_906_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zyj6SUCMqp15"><ix:nonFraction name="us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Payable to seller</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zEyJZyCqeJ4e"><ix:nonFraction name="us-gaap:BusinessCombinationContingentConsiderationLiability" contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">250,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">1,461,653&#160;shares of common stock</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zS0JmEdBtX85"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-01-012022-09-30_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">550,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Total Purchase Price</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zgqNTlt44yK1"><ix:nonFraction name="us-gaap:AcquisitionCostsCumulative" contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,800,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration: underline">Smartbiz</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="IQST:ConsiderationOfSmartbiz"><table cellpadding="0" cellspacing="0" id="xdx_880_ecustom--ConsiderationOfSmartbiz_zV2b7qZ85Vze" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Consideration (Details)" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto">
<tr style="vertical-align: bottom">
    <td colspan="2" style="font-size: 11pt">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="3" style="font-weight: bold; text-align: center">June 1,</td></tr>
<tr style="vertical-align: bottom">
    <td colspan="2">Fair Value of Consideration:</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 0.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 69%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash</span></td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 10%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 18%"><span id="xdx_90D_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zVUeKSyz0Poi"><ix:nonFraction name="us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">725,000</ix:nonFraction></span></td><td style="text-align: left; width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Payable to seller</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zUfgdNVopfO5"><ix:nonFraction name="us-gaap:BusinessCombinationContingentConsiderationLiability" contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">75,000</ix:nonFraction></span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zCVBcqU6KVFf"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,850,330</ix:nonFraction></span> shares of common stock </span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zGe9uJbpmJfi"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000,000</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total Purchase Price</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_908_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zWqSfj3H4w1j"><ix:nonFraction name="us-gaap:AcquisitionCostsCumulative" contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,800,000</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The following table summarizes the identifiable assets acquired and liabilities
assumed upon acquisition of Smartbiz and Whisl and the calculation of goodwill:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Whisl</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_zsnojQV6Ucq8" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired (Details)" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto">
<tr>
       <td style="width: 78%">&#160;</td>
       <td style="width: 2%">&#160;</td>
       <td style="width: 1%">&#160;</td>
       <td style="width: 18%">&#160;</td>
       <td style="width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">Total purchase price</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">$</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--AcquisitionCostsCumulative_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zdlrlRd4c3if"><ix:nonFraction name="us-gaap:AcquisitionCostsCumulative" contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,800,000</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zuDX0JUxKuqa"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">141,113</ix:nonFraction></span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Accounts receivable</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--BusinessCombinationAcquiredReceivablesFairValue_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zf43TMso9aL3"><ix:nonFraction name="us-gaap:BusinessCombinationAcquiredReceivablesFairValue" contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">109,762</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 10pt">Total identifiable assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zZzfLHBjMgJj"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">250,875</ix:nonFraction></span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Accounts payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<span id="xdx_909_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zpPwvOcyGd3f"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">241,426</ix:nonFraction></span></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_ze7dWNk5jNRf"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,075</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Total liabilities assumed</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zH6GL8xArPqk"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">243,501</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zNgMlEL2Lc74"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,374</ix:nonFraction></span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Non-controlling interest</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zD8gLURzkN0e"><ix:nonFraction name="us-gaap:BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,613</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt">Total net assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zKmhrVr7acM2"><ix:nonFraction name="us-gaap:BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,761</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Goodwill</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zlRVjOgmc539"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,796,239</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 51 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration: underline">Smartbiz</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="IQST:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock_z8RUCUiJxSp4" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired (Details)" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto">
<tr>
       <td style="width: 78%">&#160;</td>
       <td style="width: 2%">&#160;</td>
       <td style="width: 1%">&#160;</td>
       <td style="width: 18%">&#160;</td>
       <td style="width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">Total purchase price</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">$</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zUDFeUD06F2b"><ix:nonFraction name="us-gaap:AcquisitionCostsCumulative" contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,800,000</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_znyh3Nd9nwzd"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">19,755</ix:nonFraction></span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Accounts receivable</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--BusinessCombinationAcquiredReceivablesFairValue_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zHl45slZqs3b"><ix:nonFraction name="us-gaap:BusinessCombinationAcquiredReceivablesFairValue" contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">789,515</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 10pt">Total identifiable assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zNc8455r1IUi"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">809,270</ix:nonFraction></span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Accounts payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zz0qE8P864Zh"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">807,265</ix:nonFraction></span></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_z7gb28eRVuS7"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">76,839</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Total liabilities assumed</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zLzySbPYVen8"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">884,104</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<span id="xdx_900_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zl3cC9qecUD2"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">74,834</ix:nonFraction></span></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Non-controlling interest</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90E_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zWVvtzBonONf"><ix:nonFraction name="us-gaap:BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">36,669</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt">Total net assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_909_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zufWcqwxWoF5"><ix:nonFraction name="us-gaap:BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">38,165</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Goodwill</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zbsXu041Pg9d"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,838,165</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table></ix:nonNumeric>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Unaudited combined proforma results of operations for the nine months ended
September 30, 2022 and 2021 as though the Company acquired Smartbiz and Whisl on January 1, 2021, are set forth below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:BusinessAcquisitionProFormaInformationTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zB2s9oBcDVZe" summary="xdx: Disclosure - NOTE 4 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
    <tr>
       <td style="text-indent: -4pt">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zH4mYA336Xz7">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20210101__20210930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z152PFIrEf3i">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Nine Months Ended</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr id="xdx_40A_eus-gaap--Revenues_zG34eQ9cnwv3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2022-01-012022-09-30_custom_ProFormaAcquisitionsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">69,165,130</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">59,028,492</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zuBGvofNBNqc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2022-01-012022-09-30_custom_ProFormaAcquisitionsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">66,683,557</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">56,430,726</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--GrossProfit_zzEhlUzkMKY4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2022-01-012022-09-30_custom_ProFormaAcquisitionsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,481,573</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,597,766</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -4pt; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left"> </td></tr>
  <tr id="xdx_40A_eus-gaap--OperatingExpensesAbstract_iB_zw69LQ6O9ame" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,322,526</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,724,857</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_zVcQRgucfjk9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2022-01-012022-09-30_custom_ProFormaAcquisitionsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,840,953</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,127,091</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -4pt; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--NonoperatingIncomeExpense_p0p0_zgGCH4nLMM47" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2022-01-012022-09-30_custom_ProFormaAcquisitionsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">38,073</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">820,593</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NetIncomeLoss_znn59KzVcsCh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net Loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-01-012022-09-30_custom_ProFormaAcquisitionsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,879,026</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,947,684</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:PropertyPlantAndEquipmentTextBlock"><p id="xdx_80D_eus-gaap--PropertyPlantAndEquipmentTextBlock_zys2K8YLoDUc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE&#160;5&#160;&#8211;&#160;PROPERTY
AND EQUIPMENT</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Property and
equipment at September 30, 2022 and December 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_zFsKp0OWpvH1" summary="xdx: Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -4pt; vertical-align: bottom"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_490_20220930_zqFYU7I65M81" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_49F_20211231_zPsUlZzgKmO8" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; text-align: left; padding-left: 5.4pt">Telecommunication equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zOubBSGqkID6"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2022-09-30_us-gaap_TechnologyEquipmentMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">301,462</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_z127mX70aVcj"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-12-31_us-gaap_TechnologyEquipmentMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">258,871</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Telecommunication software</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zkxzUsReOYk5"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2022-09-30_us-gaap_SoftwareDevelopmentMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">581,545</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_z0s0dCZoCVNh"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-12-31_us-gaap_SoftwareDevelopmentMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">618,125</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zvnsxMPrtanl"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2022-09-30_us-gaap_OtherMachineryAndEquipmentMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">97,096</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentGross_iI_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_z2Shj9r616fc"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-12-31_us-gaap_OtherMachineryAndEquipmentMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">108,805</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930_zJ8wNhSOwKU1"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">980,103</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231_zIK6uW6G9Vab"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">985,801</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Accumulated depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20220930_ztNNQQbMcYgk"><ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">588,341</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_900_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20211231_ztbqWjrRCnwl"><ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">576,419</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Property and equipment, net</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20220930_zyBZqiaRrRTb"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">391,762</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20211231_zmR3bUWGDB54"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">409,382</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Depreciation
and amortization expense for the nine months ended September 30, 2022 and 2021 amounted to&#160;<span id="xdx_908_eus-gaap--DepreciationAndAmortization_p0p0_c20220101__20220930_zYa1K6655D85">$<ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">91,221</ix:nonFraction></span>&#160;and&#160;<span id="xdx_907_eus-gaap--DepreciationAndAmortization_p0p0_c20210101__20210930_zlnucPy8YVrk">$<ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">66,924</ix:nonFraction></span>, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 52 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:DebtDisclosureTextBlock"><p id="xdx_80C_eus-gaap--DebtDisclosureTextBlock_zAckQ0tP2Hnc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE&#160;6&#160;&#8211;LOANS
PAYABLE</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Loans payable
at September 30, 2022 and December 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="IQST:ScheduleOfLoansPayableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_881_ecustom--ScheduleOfLoansPayableTextBlock_zQXLp6SdIKPc" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td><b>&#160;</b></td>
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Interest</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Term</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>rate</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 22%; text-align: left; padding-left: 5.4pt">Bridge Loan</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20220930__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z5i6zfPOlPkj"><span style="-sec-ix-hidden: xdx2ixbrl1129">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zvRwIZXyYJh2"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_us-gaap_BridgeLoanMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">222,222</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: left; padding-left: 5.4pt"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20220101__20220930__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zYBq1OT8hkNc"><ix:nonNumeric contextRef="From2022-01-012022-09-30_us-gaap_BridgeLoanMember" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on November 1, 2020 and due on January 30, 2022</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20220930__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zP7kbeHYe0t9"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2022-09-30_us-gaap_BridgeLoanMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">18.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Martus</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zxEDzYyIdN51"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2022-09-30_custom_MartusMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">93,204</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_z032n7zMSTig"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_MartusMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,634</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"><span id="xdx_909_eus-gaap--DebtInstrumentPaymentTerms_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zyi0salQJDAb"><ix:nonNumeric contextRef="From2022-01-012022-09-30_custom_MartusMember" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on October 23, 2018 and due on January 3, 2023</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20220930__us-gaap--DebtInstrumentAxis__custom--MartusMember_z2J83jTOH1F3"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2022-09-30_custom_MartusMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">5.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Swisspeers AG</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zmt6IGPpzRmj"><span style="-sec-ix-hidden: xdx2ixbrl1137">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_z6DQ0Qj3x4Ak"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_SwisspeersAgMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,605</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"><span id="xdx_904_eus-gaap--DebtInstrumentPaymentTerms_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zliVihwLlWLg"><ix:nonNumeric contextRef="From2022-01-012022-09-30_custom_SwisspeersAgMember" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on April 8, 2019 and originally due on October 4, 2022</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20220930__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zRvhnXBO9rAc"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2022-09-30_custom_SwisspeersAgMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">7.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">Darlene Covid19</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_z5NaGfW9iC82"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2022-09-30_custom_DarleneCovi19Member" format="ixt:numdotdecimal" decimals="0" unitRef="USD">101,590</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zg6Nzf9PyYW1"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_DarleneCovi19Member" format="ixt:numdotdecimal" decimals="0" unitRef="USD">109,690</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Note was issued on April 1, 2020 and due on March 31, 2025</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20220930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zNz1sHiFqZq9"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2022-09-30_custom_DarleneCovi19Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930_zsFbBdtVSlL6"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">194,794</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231_zdORKs40US61"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">442,151</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--LoansPayableOneMember_zixPl5GmSrZ5"><span style="-sec-ix-hidden: xdx2ixbrl1146">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LoansPayableOneMember_zr7T6Gy3yoCk"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2021-12-31_custom_LoansPayableOneMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,406</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Total loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--LongTermDebt_p0p0_c20220930_z4ItOrAezYG7"><ix:nonFraction name="us-gaap:LongTermDebt" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">194,794</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--LongTermDebt_p0p0_c20211231_zEDuwv9uqtNe"><ix:nonFraction name="us-gaap:LongTermDebt" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">434,745</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90B_eus-gaap--LongTermDebtCurrent_iNI_p0p0_di_c20220930_zuCXw3go4jB5"><ix:nonFraction name="us-gaap:LongTermDebtCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">93,204</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--LongTermDebtCurrent_iNI_p0p0_di_c20211231_zQEyVtv4trij"><ix:nonFraction name="us-gaap:LongTermDebtCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">315,450</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 2pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--LongTermDebtNoncurrent_p0p0_c20220930_zEBHWvqKLx6d"><ix:nonFraction name="us-gaap:LongTermDebtNoncurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">101,590</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LongTermDebtNoncurrent_p0p0_c20211231_zacWtxAJJRPc"><ix:nonFraction name="us-gaap:LongTermDebtNoncurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">119,295</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the nine
months ended September 30, 2022 and 2021, the Company borrowed from third parties totaling&#160;<span id="xdx_90A_eus-gaap--IncreaseDecreaseInOtherLoans_p0p0_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_z5tlVfwcehN3">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherLoans" contextRef="From2022-01-012022-09-30_custom_ThirdPartyLoansMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span>&#160;and&#160;<span id="xdx_904_eus-gaap--IncreaseDecreaseInOtherLoans_p0p0_c20210101__20210930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zGJleMHog45i">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherLoans" contextRef="From2021-01-012021-09-30_custom_ThirdPartyLoansMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">444,444</ix:nonFraction></span>, which includes
original issue discount and financing costs of&#160;$0&#160;and&#160;$44,444&#160;and repaid the principal amount of&#160;<span id="xdx_902_eus-gaap--PaymentsForLoans_p0p0_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zDBJqcdPW4yd">$<ix:nonFraction name="us-gaap:PaymentsForLoans" contextRef="From2022-01-012022-09-30_custom_ThirdPartyLoansMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">232,018</ix:nonFraction></span>&#160;and&#160;<span id="xdx_905_eus-gaap--PaymentsForLoans_p0p0_c20210101__20210930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_z2AbznimKfH7">$<ix:nonFraction name="us-gaap:PaymentsForLoans" contextRef="From2021-01-012021-09-30_custom_ThirdPartyLoansMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">331,150</ix:nonFraction></span>,
respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30, 2022 and
2021, the Company recorded interest expense of $<span style="background-color: white"><span id="xdx_90B_eus-gaap--InterestExpense_p0p0_c20220101__20220930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_ztMjV952B52j"><ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2022-01-012022-09-30_us-gaap_LoansPayableMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,417</ix:nonFraction></span></span>&#160;and&#160;<span id="xdx_909_eus-gaap--InterestExpense_p0p0_c20210101__20210930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zLmQUglP9bx6">$<ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2021-01-012021-09-30_us-gaap_LoansPayableMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">179,504</ix:nonFraction></span>&#160;and recognized
amortization of discount, included in interest expense, of $<span style="background-color: white"><span id="xdx_900_eus-gaap--AmortizationOfDebtDiscountPremium_p0p0_c20220101__20220930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zmRZeVVjMxq1"><ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2022-01-012022-09-30_us-gaap_LoansPayableMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,406</ix:nonFraction></span>&#160;</span>and&#160;<span id="xdx_908_eus-gaap--AmortizationOfDebtDiscountPremium_p0p0_c20210101__20210930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zC5djWwjT5Wj">$<ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2021-01-012021-09-30_us-gaap_LoansPayableMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">63,666</ix:nonFraction></span>,
respectively. In 2021, the Company recorded interest expense from convertible notes of&#160;<span id="xdx_90B_eus-gaap--InterestExpenseOtherLongTermDebt_p0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zuu5R7jW6Pz2">$<ix:nonFraction name="us-gaap:InterestExpenseOtherLongTermDebt" contextRef="From2021-01-012021-12-31_us-gaap_LoansPayableMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">33,430</ix:nonFraction></span>&#160;and recognized amortization of
discount, included in interest expense, of&#160;<span id="xdx_90A_eus-gaap--InterestExpenseSubordinatedNotesAndDebentures_p0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zFXMbUX231Nj">$<ix:nonFraction name="us-gaap:InterestExpenseSubordinatedNotesAndDebentures" contextRef="From2021-01-012021-12-31_us-gaap_LoansPayableMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">372,290</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">During the nine months ended September 30, 2021, a related party loan of
<span id="xdx_901_eus-gaap--DebtInstrumentDecreaseForgiveness_c20210101__20210930_zPepnDaLuMVl">$<ix:nonFraction name="us-gaap:DebtInstrumentDecreaseForgiveness" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">807,103</ix:nonFraction></span> (Euro 735,000) was forgiven and the Company recorded it as additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="background-color: white">Loans payable to related parties
at September 30, 2022 and December 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zOwDloFMi8V2" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; padding-left: 5.4pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_909_eus-gaap--LoansPayable_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zg3BjrBs5x11"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2022-09-30_custom_N49OfShareholderOfSwisslink1Member" format="ixt:numdotdecimal" decimals="0" unitRef="USD">18,457</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_903_eus-gaap--LoansPayable_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zlBNaXWOM5O1"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2021-12-31_custom_N49OfShareholderOfSwisslink1Member" format="ixt:numdotdecimal" decimals="0" unitRef="USD">19,929</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--LoansPayable_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zFcZRekFRJ72"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2022-09-30_custom_N49OfShareholderOfSwisslink2Member" format="ixt:numdotdecimal" decimals="0" unitRef="USD">203,180</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--LoansPayable_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zhfsWuSiTyL1"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2021-12-31_custom_N49OfShareholderOfSwisslink2Member" format="ixt:numdotdecimal" decimals="0" unitRef="USD">219,379</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--LoansPayable_p0p0_c20220930_zh8BUYhzo95k"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">221,637</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--LoansPayable_p0p0_c20211231_zt7xOokf1qJc"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">239,308</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt">Less: Current portion of loans payable &#8211;related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--LoansPayableCurrent_p0p0_c20220930_zbyJd8ty7E31"><ix:nonFraction name="us-gaap:LoansPayableCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">221,637</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--LoansPayableCurrent_p0p0_c20211231_zp41R7JabYZi"><ix:nonFraction name="us-gaap:LoansPayableCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">239,308</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 1pt">Long-term loans payable &#8211; related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LongTermLoansPayable_p0p0_c20220930_zIZobD44NOEc"><span style="-sec-ix-hidden: xdx2ixbrl1175">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--LongTermLoansPayable_p0p0_c20211231_z1rvBePFEs6b"><span style="-sec-ix-hidden: xdx2ixbrl1176">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 53 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:OtherLiabilitiesDisclosureTextBlock"><p id="xdx_809_eus-gaap--OtherLiabilitiesDisclosureTextBlock_zoROXSJMINfi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE&#160;7&#160;&#8211;&#160;OTHER
CURRENT LIABILITIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Other current liabilities&#160;<span style="background-color: white">at
September 30, 2022 and December 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:OtherCurrentLiabilitiesTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--OtherCurrentLiabilitiesTableTextBlock_zyhQrs8hWu1a" summary="xdx: Disclosure - NOTE - 7  OTHER CURRENT LIABILITIES - Schedule of Other CurrentLiabilities (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_49E_20220930_zNuVkkIN1nf2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_493_20211231_zB8ojePJ8pUj" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr id="xdx_404_eus-gaap--AccruedLiabilitiesCurrent_iI_zqE0OmplHSs6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; text-align: left; padding-left: 5.4pt">Accrued liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">30,825</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">61,153</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_ztR7194T2JG2" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Payable for acquisition of subsidiaries</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">75,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1186">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--InterestPayableCurrent_iI_z54Ns4wO8YZ6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Accrued interest</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1188">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,173</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AccruedSalariesCurrent_iI_zTHXscHoVvQ1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Salary payable - management</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccruedSalariesCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">89,628</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccruedSalariesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,229</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_zUgStb3Q7esd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Salary payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:EmployeeRelatedLiabilitiesCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,708</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1195">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zEwyJCdr5Dt9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Employee benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccruedEmployeeBenefitsCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">112,309</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccruedEmployeeBenefitsCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">105,221</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_zTgwnjTVDHo4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherAccruedLiabilitiesCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">203,753</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherAccruedLiabilitiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">40,273</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--OtherLiabilitiesCurrent_iI_c20220930_zUapxrbfaqm9"><ix:nonFraction name="us-gaap:OtherLiabilitiesCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">515,223</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--OtherLiabilitiesCurrent_iI_c20211231_zjYWq4tWA8c"><ix:nonFraction name="us-gaap:OtherLiabilitiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">307,049</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE&#160;8
&#8211;&#160;STOCKHOLDERS&#8217; EQUITY</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s authorized capital consists of&#160;<span id="xdx_90D_eus-gaap--CommonStockSharesAuthorized_iI_c20220930_zeP7fQ7WheWe"><span id="xdx_909_eus-gaap--CommonStockSharesAuthorized_iI_c20211231_zwXIJNreHjt9"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">300,000,000</ix:nonFraction></ix:nonFraction></span></span>&#160;shares
of common stock with a par value of&#160;<span id="xdx_90F_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20220930_zsZPpnsT7I58"><span id="xdx_90E_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20211231_zjmuaxX850c9">$<ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span>&#160;per share.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series A Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_90F_eus-gaap--PreferredStockVotingRights_c20201101__20201103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zAgRhiI1zOPk"><ix:nonNumeric contextRef="From2020-11-012020-11-03_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" name="us-gaap:PreferredStockVotingRights">On November 3, 2020, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock, consisting
of up&#160;10,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation, holders of Series A Preferred Stock will participate
on an equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution, or liquidation. Holders
of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters submitted to stockholders
at a rate of 51% of the total vote of stockholders.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The rights of the holders of Series A Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on November 3, 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of September 30, 2022 and December 31, 2021,&#160;<span id="xdx_90E_eus-gaap--PreferredStockSharesIssued_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zpFGPffn2Axf"><span id="xdx_902_eus-gaap--PreferredStockSharesIssued_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zdo0L3pphcSb"><span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zbkiPBDspFO8"><span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z1LGJpq8ylV5"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2022-09-30_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2022-09-30_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span>&#160;shares
of Series A Preferred Stock were issued and outstanding.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series B Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><span id="xdx_907_eus-gaap--PreferredStockVotingRights_c20201101__20201111__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zzAbReGA2ZMg"><ix:nonNumeric contextRef="From2020-11-012020-11-11_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" name="us-gaap:PreferredStockVotingRights">On November
11, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock
entitled Series B Preferred Stock, consisting of up&#160;200,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation,
holders of Series B Preferred Stock will receive a liquidation preference of $81 per share in any distribution upon winding up, dissolution,
or liquidation of the Company before junior security holders, as provided in the designation. Holders of Series B Preferred Stock are
entitled to receive as, when, and if declared by the Board of Directors, dividends in kind at an annual rate equal to twenty four percent
(24%) of $81 per share for each of the then outstanding shares of Series B Preferred Stock, calculated on the basis of a 360-day year
consisting of twelve 30-day months. Holders of Series B Preferred Stock do not have voting rights but may convert into common stock after
twelve months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series
B Preferred Stock. Upon conversion, the shares are subject to a one-year leak-out restriction on sales into the market of no more than
5% previous month&#8217;s stock liquidity.</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">As of September
30, 2022 and December 31, 2021,&#160;<span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_z5WchQMrQMSf"><span id="xdx_90B_eus-gaap--PreferredStockSharesIssued_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zonAYC5jsMjf"><span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zs4ohmk2CEr1"><span id="xdx_90C_eus-gaap--PreferredStockSharesOutstanding_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zGJmDJYB7P7b"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2022-09-30_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2022-09-30_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span>&#160;shares of Series B Preferred Stock were issued and outstanding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 54 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series C Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_90B_eus-gaap--PreferredStockVotingRights_c20210101__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zzQrJa4jXODl"><ix:nonNumeric contextRef="From2021-01-012021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember" name="us-gaap:PreferredStockVotingRights">On January 7, 2021, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock, consisting
of up&#160;200,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation, holders of Series C Preferred Stock will
rank junior to the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution upon winding
up, dissolution, or liquidation of the company, as provided in the designation. The holders of shares of Series C Preferred Stock have
no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally available for that
purpose. Holders of Series C Preferred Stock do not have voting rights but may convert into common stock after twenty four months from
the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series C Preferred Stock.
Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than 5% previous month&#8217;s stock
liquidity.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The rights of the holders of Series C Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on January 7, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of September 30, 2022 and December 31, 2021,&#160;<span id="xdx_90E_eus-gaap--PreferredStockSharesIssued_iI_do_c20220930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z10VueWvVru9"><span id="xdx_90D_eus-gaap--PreferredStockSharesIssued_iI_do_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z4pMSo55wObg"><span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zxFvPk7AXnY"><span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20220930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zE3iiSXuBX05"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2022-09-30_custom_PreferredClassCMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-12-31_custom_PreferredClassCMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-12-31_custom_PreferredClassCMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2022-09-30_custom_PreferredClassCMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">no</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span>&#160;Series
C Preferred Stock was issued or outstanding.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Common Stock</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the nine
months ended September 30, 2022, the Company issued&#160;<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220101__20220930__us-gaap--StatementEquityComponentsAxis__custom--TotalIssuedInPeriodMember_z5Vp0eINt2Bl"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2022-01-012022-09-30_custom_TotalIssuedInPeriodMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,353,020</ix:nonFraction></span>&#160;shares of common stock, valued at fair market value on issuance
as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220101__20220930_zS4x8mWdR9Xj"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,000,000</ix:nonFraction></span>
                                            shares issued for cash of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_p0p0_c20220101__20220930_z38bx85U46Zd">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000,000</ix:nonFraction></span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20220101__20220930_zt2yAfprym1e"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">180,000</ix:nonFraction></span>
                                            shares for compensation to our directors valued at <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_p0p0_c20220101__20220930_zcayZaTppjWa">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,129</ix:nonFraction></span> </span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zlIC1SInLTki"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2022-01-012022-09-30_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,461,653</ix:nonFraction></span>
                                            shares for acquisition of Whisl valued at <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zJ88aLv49Ui6">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-01-012022-09-30_custom_WhislTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">550,000</ix:nonFraction></span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zS8uWNKuzYP"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2022-01-012022-09-30_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">550,000</ix:nonFraction></span>
                                            shares for asset acquisition valued at <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zlVelzKjGtC1">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-01-012022-09-30_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">357,500</ix:nonFraction></span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zdFB3yrbfDAf"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2022-01-012022-09-30_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">161,367</ix:nonFraction></span>
                                            shares for settlement of debt valued at <span id="xdx_906_ecustom--CommonStockIssuedForSettlementOfDebtValue1_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zH4ET2fYA02b">$<ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2022-01-012022-09-30_custom_SmartbizTelecomLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">80,674</ix:nonFraction></span></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">As of September
30, 2022 and December 31, 2021,&#160;<span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_c20220930_zL9R2LUKWgoe"><span id="xdx_90E_eus-gaap--CommonStockSharesOutstanding_iI_c20220930_zvgUZgpsaPq7"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">151,830,378</ix:nonFraction></ix:nonFraction></span></span>&#160;and&#160;<span id="xdx_90F_eus-gaap--CommonStockSharesIssued_iI_c20210930_zhsYEyRLe4n8"><span id="xdx_901_eus-gaap--CommonStockSharesOutstanding_iI_c20210930_zqkEXqKBCGSk"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">147,477,358</ix:nonFraction></ix:nonFraction></span></span>&#160;shares of common stock were issued and outstanding, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Common Stock Purchase Option</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On April 25, 2022, we entered into a Common Stock
Purchase Option Agreement with Apollo Management Group, Inc. to subscribe for and purchase from the Company,&#160;<span id="xdx_90E_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20220425__us-gaap--StatementEquityComponentsAxis__custom--ApolloManagementGroupIncMember_zP8MR9t38YKb"><ix:nonFraction name="us-gaap:CommonStockSharesSubscribedButUnissued" contextRef="AsOf2022-04-25_custom_ApolloManagementGroupIncMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,800,000</ix:nonFraction></span>&#160;shares
of Common Stock with an exercise price per share of&#160;<span id="xdx_904_eus-gaap--OptionIndexedToIssuersEquityStrikePrice1_c20220401__20220425__us-gaap--StatementEquityComponentsAxis__custom--ApolloManagementGroupIncMember_zKM5vWTlj89f">$<ix:nonFraction name="us-gaap:OptionIndexedToIssuersEquityStrikePrice1" contextRef="From2022-04-012022-04-25_custom_ApolloManagementGroupIncMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.00</ix:nonFraction></span>; and an initial exercise date September 30, 2022. The purchase price of
this option is&#160;<span id="xdx_909_ecustom--ProceedsFromIssuanceOfCommonStockPurchaseOptions_c20220401__20220425_zdZ13BbI4JTf">$<ix:nonFraction name="IQST:ProceedsFromIssuanceOfCommonStockPurchaseOptions" contextRef="From2022-04-012022-04-25" format="ixt:numdotdecimal" decimals="0" unitRef="USD">500,000</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock"><p id="xdx_80F_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zrWWjm1M0tE" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE&#160;9&#160;-
RELATED PARTY TRANSACTIONS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Due from
related&#160;parties</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30, 2022 and
2021, the Company advanced&#160;<span id="xdx_906_eus-gaap--PaymentsForAdvanceToAffiliate_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zyhnzeeNtoFd">$<ix:nonFraction name="us-gaap:PaymentsForAdvanceToAffiliate" contextRef="From2022-01-012022-09-30_custom_RlatedPartyMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000</ix:nonFraction></span>&#160;and&#160;<span id="xdx_90F_eus-gaap--PaymentsForAdvanceToAffiliate_c20210101__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zP7zIZihcVb4">$<ix:nonFraction name="us-gaap:PaymentsForAdvanceToAffiliate" contextRef="From2021-01-012021-09-30_custom_RlatedPartyMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">35,674</ix:nonFraction></span>&#160;to related parties and collected&#160;<span id="xdx_90D_eus-gaap--ProceedsFromRelatedPartyDebt_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zhn2y5yZAb8k">$<ix:nonFraction name="us-gaap:ProceedsFromRelatedPartyDebt" contextRef="From2022-01-012022-09-30_custom_RlatedPartyMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100</ix:nonFraction></span>&#160;and&#160;<span id="xdx_901_eus-gaap--ProceedsFromRelatedPartyDebt_c20210101__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zf5S5rPVJhwi">$<ix:nonFraction name="us-gaap:ProceedsFromRelatedPartyDebt" contextRef="From2021-01-012021-09-30_custom_RlatedPartyMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">226</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30, 2021, the
Company loaned <span id="xdx_90B_eus-gaap--IncreaseDecreaseDueFromOtherRelatedParties_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zQXQtKFX80c5">$<ix:nonFraction name="us-gaap:IncreaseDecreaseDueFromOtherRelatedParties" contextRef="From2022-01-012022-09-30_custom_CEOMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">180,000</ix:nonFraction></span> to our CEO and wrote off amounts totaling <span id="xdx_908_eus-gaap--AccountsReceivableNoncurrentAccruedInterestWriteoff_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_ztiQWUhzCJdj">$<ix:nonFraction name="us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff" contextRef="From2022-01-012022-09-30_custom_CEOMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,004</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30, 2021, the
Company wrote off due from related party of <span id="xdx_90F_eus-gaap--AccountsReceivableNoncurrentAccruedInterestWriteoff_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zilwPaA0SAhj">$<ix:nonFraction name="us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff" contextRef="From2022-01-012022-09-30_custom_RlatedPartyMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,648</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">As of September
30, 2022 and December 31, 2021, the Company had amounts due from related parties of&#160;<span id="xdx_900_eus-gaap--DueFromRelatedParties_p0p0_c20220930_zaW3xMZawW77">$<ix:nonFraction name="us-gaap:DueFromRelatedParties" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">351,139</ix:nonFraction></span>&#160;and&#160;<span id="xdx_90C_eus-gaap--DueFromRelatedParties_p0p0_c20211231_zDAiVjWZusHf">$<ix:nonFraction name="us-gaap:DueFromRelatedParties" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">424,086</ix:nonFraction></span>. The loans are
unsecured, non-interest bearing and due on demand.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Due to related
parties</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30, 2022 and
2021, the Company repaid&#160;<span id="xdx_908_ecustom--RepaymentsOfRelatedPartyDebt2_c20220101__20220930_z68Jxaq5wrQ9">$<ix:nonFraction name="IQST:RepaymentsOfRelatedPartyDebt2" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span>&#160;and&#160;$<span style="background-color: white"><span id="xdx_900_eus-gaap--RepaymentsOfRelatedPartyDebt_c20210101__20210930_zYwtpiVgi6l2"><ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">90,787</ix:nonFraction></span></span>&#160;to certain members of Company
management.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">As of September
30, 2022 and December 31, 2021, the Company had amounts due to related parties of&#160;<span id="xdx_902_eus-gaap--DueToRelatedPartiesCurrent_iI_c20211231_zsHoZEpyNzDb">$<ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,613</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Employment
agreements</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="background-color: white">During
the nine months ended September 30, 2022 and 2021, the Company recorded management fees of&#160;<span id="xdx_90F_eus-gaap--ManagementFeeExpense_p0p0_c20220101__20220930_zzkUTjbtaKpf">$<ix:nonFraction name="us-gaap:ManagementFeeExpense" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">405,000</ix:nonFraction></span>&#160;and&#160;<span id="xdx_901_eus-gaap--ManagementFeeExpense_p0p0_c20210101__20210930_zSYE44jPH5te">$<ix:nonFraction name="us-gaap:ManagementFeeExpense" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">414,000</ix:nonFraction></span>, bonus
of&#160;<span id="xdx_90B_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_p0p0_c20220101__20220930_zRvsJneShvW3">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span>&#160;and&#160;<span id="xdx_90C_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_p0p0_c20210101__20210930_z7W9xCeZIiE1">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">976,200</ix:nonFraction></span>&#160;and paid&#160;<span id="xdx_905_eus-gaap--PaymentsToEmployees_c20220101__20220930_z389IaSNW5Ji">$<ix:nonFraction name="us-gaap:PaymentsToEmployees" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">407,602</ix:nonFraction></span>&#160;and&#160;<span id="xdx_902_eus-gaap--PaymentsToEmployees_c20210101__20210930_zvGZXUz563T6">$<ix:nonFraction name="us-gaap:PaymentsToEmployees" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">411,300</ix:nonFraction></span>, respectively.&#160; </span>Additionally, management
received stock-based compensation of <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid_c20220101__20220930_zik3iT60CfR8">$<ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,130</ix:nonFraction></span> and <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid_c20210101__20210930_zPkJUoOFk2eg">$<ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,538</ix:nonFraction></span> during the nine months ended September 30, 2022 and 2021, respectively<span style="background-color: white">.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 55 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock"><p id="xdx_804_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z38ZMbXI9i6f" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE 10&#160;&#8211;&#160;COMMITMENTS
AND CONTINGENCIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Leases and
Long-term Contracts</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
has not entered into any long-term leases, contracts or commitments. The Company leases facilities which the term is&#160;<span id="xdx_907_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_c20220930_zWoFpQsG8Zyf"><ix:nonNumeric contextRef="AsOf2022-09-30" format="ixt-sec:durwordsen" name="us-gaap:LesseeOperatingLeaseTermOfContract">12 months</ix:nonNumeric></span>. For
the nine months ended September 30, 2022 and 2021, the Company incurred&#160;<span id="xdx_901_eus-gaap--OperatingLeaseExpense_c20220101__20220930_zTBbL2v6b9e8">$<ix:nonFraction name="us-gaap:OperatingLeaseExpense" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">56,405</ix:nonFraction></span>&#160;and&#160;<span id="xdx_906_eus-gaap--OperatingLeaseExpense_c20210101__20210930_zIYschZmVr9a">$<ix:nonFraction name="us-gaap:OperatingLeaseExpense" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,023</ix:nonFraction></span>, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:SegmentReportingDisclosureTextBlock"><p id="xdx_807_eus-gaap--SegmentReportingDisclosureTextBlock_z1U0UPknKhjd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE 11&#160;-
SEGMENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">At September
30, 2022, the Company operates in one industry segment, telecommunication services, and two geographic segments, USA and Switzerland,
where current assets and equipment are located<b>.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Operating
Activities</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The following
table shows operating activities information by geographic segment for the three and nine months ended September 30, 2022 and 2021:</span></p>

<ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock"><p id="xdx_89B_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zxMVfzb6Mb3l" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Three months
ended September 30, 2022</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_8BE_zhWhbAcLoUif" style="display: none">NOTE
11 - SEGMENTS - Schedule of Operating Activities by Geographic Segment</span></p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20220701__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zlbiGH56Kekb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20220701__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z3XE4nPJf3d5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20220701__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zzNp4OIsseQh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20220701__20220930_zDHO7LDsxCQe">&#160;</td>
       </tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>USA</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Switzerland</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Elimination</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Total</b></td></tr>
  <tr id="xdx_401_eus-gaap--Revenues_zy4GiQ9oV9U2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 41%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2022-07-012022-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,364,201</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2022-07-012022-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,291,688</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(<ix:nonFraction name="us-gaap:Revenues" contextRef="From2022-07-012022-09-30_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,719,255</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,936,634</ix:nonFraction></td></tr>
  <tr id="xdx_401_eus-gaap--CostOfRevenue_zdlGIzr02Njk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2022-07-012022-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,226,541</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2022-07-012022-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,114,388</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2022-07-012022-09-30_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,719,255</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,621,674</ix:nonFraction></td></tr>
  <tr id="xdx_40C_eus-gaap--GrossProfit_znjadAsopLZj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2022-07-012022-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,137,660</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2022-07-012022-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">177,300</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1285">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,314,960</ix:nonFraction></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--OperatingExpensesAbstract_iB_zMOnrUdXz8Xb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--GeneralAndAdministrativeExpense_znbK9nct3HAg" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2022-07-012022-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,089,194</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2022-07-012022-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">166,953</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1295">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,256,147</ix:nonFraction></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_p0p0_z1XVogl0wTxk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating income</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2022-07-012022-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">48,466</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2022-07-012022-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,347</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1300">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">58,813</ix:nonFraction></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--NonoperatingIncomeExpense_p0p0_zkIzVNt29GT" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2022-07-012022-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">29,411</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2022-07-012022-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,090</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1305">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">31,501</ix:nonFraction>)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProfitLoss_p0p0_zExFvWfSM1oa" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-07-012022-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">19,055</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-07-012022-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,257</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1310">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-07-012022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">27,312</ix:nonFraction></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Three months Ended September 30, 2021</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<table cellspacing="0" cellpadding="0" style="margin-left: auto; width: 80%; border-collapse: collapse; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20210701__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zrXkrsBmQ9Oa">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20210701__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z55xMZoS8Asg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20210701__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zZjrKJetsimj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20210701__20210930_zbuqojBqUfoc">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USA</b></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Switzerland</b></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Elimination</b></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td colspan="2" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td></tr>
  <tr id="xdx_402_eus-gaap--Revenues_zEBaCt8WvpKb" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 45%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenues</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-07-012021-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,347,282</ix:nonFraction></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-07-012021-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,189,230</ix:nonFraction></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-07-012021-09-30_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">19,773</ix:nonFraction></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,516,739</ix:nonFraction></span></td></tr>
  <tr id="xdx_402_eus-gaap--CostOfRevenue_zsAT1T4S26de" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost of revenue</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-07-012021-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,706,065</ix:nonFraction></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-07-012021-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">989,395</ix:nonFraction></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-07-012021-09-30_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">19,773</ix:nonFraction></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,675,687</ix:nonFraction></span></td></tr>
  <tr id="xdx_406_eus-gaap--GrossProfit_ztV43WnyzYo6" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross profit</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-07-012021-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">641,217</ix:nonFraction></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-07-012021-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">199,835</ix:nonFraction></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1325">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">841,052</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--OperatingExpensesAbstract_iB_zCW3DqbWVBob" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating expenses</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--GeneralAndAdministrativeExpense_zIPtg7cGIxb3" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">General and administration</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-07-012021-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">738,578</ix:nonFraction></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-07-012021-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">218,617</ix:nonFraction></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1335">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">957,195</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_p0p0_zVWHcZ23tCna" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating loss</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-07-012021-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">97,361</ix:nonFraction></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-07-012021-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">18,782</ix:nonFraction></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1340">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">116,143</ix:nonFraction>)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--NonoperatingIncomeExpense_p0p0_z5jdUHislW72" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other income</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-07-012021-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,525</ix:nonFraction></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-07-012021-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,400</ix:nonFraction></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1345">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,925</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProfitLoss_p0p0_zYCpf1ACDWv6" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Net loss</b></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-07-012021-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">95,836</ix:nonFraction></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-07-012021-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">15,382</ix:nonFraction></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1350">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">111,218</ix:nonFraction>)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 56 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Nine months
ended September 30, 2022</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20220101__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z1uHzDB7dhb3">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20220101__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zTq8ZgLj2iRa">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20220101__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zbD1oP6AXUwb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20220101__20220930_zBoZRPeY32Na">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>USA</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Switzerland</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Elimination</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Total</b></td></tr>
  <tr id="xdx_405_eus-gaap--Revenues_zbCHnDyzFwf1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 41%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2022-01-012022-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">63,898,961</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2022-01-012022-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,554,591</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(<ix:nonFraction name="us-gaap:Revenues" contextRef="From2022-01-012022-09-30_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,397,891</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">65,055,661</ix:nonFraction></td></tr>
  <tr id="xdx_401_eus-gaap--CostOfRevenue_zQxd8TJCvDJ4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2022-01-012022-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">61,838,539</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2022-01-012022-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,969,719</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2022-01-012022-09-30_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,397,891</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">62,410,367</ix:nonFraction></td></tr>
  <tr id="xdx_40E_eus-gaap--GrossProfit_z3SbYCT6Sh63" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2022-01-012022-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,060,422</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2022-01-012022-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">584,872</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1365">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,645,294</ix:nonFraction></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--OperatingExpensesAbstract_iB_zfOwcSLObdPf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--GeneralAndAdministrativeExpense_zcZtqIACElQe" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2022-01-012022-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,792,287</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2022-01-012022-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">597,810</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1375">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,390,097</ix:nonFraction></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--OperatingIncomeLoss_p0p0_zTqZXGJ8fKPj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2022-01-012022-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">731,865</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2022-01-012022-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">12,938</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1380">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">744,803</ix:nonFraction>)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NonoperatingIncomeExpense_p0p0_zNt4ZyjkII2" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2022-01-012022-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">45,938</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2022-01-012022-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,865</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1385">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">38,073</ix:nonFraction>)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--ProfitLoss_p0p0_zQ9llbAczFYh" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-01-012022-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">777,803</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-01-012022-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,073</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1390">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-01-01to2022-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">782,876</ix:nonFraction>)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Nine months Ended September 30, 2021</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20210101__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zAJQlyVtiUJg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20210101__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zTzw9kU8UQsg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20210101__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zLXzKmQiHWoi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20210101__20210930_ziLJwtBjj3Ok">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_405_eus-gaap--Revenues_zOoeDh3Bwo3k" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 41%">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-01-012021-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,404,674</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-01-012021-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,474,215</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(<ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-01-012021-09-30_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">36,172</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">46,842,717</ix:nonFraction></td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zXEbhJpZV6X8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-01-012021-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">42,487,024</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-01-012021-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,018,878</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-01-012021-09-30_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">36,172</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">45,469,730</ix:nonFraction></td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_zZ0VJkpINpV4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-01-012021-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">917,650</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-01-012021-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">455,337</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1405">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,372,987</ix:nonFraction></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--OperatingExpensesAbstract_iB_zuMiYoAW5rT7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--GeneralAndAdministrativeExpense_z56RoYrfssMl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-01-012021-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,077,319</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-01-012021-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">587,154</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1415">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,664,473</ix:nonFraction></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_p0p0_zOjP9Y15g577" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-01-012021-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,159,669</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-01-012021-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">131,817</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1420">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,291,486</ix:nonFraction>)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--NonoperatingIncomeExpense_p0p0_zDe4wnX0gaod" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-01-012021-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">839,316</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-01-012021-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">18,723</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1425">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">820,593</ix:nonFraction>)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProfitLoss_p0p0_z4R81oWsqLsl" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Net loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-01-012021-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,998,985</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-01-012021-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">113,094</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1430">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-01-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,112,079</ix:nonFraction>)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Asset
Information</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The following
table shows asset information by geographic segment as of September 30, 2022 and December 31, 2021:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20220930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zoM6a6vODrzl">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zxM4sbsg7GRg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20220930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zHXTX8BAggO5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20220930_zdZkkEj6rue3">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif">September 30, 2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_40A_eus-gaap--AssetsAbstract_iB_zc5UHXUdiT89" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--AssetsCurrent_i01I_zdSY5J1JFpz3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 41%; text-align: left; text-indent: 6pt; padding-left: 5.4pt">Current assets</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2022-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,628,559</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2022-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,091,622</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(<ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2022-09-30_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">578,999</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,141,182</ix:nonFraction></td></tr>
  <tr id="xdx_40A_eus-gaap--AssetsNoncurrent_i01I_zb9zZhehj6c6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 6pt; padding-left: 5.4pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2022-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,660,618</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2022-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">600,882</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2022-09-30_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,184,562</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,076,938</ix:nonFraction></td></tr>
  <tr id="xdx_401_eus-gaap--LiabilitiesAbstract_iB_z3f3E5UNgJz9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; padding-left: 5.4pt">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--LiabilitiesCurrent_i01I_zGtEPAKADBVc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 6pt; padding-left: 5.4pt">Current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2022-09-30_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,729,868</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2022-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,619,112</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2022-09-30_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">578,999</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,769,981</ix:nonFraction></td></tr>
  <tr id="xdx_40E_eus-gaap--LiabilitiesNoncurrent_i01I_zXjqMyR4tHs5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 5pt; padding-left: 5.4pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1458">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2022-09-30_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">246,473</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1460">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2022-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">246,473</ix:nonFraction></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z1ZK41RZWMr5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zgMvyKa93iYb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z6h26zEV8fCb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20211231_zXvG8k5oxQfd">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: justify">December 31, 2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--AssetsAbstract_iB_z1nwlnLdXzL" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--AssetsCurrent_i01I_zjLGjw6DBIm" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 41%; text-align: left; text-indent: 10pt">Current assets</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2021-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,783,859</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2021-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">997,216</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(<ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2021-12-31_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">214,551</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,566,524</ix:nonFraction></td></tr>
  <tr id="xdx_405_eus-gaap--AssetsNoncurrent_i01I_zjadKwFfKF85" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2021-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,468,491</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2021-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">609,189</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2021-12-31_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,584,562</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,493,118</ix:nonFraction></td></tr>
  <tr id="xdx_406_eus-gaap--LiabilitiesAbstract_iB_zQj6hB6VGmRc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zqzpeE8MXdch" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2021-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,070,972</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2021-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,506,594</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2021-12-31_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">214,551</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,363,015</ix:nonFraction></td></tr>
  <tr id="xdx_40D_eus-gaap--LiabilitiesNoncurrent_i01I_z0hrdoTT33Jl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1488">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2021-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">275,729</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1490">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">275,729</ix:nonFraction></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A9_znHLckj6rFUh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-09-30" escape="true" name="us-gaap:SubsequentEventsTextBlock"><p id="xdx_80B_eus-gaap--SubsequentEventsTextBlock_zAbivDjZ5bh2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><span style="background-color: white"><b>NOTE
12 &#8211;&#160;SUBSEQUENT EVENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Management has
evaluated subsequent events through the date these consolidated financial statements were available to be issued. The following subsequent
event was identified:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20221001__20221114_zQAUDU7GmcV4"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2022-10-012022-11-14" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,790,597</ix:nonFraction></span>
shares of common stock for cashless exercise of warrants.</span></td></tr></table>

</ix:nonNumeric><p id="xdx_814_zSVKQMSdudWj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>


<p style="font: 10.5pt/107% Trebuchet MS, Times, Serif; margin: 0 0 8pt"><b></b></p>

<!-- Field: Page; Sequence: 57 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10.5pt/107% Trebuchet MS, Times, Serif; margin: 0 0 8pt"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><span style="background-color: white"><b>Report
of Independent Registered Public Accounting <span style="letter-spacing: -0.2pt">Firm</span></b></span></p>

<p style="font: 12pt Trebuchet MS, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 8.3pt 217.15pt 0 7.6pt">To the Stockholders and Board of Directors iQSTEL,
Inc.</p>

<p style="font: 10.5pt/12.15pt Trebuchet MS, Times, Serif; margin: 0 0 0 7.6pt; text-align: justify">Coral Gables, <span style="letter-spacing: -0.25pt">FL</span></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.4pt 0 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 0 0 7.6pt; text-align: justify"><b>Opinion on the Consolidated Financial
<span style="letter-spacing: -0.1pt">Statements</span></b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.35pt 0 0"><b>&#160;</b></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.55pt 0 7.6pt; text-align: justify">We have audited the accompanying consolidated
balance sheets of iQSTEL, Inc. (the &#8220;Company&#8221;) as of December 31, 2021 and 2020, the related consolidated statements of operations,
stockholders&#8217; equity, and cash flows for the years then ended, and the related notes (collectively referred to as the &#8220;consolidated
financial statements&#8221;). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial
position of the Company at December 31, 2021 and 2020, and the results of its operations and its cash flows for each of the years then
ended<b>, </b>in conformity with accounting principles generally accepted in the United States of America.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.4pt 0 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0.05pt 0 0 7.6pt; text-align: justify"><b>Going Concern Uncertainty &#8211;
See Also Critical Audit Matters Section <span style="letter-spacing: -0.1pt">Below</span></b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.3pt 0 0"><b>&#160;</b></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.55pt 0 7.6pt; text-align: justify">The accompanying consolidated financial
statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the consolidated financial
statements, the Company has suffered recurring losses from operations and does not have an established source of revenues sufficient to
cover its operating costs, which raise substantial doubt about its ability to continue as a going concern. Management&#8217;s plans in
regard to these matters are also described in Note 3. The consolidated financial statements do not include any adjustments that might
result from the outcome of this uncertainty.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.5pt 0 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 0 0 7.6pt; text-align: justify"><b>Basis for <span style="letter-spacing: -0.1pt">Opinion</span></b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.3pt 0 0"><b>&#160;</b></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.55pt 0 7.6pt; text-align: justify">These consolidated financial statements
are the responsibility of the Company&#8217;s management. Our responsibility is to express an opinion on the Company&#8217;s consolidated
financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board
(United States) (&#8220;PCAOB&#8221;) and are required to be independent with respect to the Company in accordance with the U.S. federal
securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.45pt 0 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.6pt 0 7.6pt; text-align: justify">We conducted our audits in accordance
with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether
the consolidated financial statements are free of material misstatement, whether due to error or <span style="letter-spacing: -0.1pt">fraud.</span></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.35pt 0 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0.05pt 5.55pt 0 7.6pt; text-align: justify">Our audits included performing
procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing
procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures
in the consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates
made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits
provide a reasonable basis for our opinion.</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0.05pt 5.55pt 0 7.6pt; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 58 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0.05pt 5.55pt 0 7.6pt; text-align: justify"></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 5.1pt 0 0 7.6pt; text-align: justify"><b>Critical Audit <span style="letter-spacing: -0.1pt">Matters</span></b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.3pt 0 0"><b>&#160;</b></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.75pt 0 7.6pt; text-align: justify">The critical audit matters communicated
below are matters arising from the current period audit of the consolidated financial statements that were communicated or required to
be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the consolidated financial
statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters
does not alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the
critical audit matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they
relate.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.4pt 0 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0pt 0 0pt 7.6pt; text-align: justify"><b><i>Revenue <span style="letter-spacing: -0.1pt">Recognition</span></i></b></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0pt 0 0pt 7.6pt; text-align: justify"><b><i><span style="letter-spacing: -0.1pt">&#160;</span></i></b></p>

<p style="font: 10.5pt/12.15pt Trebuchet MS, Times, Serif; margin: 0pt 0 0pt 7.6pt; text-align: justify"><i>Critical Audit Matter <span style="letter-spacing: -0.1pt">Description</span></i></p>

<p style="font: 10.5pt/12.15pt Trebuchet MS, Times, Serif; margin: 0pt 0 0pt 7.6pt; text-align: justify"><i><span style="letter-spacing: -0.1pt">&#160;</span></i></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0pt 5.75pt 0pt 7.6pt; text-align: justify">The Company recognizes revenue upon
transfer of control of promised services to customers in an amount that reflects the consideration the Company expects to receive in exchange
for those services.</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0.05pt 0 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.75pt 0 7.6pt; text-align: justify">Significant judgment is exercised by
the Company in determining revenue recognition for customer agreements, and include the pattern of delivery (i.e., timing of when revenue
is recognized) for each distinct performance obligation.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.55pt 0 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.7pt 0 7.6pt; text-align: justify">The related audit effort in evaluating
management&#8217;s judgments in determining revenue recognition for customer agreements required a high degree of auditor judgment.</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 0 0 7.6pt; text-align: justify"><i>How the Critical Audit Matter was Addressed
in the <span style="letter-spacing: -0.1pt">Audit</span></i></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0"><i>&#160;</i></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.65pt 0 7.6pt; text-align: justify">Our principal audit procedures related
to the Company&#8217;s revenue recognition for customer agreements included the following:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.5pt 0 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 34px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Symbol; font-size: 10.5pt">&#183;</span></td>
    <td><span style="font-family: Trebuchet MS, Times, Serif; font-size: 10.5pt">We gained an understanding of internal controls related to revenue <span style="letter-spacing: -0.1pt">recognition.</span></span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 34px">&#160;</td>
    <td style="width: 24px; padding-top: 0.1pt; line-height: 12.85pt"><span style="font-family: Symbol; font-size: 10.5pt">&#183;</span></td>
    <td style="padding-top: 0.1pt; line-height: 12.85pt"><span style="font-family: Trebuchet MS, Times, Serif; font-size: 10.5pt">We evaluated management&#8217;s significant accounting policies for <span style="letter-spacing: -0.1pt">reasonableness.</span></span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 34px">&#160;</td>
    <td style="width: 24px; line-height: 12.85pt"><span style="font-family: Symbol; font-size: 10.5pt">&#183;</span></td>
    <td style="line-height: 12.85pt"><span style="font-family: Trebuchet MS, Times, Serif; font-size: 10.5pt">We selected a sample of revenues recognized and performed the following <span style="letter-spacing: -0.1pt">procedures:</span></span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 82px">&#160;</td>
    <td style="width: 24px; padding-top: 0.6pt; line-height: 92%"><span style="font-family: Courier New, Courier, Monospace; font-size: 10.5pt; line-height: 92%">o</span></td>
    <td style="padding-top: 0.6pt; text-align: justify; line-height: 92%"><span style="font-family: Trebuchet MS, Times, Serif; font-size: 10.5pt; line-height: 92%">Obtained and read contract source documents for each selection and other documents that were part of the agreement, if applicable.</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 82px">&#160;</td>
    <td style="width: 24px; padding-top: 0.25pt; line-height: 96%"><span style="font-family: Courier New, Courier, Monospace; font-size: 10.5pt; line-height: 96%">o</span></td>
    <td style="padding-top: 0.25pt; text-align: justify; line-height: 96%"><span style="font-family: Trebuchet MS, Times, Serif; font-size: 10.5pt; line-height: 96%">Assessed the terms in the customer agreement and evaluated the appropriateness of management&#8217;s application of their accounting policies, along with their use of estimates, in the determination of revenue recognition <span style="letter-spacing: -0.1pt">conclusions.</span></span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 82px">&#160;</td>
    <td style="width: 24px; padding-top: 0.65pt; line-height: 91%"><span style="font-family: Courier New, Courier, Monospace; font-size: 10.5pt; line-height: 91%">o</span></td>
    <td style="padding-top: 0.65pt; text-align: justify; line-height: 91%"><span style="font-family: Trebuchet MS, Times, Serif; font-size: 10.5pt; line-height: 91%">We tested the mathematical accuracy of management&#8217;s calculations of revenue and the associated timing of revenue recognized in the financial statements.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 5.1pt 0 0 7.6pt"></p>

<!-- Field: Page; Sequence: 59 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 5.1pt 0 0 7.6pt"></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 5.1pt 0 0 7.6pt"><b><i>Going <span style="letter-spacing: -0.1pt">Concern</span></i></b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.55pt 0 0"><b><i>&#160;</i></b></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 0 0 25.6pt; text-align: justify"><i>Critical Audit Matter <span style="letter-spacing: -0.1pt">Description</span></i></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.55pt 0 0"><i>&#160;</i></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.6pt 0 25.6pt; text-align: justify">As described further in Note 3 to the
consolidated financial statements, the Company has suffered recurring losses from operations and does not have an established source of
revenues sufficient to cover its operating costs. The ability of the Company to continue as a going concern is dependent on executing
its business plan and ultimately to attain profitable operations. Accordingly, the Company has determined that these factors raise substantial
doubt as to the Company&#8217;s ability to continue as a going concern for a period of one year from the issuance of these financial statements.
Management intends to continue to fund its business by way of public or private offerings of the Company&#8217;s stock or through loans
from private investors, in order satisfy the Company&#8217;s obligations as they come due for at least one year from the financial statement
issuance date. However, the Company has not concluded that these plans alleviate the substantial doubt related to its ability to continue
as a going concern.</p>

<p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0.5pt 0 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 0 0 25.6pt; text-align: justify"><i>How the Critical Audit Matter was Addressed
in the <span style="letter-spacing: -0.1pt">Audit</span></i></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.55pt 0 0"><i>&#160;</i></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.75pt 0 25.6pt; text-align: justify">We determined the Company&#8217;s ability
to continue as a going concern is a critical audit matter due to the estimation and uncertainty regarding the Company&#8217;s available
capital and the risk of bias in management&#8217;s judgments and assumptions in their determination. Our audit procedures related to the
Company&#8217;s assertion on its ability to continue as a going concern included the following, among others:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.5pt 0 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 58px">&#160;</td>
    <td style="width: 24px; padding-top: 0.05pt"><span style="font-family: Symbol; font-size: 10.5pt">&#183;</span></td>
    <td style="padding-top: 0.05pt; text-align: justify"><span style="font-family: Trebuchet MS, Times, Serif; font-size: 10.5pt">We performed testing procedures such as analytical procedures to identify conditions and events that indicate that there could be substantial doubt about the Company&#8217;s ability to continue as a going concern for a reasonable period of time.</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 58px">&#160;</td>
    <td style="width: 24px; padding-top: 0.05pt"><span style="font-family: Symbol; font-size: 10.5pt">&#183;</span></td>
    <td style="padding-top: 0.05pt; text-align: justify"><span style="font-family: Trebuchet MS, Times, Serif; font-size: 10.5pt">We reviewed and evaluated management's plans for dealing with adverse effects of these conditions and events.</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 58px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Symbol; font-size: 10.5pt">&#183;</span></td>
    <td style="padding-right: 5.75pt; text-align: justify"><span style="font-family: Trebuchet MS, Times, Serif; font-size: 10.5pt">We inquired of Company management and reviewed company records to assess whether there are additional factors that contribute to the uncertainties disclosed.</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 58px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Symbol; font-size: 10.5pt">&#183;</span></td>
    <td style="padding-right: 5.85pt; text-align: justify"><span style="font-family: Trebuchet MS, Times, Serif; font-size: 10.5pt">We assessed whether the Company&#8217;s determination that there is substantial doubt about its ability to continue as a going concern was adequately disclosed.</span></td></tr>
  </table>
<p id="xdx_04E_c20210101__20211231_zJZ6wfYIz9ui" style="font: 12pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 10.3pt 0 0 7.6pt">/s/ Urish Popeck &amp; Co., <span style="letter-spacing: -0.25pt">LLC</span></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.4pt 0 0">&#160;</p>

<p style="font: 10.5pt/197% Trebuchet MS, Times, Serif; margin: 0 152.35pt 0 7.6pt">We have served as the Company's auditor since 2020.</p>

<p style="font: 10.5pt/197% Trebuchet MS, Times, Serif; margin: 0 152.35pt 0 7.6pt">Pittsburgh, PA</p>

<p style="font: 10.5pt/11.95pt Trebuchet MS, Times, Serif; margin: 0 0 0 7.6pt">April 15, <span style="letter-spacing: -0.2pt">2022</span></p>

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0 0 8pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<!-- Field: Page; Sequence: 60 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>iQSTEL INC</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Consolidated Balance Sheets</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_30F_111_zc1aQgQoiXKk" summary="xdx: Statement - Consolidated Balance Sheets (Annual)" style="font: 12pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_493_20211231_zA9s4KZM8Gwk" style="font-size: 10pt; font-weight: bold; text-align: center">December 31,</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_498_20201231_z5ETswRcbs76" style="font-size: 10pt; font-weight: bold; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2021</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2020</td></tr>
  <tr id="xdx_40B_eus-gaap--AssetsAbstract_iB_zCt0DVuN5Uc3" style="vertical-align: bottom">
    <td style="font-size: 10pt; font-weight: bold">ASSETS</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AssetsCurrentAbstract_i01B_zqFyi2AWbqs2" style="vertical-align: bottom">
    <td style="font-size: 10pt; text-align: left">Current Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_p0p0_maACzB7Y_zyyA2can5jvh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 68%; font-size: 10pt; padding-left: 10pt">Cash</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,334,813</ix:nonFraction></td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">753,316</ix:nonFraction></td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--AccountsReceivableNetCurrent_i02I_maACzB7Y_zxU5rVIpZMG" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Accounts receivable, net</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,540,515</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,528,321</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--DueFromRelatedParties_i02I_maACzB7Y_zUKZXQ3IMxC2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Due from related parties</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DueFromRelatedParties" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">424,086</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DueFromRelatedParties" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">221,790</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--PrepaidExpenseCurrent_i02I_maACzB7Y_zRdS0CjObkK7" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Prepaid and other current assets</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:PrepaidExpenseCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">267,110</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:PrepaidExpenseCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">78,157</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--AssetsCurrent_i02TI_mtACzB7Y_maAzbZH_zme6yxIjjJFg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Total Current Assets</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,566,524</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,581,584</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentNet_i01I_maAzbZH_zGBx1VEo3ULc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Property and equipment, net</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">409,382</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">350,530</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsNet_i01I_maAzbZH_zHTAqtJRlX3" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Intangible asset</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">99,592</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,875</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--Goodwill_i01I_maAzbZH_z1Kr0A5VJHZ1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt">Goodwill</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,537,742</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,537,742</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--DeferredTaxAssetsNet_i01I_maAzbZH_zoaxcd5rkBn6" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Deferred tax assets</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsNet" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">446,402</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">460,036</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--Assets_i01TI_mtAzbZH_zSY46gMQJz2f" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">TOTAL ASSETS</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,059,642</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,951,767</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_zVDxlIBu5ue1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; font-weight: bold; text-align: left">LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--LiabilitiesCurrentAbstract_i01B_zza6gl9L0Tll" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--AccountsPayableCurrent_i02I_maLCzpyr_ztvf0N0662x" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Accounts payable</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,474,595</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,737,411</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--DueToRelatedPartiesCurrent_i02I_maLCzpyr_zArTmU77IKqa" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Due to related parties</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,613</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">94,616</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--ShortTermBorrowings_i02I_maLCzpyr_zjCawTp2Lhck" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Loans payable - net of discount of <span id="xdx_906_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iI_c20211231_zFZHOwKwlcQd">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,406</ix:nonFraction>
    </span>and <span id="xdx_909_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iI_c20201231_zzAVWfVCWnh4">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">19,221</ix:nonFraction></span></td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:ShortTermBorrowings" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">315,450</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:ShortTermBorrowings" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,332,612</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--DueToOtherRelatedPartiesClassifiedCurrent_i02I_maLCzpyr_zOujfbpQMgAf" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Loans payable - related parties</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DueToOtherRelatedPartiesClassifiedCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">239,308</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DueToOtherRelatedPartiesClassifiedCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,054,379</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--ConvertibleSubordinatedDebtCurrent_i02I_maLCzpyr_z8lCN1ST0fR" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Current portion of convertible notes - net of discount of <span id="xdx_909_ecustom--LoansPayableUnamortizedDiscount1_iI_p0p0_c20211231_zbfpKBt04uy2">$<ix:nonFraction name="IQST:LoansPayableUnamortizedDiscount1" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction>
    </span>and <span id="xdx_900_ecustom--LoansPayableUnamortizedDiscount1_c20201231_p0p0_zytQebZi2eAe">$<ix:nonFraction name="IQST:LoansPayableUnamortizedDiscount1" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">370,106</ix:nonFraction></span></td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1552">&#8212;</span>&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleSubordinatedDebtCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">253,554</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--OtherLiabilitiesCurrent_i02I_maLCzpyr_z64KDJKsH4Gb" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Other current liabilities</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OtherLiabilitiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">307,049</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OtherLiabilitiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">413,676</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--DerivativeLiabilitiesCurrent_i02I_maLCzpyr_zLTxOLN2fs5b" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Derivative liabilities</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1560">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DerivativeLiabilitiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,025,691</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--LiabilitiesCurrent_i02TI_mtLCzpyr_maLzzCI_zHCdolcMplnj" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Total Current Liabilities</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,363,015</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,911,939</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--ConvertibleDebtNoncurrent_i01I_maLzzCI_z2dQ7z1qlElh" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Convertible notes - net of discount of <span id="xdx_90F_eus-gaap--DebtInstrumentUnamortizedDiscountNoncurrent_iI_c20211231_zoFty5C3qpfe">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction>
    </span>and <span id="xdx_901_eus-gaap--DebtInstrumentUnamortizedDiscountNoncurrent_iI_c20201231_zYftL5ho3IZb">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,184</ix:nonFraction></span></td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1566">&#8212;</span>&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleDebtNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,816</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--LoansPayableToBank_i01I_maLzzCI_zKJ31u3BAdQd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Loans payable, non-current</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:LoansPayableToBank" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">119,295</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:LoansPayableToBank" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">270,836</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--AccruedEmployeeBenefitsCurrentAndNoncurrent_i01I_maLzzCI_zRUmzbLo8Gi6" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Employee benefits, non-current</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">156,434</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">161,212</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--Liabilities_i01TI_mtLzzCI_zdmR5u8MtGwd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">TOTAL LIABILITIES</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,638,744</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,346,803</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--StockholdersEquityAbstract_iB_zy2aV9oay5B2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Stockholders' Equity (Deficit)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--PreferredStockValue_i01I_zNvx5Gy2gS45" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; padding-left: 10pt">Preferred stock: <span id="xdx_90A_eus-gaap--PreferredStockSharesAuthorized_iI_c20201231_zhQitIO2YMV3"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,200,000</ix:nonFraction>
    </span>authorized; <span id="xdx_907_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201231_zCOMnboXPSJj">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction>
    </span>par value</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; text-indent: 10pt; padding-left: 10pt">Series A Preferred stock: <span id="xdx_90A_eus-gaap--PreferredStockSharesAuthorized_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zeeqPdJ5ZjKc"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction>
    </span>designated; <span id="xdx_901_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zfmjM9bOgZ7h">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction>
    </span>par value, <span id="xdx_904_eus-gaap--PreferredStockSharesOutstanding_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zoEEHp8NX3uk"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction>
    </span>shares issued and outstanding, respectively</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--PreferredStockValue_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zujrJiqd8wqk" style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--PreferredStockValue_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zB0WlcImjlw" style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; text-indent: 10pt; padding-left: 10pt">Series B Preferred stock: <span id="xdx_904_eus-gaap--PreferredStockSharesAuthorized_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zei7faDFtB14"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2020-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000</ix:nonFraction>
    </span>designated; <span id="xdx_903_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zvrj607IZdNa">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2020-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction>
    </span>par value, <span id="xdx_902_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zKIwaaWmGIff"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction>
    </span>and <span id="xdx_909_eus-gaap--PreferredStockSharesOutstanding_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zMnKQtm9XRY9"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2020-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">0</ix:nonFraction>
    </span>shares issued and outstanding</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--PreferredStockValue_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zBB4s94WU9ze" style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--PreferredStockValue_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zGqaz7gLE3T4" style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1597">&#8212;</span>&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; text-indent: 10pt; padding-left: 10pt">Series C Preferred stock: <span id="xdx_901_eus-gaap--PreferredStockSharesAuthorized_iI_c20201231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z2RcnpoDh9K3"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2020-12-31_custom_PreferredClassCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000</ix:nonFraction>
    </span>designated; <span id="xdx_901_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zBeGFbyyGg01">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2020-12-31_custom_PreferredClassCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction>
    </span>par value, <span id="xdx_901_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20201231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zSgWjXEAy3Rj"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2020-12-31_custom_PreferredClassCMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">No
    </ix:nonFraction></span>shares issued and outstanding</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--PreferredStockValue_iI_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z003tcJTNcL5" style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1601">&#8212;</span>&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--PreferredStockValue_iI_c20201231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zj6bc7AHct6f" style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1602">&#8212;</span>&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--CommonStockValue_i01I_zbX64Tj56Bw1" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Common stock: <span id="xdx_905_eus-gaap--CommonStockSharesAuthorized_iI_c20201231_zjYoZBtVf918"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">300,000,000</ix:nonFraction>
    </span>authorized; <span id="xdx_903_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20201231_z4ShlgRsOqsb">$<ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction>
    </span>par value <span id="xdx_906_eus-gaap--CommonStockSharesOutstanding_iI_c20211231_zCObEFQmFP54"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">147,477,358</ix:nonFraction>
    </span>and <span id="xdx_900_eus-gaap--CommonStockSharesOutstanding_iI_c20201231_zuShQyK43Dsa"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">118,133,432</ix:nonFraction>
    </span>shares issued and outstanding, respectively</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">147,477</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">118,133</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--AdditionalPaidInCapital_i01I_zR1MDWWMBfqg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Additional paid in capital</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,842,982</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,267,261</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--RetainedEarningsAccumulatedDeficit_i01I_zoAKNehyqdCi" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Accumulated deficit</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">18,536,921</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">14,699,148</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_403_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_i01I_zJ14fF19BUA8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Accumulated other comprehensive loss</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">36,658</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">74,831</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40F_eus-gaap--StockholdersEquity_iTI_mtCz3t4_zBfGfI4CKvs8" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Equity (Deficit) attributed to stockholders of iQSTEL Inc.</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,416,911</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,388,575</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_405_eus-gaap--MinorityInterest_iI_z0PoIpfhlku2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Deficit attributable to noncontrolling interests</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:MinorityInterest" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">996,013</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:MinorityInterest" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,006,461</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_409_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iTI_z7sMlR891eXc" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Total stockholders' Equity (Deficit)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,420,898</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,395,036</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--LiabilitiesAndStockholdersEquity_iTI_zl968CICKBTd" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">TOTAL LIABILITIES AND
    STOCKHOLDERS' EQUITY (DEFICIT)</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,059,642</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,951,767</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of these
consolidated financial statements.&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 61 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>iQSTEL INC</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Consolidated Statements of Operations</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<table cellpadding="0" cellspacing="0" id="xdx_308_113_zTPWQTecIv35" summary="xdx: Statement - Consolidated Statements of Operations (Annual)" style="font: 12pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20210101__20211231_zlO88IvycC8k">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20200101__20201231_z07j6rNIIMJ1">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Years Ended</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2021</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2020</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--Revenues_maGPzALA_zyS48aknUA3f" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 68%; font-size: 10pt">Revenues</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">64,702,018</ix:nonFraction></td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,910,006</ix:nonFraction></td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--CostOfRevenue_msGPzALA_zTiy6DSMvCLl" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; padding-bottom: 1pt">Cost of revenue</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">63,168,303</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,947,654</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--GrossProfit_iT_mtGPzALA_maOILz5pl_zlZ4MXEbfCh8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Gross profit</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,533,715</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">962,352</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--OperatingExpensesAbstract_iB_zxXnJcq63Yy5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--GeneralAndAdministrativeExpense_i01_maOEzoTB_zl7KMlPbwzvd" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">General and administration</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,517,631</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,174,367</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--OperatingExpenses_i01T_mtOEzoTB_msOILz5pl_zJmGCdm71U09" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Total operating expenses</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,517,631</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,174,367</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--OperatingIncomeLoss_iT_mtOILz5pl_maILFCOzDyP_zIV15Jm5rJGk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Operating loss</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,983,916</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,212,015</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--NonoperatingIncomeExpenseAbstract_iB_zA1nh0rwXKzd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Other income (expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--OtherNonoperatingIncome_i01_maNIEzMFd_zX8eDCKWqWRh" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Other income</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OtherNonoperatingIncome" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,426</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OtherNonoperatingIncome" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">38,585</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--OtherNonoperatingIncomeExpense_i01_maNIEzMFd_z415P0OwIWVa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Other expenses</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,684</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">117,562</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40E_ecustom--InterestExpense2_i01N_di_msNIEzMFd_zpMd9csH8nY8" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Interest expense</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="IQST:InterestExpense2" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">675,481</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="IQST:InterestExpense2" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,509,323</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_409_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1_i01_maNIEzMFd_zPn8wSg5qSRe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Change in fair value of derivative liabilities</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">317,080</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">255,614</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--GainsLossesOnExtinguishmentOfDebt_i01N_p0p0_di_maNIEzMFd_zq4oVgQKGsv4" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Gain (loss) on settlement of debt</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:GainsLossesOnExtinguishmentOfDebt" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">528,794</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:GainsLossesOnExtinguishmentOfDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">154,629</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_408_eus-gaap--NonoperatingIncomeExpense_i01T_p0p0_mtNIEzMFd_maILFCOzDyP_zaywt3cyROEi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Total other income (expense)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">880,085</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,487,315</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzDyP_z8r2HxVtgOh5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Net loss before provision for income taxes</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,864,001</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,699,330</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zNakxndTw1U1" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Income taxes</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1677">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">152</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_408_eus-gaap--ProfitLoss_iT_p0p0_maNILzPU2_zBXEifUpQLui" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; font-weight: bold; text-align: left">Net income (loss)</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,864,001</ix:nonFraction></td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,699,482</ix:nonFraction></td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
  <tr id="xdx_402_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_msNILzPU2_zPPAQqwnlfYl" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Less: Net income (loss) attributable to noncontrolling interests</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">26,228</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">125,591</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--NetIncomeLoss_mtNILzPU2_zH1H5BlNVDLl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net income (loss) attributed to stockholders
    of iQSTEL Inc.</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,837,773</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,573,891</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--ComprehensiveIncomeNetOfTaxAbstract_iB_zSlfUy7iePU4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; font-weight: bold; text-align: left">Comprehensive income (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--ProfitLoss_i01T_p0p0_znD1fQL9I71j" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Net income (loss)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,864,001</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,699,482</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_407_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest_i01N_di_z8j5a8oiUXli" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Foreign currency adjustment</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">74,849</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">146,373</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_409_eus-gaap--ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_i01T_p0p0_zv4o24kBMThl" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Total comprehensive income (loss)</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,789,152</ix:nonFraction></td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,845,855</ix:nonFraction></td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
  <tr id="xdx_402_eus-gaap--ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_zkE9L8Ia8AL3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Less: Comprehensive income attributable to noncontrolling interests</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,448</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">197,314</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40C_eus-gaap--ComprehensiveIncomeNetOfTax_iT_p0p0_zdFvcTgYh4q8" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net comprehensive income (loss) attributed
    to stockholders of iQSTEL Inc.</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,799,600</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,648,541</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--EarningsPerShareBasic_zz30lwcWKrse" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Basic and diluted loss per common share</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.03</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.10</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_z11MVPlCBk17" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Weighted average number of common shares outstanding - Basic
    and diluted</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">135,383,893</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">63,941,222</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of these
consolidated financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>


<!-- Field: Page; Sequence: 62 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>iQSTEL INC</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Consolidated Statements of Changes in Stockholders&#8217;
Equity (Deficit)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>For the years ended December 31, 2021 and 2020</b>&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_301_114_zNE79yzjq9z2" summary="xdx: Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Deficit) (Annual)" style="margin-left: auto; border-collapse: collapse; width: 100%; margin-right: auto">
        <tr>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_4BD_us-gaap--StatementEquityComponentsAxis_us-gaap--PreferredStockMember_us-gaap--StatementClassOfStockAxis_us-gaap--SeriesAPreferredStockMember_zNBAIVE0fMQl">&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_4B7_us-gaap--StatementEquityComponentsAxis_us-gaap--PreferredStockMember_us-gaap--StatementClassOfStockAxis_us-gaap--SeriesBPreferredStockMember_zt2wIhJL3qxg">&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_4B4_us-gaap--StatementEquityComponentsAxis_us-gaap--CommonStockMember_zcKeeDh583W4">&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_4BA_us-gaap--StatementEquityComponentsAxis_us-gaap--AdditionalPaidInCapitalMember_zcn9p3q0DxWe">&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_4BF_us-gaap--StatementEquityComponentsAxis_us-gaap--RetainedEarningsMember_zqRdq0CkqjAd">&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_4B4_us-gaap--StatementEquityComponentsAxis_us-gaap--ComprehensiveIncomeMember_zzldsREBlJIg">&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_4BF_zgPb0vRzEo7g">&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_4B1_us-gaap--StatementEquityComponentsAxis_us-gaap--NoncontrollingInterestMember_zW1voPVXgiq8">&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_4B6_us-gaap--StatementEquityComponentsAxis_us-gaap--AociIncludingPortionAttributableToNoncontrollingInterestMember_zPZgDOdUVcH5">&#160;</td></tr>
    <tr>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td colspan="5" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-size: 10pt"><b>Series
       A Preferred Stock</b></span></td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td colspan="5" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-size: 10pt"><b>Series
       B Preferred Stock</b></span></td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td colspan="5" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-size: 10pt"><b>Common
       Stock</b></span></td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;Shares
                                            </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;Amount
                                            </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;Shares
                                            </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;Amount
                                            </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;Shares
                                            </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;Amount
                                            </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: 12pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Additional
                                            Paid in&#160;Capital </b></span></td><td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Accumulated&#160;Deficit
                                            </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Accumulated
                                            Other Comprehensive &#160;Loss </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;Total
                                            </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: 12pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Non
                                            Controlling&#160;Interest </b></span></td><td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;Total
    Shareholders' Deficit</b></span></td></tr>
  <tr id="xdx_437_c20200101__20201231_eus-gaap--StockholdersEquity_iS_zAJNCgrIDRN9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 10pt"><b>Balance - December 31, 2019</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--SharesIssued_iS_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zb3TlnKHWEp2" style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1722">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1713">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--SharesIssued_iS_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zjknsYBcZ6j5" style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1723">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1714">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--SharesIssued_iS_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPiUvUrA3Ki" style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">18,008,591</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">18,008</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,240,528</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">8,125,257</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">181</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,866,902</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">903,513</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">$(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,770,415</ix:nonFraction>)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_ecustom--PreferredStockIssuedForConversionOfCommonStockValue_zqj8WnW2Pskh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Preferred stock issued for conversion of common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98E_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zZlwHFZJIVL5" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_981_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zDeaBzW2Gte2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1736">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1727">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zrShAgr4QPFb" style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="Shares">100,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">100</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">90</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1730">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1731">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1732">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1733">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1734">&#8212;</span>&#160;&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--StockIssuedDuringPeriodValueNewIssues_zXp4z0yc7RHj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for cash</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z05riCmXO6r" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1748">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1739">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zgBBxCeSCdSk" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1749">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1740">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zq1oBs0O4MRh" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">23,937,500</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">23,938</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,891,067</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1743">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1744">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,915,005</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1746">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,915,005</ix:nonFraction></td></tr>
  <tr id="xdx_406_ecustom--CommonStockIssuedForSettlementOfDebtValue1_zpgKc6JRB7qi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for settlement of debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98A_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zanqiysG2WP8" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1761">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1752">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_987_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zCU15uVwQDQ" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1762">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1753">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_987_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zUqFvYjGC9Ee" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">12,818,145</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,818</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">876,275</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1756">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1757">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">889,093</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1759">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">889,093</ix:nonFraction></td></tr>
  <tr id="xdx_40F_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_zBxzta40K6Fl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for services</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z5j9PZTu6VR4" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1774">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1765">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zFiNwNkSJSq1" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1775">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1766">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zm04iroPMYT3" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,267,600</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,268</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">641,590</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1769">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1770">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">647,858</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1772">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">647,858</ix:nonFraction></td></tr>
  <tr id="xdx_402_ecustom--CommonStockIssuedForForbearanceOfDebtValue_zTNbJu3vFFI8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for forbearance of debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98E_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zSdvy8cSQgka" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1787">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1778">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98F_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z7flhq2HErP2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1788">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1779">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98C_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z3g8T1Vp0d81" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,150,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,150</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">91,100</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1782">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1783">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,250</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1785">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,250</ix:nonFraction></td></tr>
  <tr id="xdx_40B_ecustom--CommonStockIssuedForConversionOfDebtValue_zMpsYkOqmjH7" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for conversion of debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_984_ecustom--CommonStockIssuedForConversionOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zAIuNJe75us2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1800">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1791">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98E_ecustom--CommonStockIssuedForConversionOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z22p36ah12A7" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1801">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1792">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_984_ecustom--CommonStockIssuedForConversionOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zz5ZgGoNpFp2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">46,575,378</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">46,575</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,349,865</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1795">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1796">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,396,440</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1798">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,396,440</ix:nonFraction></td></tr>
  <tr id="xdx_403_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_zaCwrsz9cEPb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for exercised cashless warrant</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z5wsbBX3swMb" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1813">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1804">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zMeLS534eM2j" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1814">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1805">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zTItD9Pwylff" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">9,476,218</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,476</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">9,476</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1808">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1809">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1810">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1811">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1812">&#8212;</span>&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_zxhdw6Eg5qD3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for acquisition of Itsbchain LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zlH6WC2bL31k" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1826">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1817">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zQdMRaiLKsO6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1827">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1818">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zh13W3Mb9QU4" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1828">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1819">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">50,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1821">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1822">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">50,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1824">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">50,000</ix:nonFraction></td></tr>
  <tr id="xdx_406_ecustom--AcquisitionOfIOTLabs_z6L2BN8uCfs4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Acquisition of IoT Lab</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_ecustom--AcquisitionOfIOTLabsShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zBaolqk4izjf" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1839">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1830">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98F_ecustom--AcquisitionOfIOTLabsShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zhpyDUjZ5Yqi" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1840">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1831">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_ecustom--AcquisitionOfIOTLabsShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zwyO2qx3dgD3" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1841">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1832">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1833">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1834">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1835">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1836">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:AcquisitionOfIOTLabs" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">94,366</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:AcquisitionOfIOTLabs" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">94,366</ix:nonFraction></td></tr>
  <tr id="xdx_408_ecustom--ResolutionOfDerivativeLiabilitiesValue_zVaJpGXOpOzh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Resolution of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_988_ecustom--ResolutionOfDerivativeLiabilitiesValue_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zCr10kbSlcXh" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1852">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1843">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98D_ecustom--ResolutionOfDerivativeLiabilitiesValue_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zzD49w3BWePj" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1853">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1844">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98E_ecustom--ResolutionOfDerivativeLiabilitiesValue_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zswes1ToK6k3" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1854">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1845">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,136,222</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1847">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1848">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,136,222</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1850">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,136,222</ix:nonFraction></td></tr>
<tr id="xdx_403_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_zlP4bSta3hna" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Foreign currency translation adjustments</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zHDkB9zFyaC3" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1865">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1856">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zM6HNZG7XPxj" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1866">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1857">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zNPrbCZztXQk" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1867">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1858">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1859">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1860">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">74,650</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">74,650</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">71,723</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">146,373</ix:nonFraction>)</td></tr>
  <tr id="xdx_40C_eus-gaap--NetIncomeLoss_zTwHXfZDAaJd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Net loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--NetIncomeLoss_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z7BUjR5n97yg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1878">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1869">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--NetIncomeLoss_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zYXJRalUmL6g" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1879">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1870">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--NetIncomeLoss_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ziuOZNnTjZJ8" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1880">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1871">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1872">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,573,891</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1874">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,573,891</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">125,591</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,699,482</ix:nonFraction>)</td></tr>
  <tr id="xdx_438_c20210101__20211231_eus-gaap--StockholdersEquity_iS_zVOZPeTrlXre" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 10pt"><b>Balance - December 31, 2020</b></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--SharesIssued_iS_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zNUomy3sgse7" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--SharesIssued_iS_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zKCyfgH3utub" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1892">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1883">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--SharesIssued_iS_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zJpRYzc56D4" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">118,133,432</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">118,133</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,267,261</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">14,699,148</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">74,831</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,388,575</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,006,461</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">$(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,395,036</ix:nonFraction>)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--PreferredStockIssuedForConversionOfCommonStockValue_zaGyx3JgUVp5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Preferred stock issued for conversion of common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_985_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zGXTOvSgpfLd" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1904">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1895">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_984_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zlZbZvLZCHif" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98F_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zrpoKCTVMIJb" style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="Shares">21,000,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">21,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,979</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1899">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1900">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1901">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1902">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1903">&#8212;</span>&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_zxkxsp77xwlg" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for cash and subscription receivable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zBi9hnnxGEqj" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1917">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1908">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zgPfITPQ4lef" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1918">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1909">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpO9wm73MOD9" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">41,562,500</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">41,563</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,394,687</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1912">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1913">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,436,250</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1915">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,436,250</ix:nonFraction></td></tr>
  <tr id="xdx_40F_ecustom--CommonStockIssuedForSettlementOfDebtValue1_zD5FNdC2dMZe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for settlement of debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zi6oSItuils2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1930">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1921">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zdwYv0suAjlh" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1931">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1922">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98A_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zZuglc20eZRh" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,230,394</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,230</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,054,300</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1925">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1926">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,056,530</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1928">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,056,530</ix:nonFraction></td></tr>
  <tr id="xdx_408_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_zTWh0xMSDs74" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for service</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zz7wBMrnVJD5" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1943">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1934">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z7Di4DKQBvmi" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1944">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1935">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zq5jFVtJRpXg" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">195,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">195</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">284,505</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1938">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1939">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">284,700</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1941">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">284,700</ix:nonFraction></td></tr>
  <tr id="xdx_406_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_z1u7IIzlvLs6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for compensation</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zOEq2b0jun86" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1956">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1947">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z7JRSv7TAMme" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1957">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1948">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zBJmhis69KWf" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,320,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,320</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,036,248</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1951">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1952">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,037,568</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1954">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,037,568</ix:nonFraction></td></tr>
  <tr id="xdx_405_ecustom--CommonStockIssuedForForbearanceOfDebtValue_z4aHs3eSU2K3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for forbearance of debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_989_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zIzKrVNwj2s8" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1969">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1960">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98A_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_znjcKgsRYNUc" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1970">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1961">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_982_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zdjTi83opSYh" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">250,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">250</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">49,675</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1964">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1965">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">49,925</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1967">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">49,925</ix:nonFraction></td></tr>
  <tr id="xdx_40A_ecustom--CommonStockIssuedForConversionOfDebtValue_zHi7bGvRjRUl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for conversion of debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_987_ecustom--CommonStockIssuedForConversionOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zOUkmTPwAnwe" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1982">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1973">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_982_ecustom--CommonStockIssuedForConversionOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zqrHu7U2cvE4" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1983">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1974">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_985_ecustom--CommonStockIssuedForConversionOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zw2SUSMFo1k" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,080,632</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,081</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">416,214</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1977">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1978">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">422,295</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1980">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">422,295</ix:nonFraction></td></tr>
  <tr id="xdx_406_ecustom--CommonStockPayableValue_zbtWkli1S8Bg" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_ecustom--CommonStockPayableShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zOyggE7Y35aj" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1995">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1986">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_989_ecustom--CommonStockPayableShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z7krnlmagsh4" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1996">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1987">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_988_ecustom--CommonStockPayableShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z7WmCyX7YMbd" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1997">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1988">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">52,161</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1990">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1991">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">52,161</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1993">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">52,161</ix:nonFraction></td></tr>
  <tr id="xdx_403_ecustom--RelatedPartyDebtToEquitySwapValue_zSt8jA4Eqp99" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Related party debt to equity swap</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98F_ecustom--RelatedPartyDebtToEquitySwapShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zn45KSHrRnu3" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2008">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1999">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98C_ecustom--RelatedPartyDebtToEquitySwapShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z2NYucEtMr37" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2009">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2000">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_ecustom--RelatedPartyDebtToEquitySwapShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zyOpbNVYK1O1" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2010">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2001">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,647,150</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2003">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2004">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,647,150</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2006">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,647,150</ix:nonFraction></td></tr>
  <tr id="xdx_40B_ecustom--CancellationOfCommonStockValue_zYa3vlHu9br6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Cancellation of common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_988_ecustom--CancellationOfCommonStockShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zo91u4xySube" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2021">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2012">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_984_ecustom--CancellationOfCommonStockShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zlRi2B7KXG8k" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2022">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2013">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_984_ecustom--CancellationOfCommonStockShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zXs2Nxtxy5w5" style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:CancellationOfCommonStockShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="Shares">1,294,600</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,295</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">88,809</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2016">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2017">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">90,104</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2019">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">90,104</ix:nonFraction>)</td></tr>
  <tr id="xdx_401_ecustom--ResolutionOfDerivativeLiabilitiesValue_zqb1i5iTfxph" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Resolution of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98F_ecustom--ResolutionOfDerivativeLiabilitiesValue_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zmQPZ4ZKZ5V9" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2034">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2025">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98C_ecustom--ResolutionOfDerivativeLiabilitiesValue_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zmrp5uPpECtk" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2035">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2026">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--ResolutionOfDerivativeLiabilitiesValue_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zwIu40Tx6aG8" style="text-align: right"><span style="font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2036">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2027">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">708,611</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2029">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2030">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">708,611</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2032">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">708,611</ix:nonFraction></td></tr>
  <tr id="xdx_400_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_znRJIrncwMc7" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Foreign currency translation adjustments</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zJGtuokN6mr2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2047">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2038">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zBx3yVqDxduk" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2048">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2039">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zmoeANrpg1N3" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2049">&#8212;</span></span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2040">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2041">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2042">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">38,173</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">38,173</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">36,676</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">74,849</ix:nonFraction></td></tr>
  <tr id="xdx_407_eus-gaap--NetIncomeLoss_z3TiPnxONTuj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
    loss</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_983_eus-gaap--NetIncomeLoss_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z9jQAyS5TFg3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2060">&#8212;</span>&#160;&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2051">&#8212;</span>&#160;&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98D_eus-gaap--NetIncomeLoss_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zg3CkDd94mOl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2061">&#8212;</span>&#160;&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2052">&#8212;</span>&#160;&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_989_eus-gaap--NetIncomeLoss_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfBITgeCoT53" style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2062">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2053">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2054">&#8212;</span>&#160;&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,837,773</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2056">&#8212;</span>&#160;&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,837,773</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">26,228</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,864,001</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_434_c20210101__20211231_eus-gaap--StockholdersEquity_iE_zS8KFGKIthAg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-size: 10pt"><b>Balance - December 31, 2021</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--SharesIssued_iE_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zpjTcbMFv2jc" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--SharesIssued_iE_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zHSLTKIzrzXa" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--SharesIssued_iE_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zCArluZTfGaf" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">147,477,358</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">147,477</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,842,982</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">18,536,921</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">36,658</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,416,911</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">996,013</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">$<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,420,898</ix:nonFraction></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of these
consolidated financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>


<!-- Field: Page; Sequence: 63 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>iQSTEL INC</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Consolidated Statements of Cash Flows</b>&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_30C_122_zUWb3xC8m3C8" summary="xdx: Statement - Consoolidated Statements of Cash Flows (Annual)" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
        <tr>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_491_20210101__20211231_zVagj7UgpIn4">&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_49A_20200101__20201231_zn5O4rdjm0t8">&#160;</td>
         <td>&#160;</td></tr>
    <tr>
       <td style="text-align: center">h<span style="font-size: 10pt"><b>&#160;</b></span></td>
       <td style="text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td>
       <td style="text-align: center"></td>
       <td colspan="5" style="text-align: center"><p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-size: 10pt"><b>&#160;</b></span></p>

<p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-size: 10pt"><b>Years Ended</b></span></p>

</td>
       <td style="text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">December
    31,</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_zqQUyGGNBLD1" style="vertical-align: bottom">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;CASH FLOWS FROM OPERATING ACTIVITIES:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--ProfitLoss_i01_msNCPBUztqC_zteh9iSUFGNi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; text-indent: 10pt; padding-left: 10pt">Net loss</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,864,001</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,699,482</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr>
  <tr id="xdx_405_eus-gaap--AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_i01B_zA46WeGZGWCf" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Adjustments to reconcile net loss to net
    cash used in operating activities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--ShareBasedCompensation_i01_maNCPBUztqC_zOwVFb2mojhi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Stock based compensation
    and cancellation</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,284,325</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">697,858</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_i01_d0_msNCPBUztqC_zO3UTSLXobw6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Bad debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" contextRef="From2021-01-012021-12-31" format="ixt:zerodash" decimals="0" unitRef="USD">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">137,749</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_ecustom--WriteOffOfDueFromRelatedParty_i01_maNCPBUztqC_z4BMvUbv9a94" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Write-off of due from
    related party</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:WriteOffOfDueFromRelatedParty" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,148</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:WriteOffOfDueFromRelatedParty" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,375</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--DepreciationDepletionAndAmortization_i01_maNCPBUztqC_zqSm7OOg9yua" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">91,474</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">68,602</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AdjustmentForAmortization_i01_maNCPBUztqC_zfpFotpvZqA6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Amortization of debt
    discount</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AdjustmentForAmortization" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">450,771</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AdjustmentForAmortization" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,221,506</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--IncreaseDecreaseInDerivativeLiabilities_i01_maNCPBUztqC_zteFvqGKjXyk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Change in fair value
    of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInDerivativeLiabilities" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">317,080</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInDerivativeLiabilities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">255,614</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_402_eus-gaap--GainsLossesOnExtinguishmentOfDebt_i01_msNCPBUztqC_zpKVRpAOvpS2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Loss on settlement
    of debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GainsLossesOnExtinguishmentOfDebt" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">528,794</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GainsLossesOnExtinguishmentOfDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">154,629</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Prepayment and default
    penalty</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">122,020</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">358,046</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--IncreaseDecreaseInOperatingCapitalAbstract_i01B_z25ht6zYrGna" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Changes in operating assets and liabilities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--IncreaseDecreaseInAccountsReceivable_i02N_di_msNCPBUztqC_zByrYdUmbXK" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Accounts receivable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsReceivable" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">39,862</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsReceivable" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">167,077</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_i02N_di_msNCPBUztqC_z4qLdr60feE2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Prepaid and other current
    assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">91,066</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">21,629</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--IncreaseDecreaseInAccountsPayableTrade_i02_maNCPBUztqC_zHizJeELXnwf" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Accounts payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsPayableTrade" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,231,946</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsPayableTrade" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">432,872</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--IncreaseDecreaseInOtherAccruedLiabilities_i02_maNCPBUztqC_ztg1qT7dnHud" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 10pt; padding-left: 10pt">Other
    current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherAccruedLiabilities" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">95,758</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherAccruedLiabilities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">535,579</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_mtNCPBUztqC_zN03ZHciSkAb" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Net cash used in
    operating activities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,152,181</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,116,174</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_z4NRUABSYxXl" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;CASH FLOWS FROM INVESTING ACTIVITIES:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--PaymentsToAcquireBusinessesNetOfCashAcquired_i01N_di_msCzvhW_zCLPIDSz0WZ4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Acquisition of subsidiary, net of cash
    acquired</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">15,781</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_i01N_di_msCzvhW_zWc1ujAQS6Z4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Purchase of property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">153,183</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">90,192</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_405_eus-gaap--PaymentsToAcquireIntangibleAssets_i01N_di_msCzvhW_zfpoKFZniMoc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Purchase of intangible assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquireIntangibleAssets" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">77,717</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2135">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--PaymentsToFundLongtermLoansToRelatedParties_i01N_di_msCzvhW_zjvYCgX9c0X8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Payment of loan receivable - related party</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToFundLongtermLoansToRelatedParties" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">220,674</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToFundLongtermLoansToRelatedParties" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">18,888</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40E_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_i01_maCzvhW_zVhr0fSRx6y4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Collection of due
    from related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">226</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,088</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_mtCzvhW_maCCERCzmey_zhorHXLTQvwb" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Net cash used in
    investing activities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">511,348</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">91,211</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zUZCRKt1bmm5" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;CASH FLOWS FROM FINANCING ACTIVITIES:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ProceedsFromOtherDebt_i01_maNCPBUzSx6_zQlVIGaDIzn7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Proceeds from loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromOtherDebt" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">600,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromOtherDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,239,620</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--RepaymentsOfOtherDebt_i01N_di_msNCPBUzSx6_zTZYkaln9Czi" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Repayments of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfOtherDebt" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">344,483</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfOtherDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">969,664</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_401_eus-gaap--ProceedsFromRelatedPartyDebt_i01_maNCPBUzSx6_zlb5eT3XRqPh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Proceeds from loans payable - related
    parties</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2155">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromRelatedPartyDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,182</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--RepaymentsOfRelatedPartyDebt_i01N_di_msNCPBUzSx6_zQMrLDRXJs" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Repayment of loans payable - related parties</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">90,787</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,197</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40A_eus-gaap--ProceedsFromIssuanceOfCommonStock_i01_maNCPBUzSx6_zZsjGVYUGAQ1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Common stock issued</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,336,250</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,915,005</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--ProceedsFromConvertibleDebt_i01_maNCPBUzSx6_zy612NX4sZz2" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Proceeds from convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2164">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromConvertibleDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,420,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--RepaymentsOfConvertibleDebt_i01N_di_msNCPBUzSx6_zpYWmcsxgiV5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Repayment of convertible
    notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfConvertibleDebt" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">250,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfConvertibleDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">942,190</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_404_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_maCCERCzmey_mtNCPBUzSx6_zi2CXoZP3lIj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Net cash provided
    by financing activities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,250,980</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,662,756</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_maCCERCzmey_zcQL8s9sj9e8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;Effect of exchange rate changes on cash</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,954</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">27,442</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_mtCCERCzmey_zJj4KdyWBWY5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;Net change in cash</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,581,497</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">482,813</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iS_zY7aedQaGRj3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;Cash, beginning of period</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">753,316</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">270,503</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iE_zbHgoOemWbH1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;Cash, end of period</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,334,813</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">753,316</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--SupplementalCashFlowInformationAbstract_iB_z73LPxUAXjG2" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;Supplemental cash flow information</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--InterestPaidNet_i01_zftMwWgCpz85" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; text-indent: 10pt; padding-left: 10pt">Cash
    paid for interest</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">126,818</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">976,234</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--IncomeTaxesPaidNet_i01_zwlVsAJf0GL2" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; text-indent: 10pt; padding-left: 10pt">Cash
    paid for taxes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2191">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2192">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_iB_zdEhveaDN18j" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;Non-cash transactions:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_ecustom--DerivativeLiabilitiesRecognizedAsDebtDiscount_i01_zPdUGHNImOsd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Derivative liabilities
    recognized as debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2197">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:DerivativeLiabilitiesRecognizedAsDebtDiscount" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,673,393</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_ecustom--CommonStockPayableValue_i01_zwmvZJIyrx2k" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">52,161</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2201">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--DebtConversionConvertedInstrumentAmount1_i01_z9gNoWzBWmjh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock issued
    for conversion of debt</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentAmount1" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">422,295</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentAmount1" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,396,440</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--ProceedsFromWarrantExercises_i01_zk0xq9ThYpH6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Cashless warrant
    exercised</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2206">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromWarrantExercises" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,476</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount_i01_zQP4crImheR1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Resolution of derivative
    liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">708,611</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,136,222</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_ecustom--RelatedPartyDebtToEquitySwapValue_i01_zHFQmIM3O9G3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Related party debt
    to equity swap</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,647,150</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2213">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock issued
    for settlement of debt</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,056,530</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">889,093</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_ecustom--AmountOwingForAcquisitionOfIOT_i01_zOBD04AQvVzb" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Amount owing for
    acquisition of IOT</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2215">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:AmountOwingForAcquisitionOfIOT" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_ecustom--CommonStockIssuedForForbearanceOfDebtValue_i01_zUd6QVj7DYN4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock issued
    for forbearance of debt</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">49,925</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,250</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--ReplacementOfConvertibleNoitesToNotesPayable_i01_z5ilMxzrqv3f" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Replacement of
    convertible notes to note payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2221">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ReplacementOfConvertibleNoitesToNotesPayable" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--PreferredStockIssuedForConversionOfCommonStock_i01_zfHVrbZysPeh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Preferred stock
    issued for conversion of common stock</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStock" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStock" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_ecustom--SubscriptionReceivable_i01_z5kITB5ZsqKd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Subscription receivable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:SubscriptionReceivable" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2228">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of these
consolidated financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 64 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>iQSTEL INC</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Consolidated Financial Statements</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>December 31, 2021</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock"><p id="xdx_80B_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_zZ6kLMSCs2Jb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Organization and Operations</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">iQSTEL Inc. (&#8220;iQSTEL&#8221;, &#8220;we&#8221;,
&#8220;us&#8221;, or the &#8220;Company&#8221;) was incorporated under the laws of the State of <span id="xdx_90B_edei--EntityIncorporationStateCountryCode_c20210101__20211231_zMq6nyLyww0b"><ix:nonNumeric contextRef="From2021-01-012021-12-31" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode">Nevada</ix:nonNumeric>
</span>on <span id="xdx_903_edei--EntityIncorporationDateOfIncorporation_c20210101__20211231_zZqAYSGNjWme"><ix:nonNumeric contextRef="From2021-01-012021-12-31" format="ixt:datemonthdayyearen" name="dei:EntityIncorporationDateOfIncorporation">June
24, 2011</ix:nonNumeric></span> under the name of B-Maven Inc. The Company changed its name to PureSnax International, Inc. on September
18, 2015; and more recently it changed its name to iQSTEL Inc. on August 7, 2018.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has been engaged in the business of telecommunication
services as a wholesale carrier of voice, SMS and data for other telecom companies around the World with more than 150 active interconnection
agreements with mobile companies, fixed line companies and other wholesale carriers.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company incorporated a 75% owned subsidiary,
Global Money One Inc. under the laws of the state of Delaware, on November 16, 2020.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>COVID-19</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A novel strain of coronavirus (COVID-19) was first
identified in December 2019, and subsequently declared a global pandemic by the World Health Organization on March 11, 2020. As a result
of the outbreak, many companies have experienced disruptions in their operations and in markets served. The Company has instituted some
and may take additional temporary precautionary measures intended to help ensure the well-being of its employees and minimize business
disruption. The Company considered the impact of COVID-19 on the assumptions and estimates used and determined that there were no material
adverse impacts on the Company&#8217;s results of operations and financial position at December 31, 2021. The full extent of the future
impacts of COVID-19 on the Company&#8217;s operations is uncertain. A prolonged outbreak could have a material adverse impact on financial
results and business operations of the Company, including the timing and ability of the Company to collect accounts receivable and the
ability of the Company to continue to provide high quality services to its clients. The Company is not aware of any specific event or
circumstance that would require an update to its estimates or judgments or a revision of the carrying value of its assets or liabilities
as of April 15, 2022, the date of issuance of this Annual Report on Form 10-K. These estimates may change, as new events occur and additional
information is obtained.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p id="xdx_805_eus-gaap--SignificantAccountingPoliciesTextBlock_zVyatVH9jR08" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock"><p id="xdx_846_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zdxacUEzVe74" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Basis
                                            of Presentation</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The consolidated financial statements and related
disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (&#8220;SEC&#8221;). The
financial statements have been prepared in accordance with Generally Accepted Accounting Principles (&#8220;GAAP&#8221;) of the United
States of America. The Company&#8217;s fiscal year end is December 31.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ConsolidationPolicyTextBlock"><p id="xdx_844_eus-gaap--ConsolidationPolicyTextBlock_zTw95mW2ZB6f" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Consolidation
                                            Policy</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The consolidated financial statements of the Company
include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#8220;Etelix&#8221;), SwissLink Carrier AG (&#8220;Swisslink&#8221;),
ITSBCHAIN, LLC (&#8220;ItsBchain&#8221;), QGLOBAL SMS, LLC (&#8220;QGlobal&#8221;), IoT Labs, LLC (&#8220;IoT Labs&#8221;) and Global
Money One Inc (&#8220;Global Money One&#8221;). All significant intercompany balances and transactions have been eliminated in consolidation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:UseOfEstimates"><p id="xdx_843_eus-gaap--UseOfEstimates_zM1jg996Eip8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Use
                                            of Estimates</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of the consolidated financial statements
in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates
and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could
differ from these good faith estimates and judgments.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 65 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:BusinessCombinationsPolicy"><p id="xdx_841_eus-gaap--BusinessCombinationsPolicy_zLOKsA1LTg1i" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Business
                                            Combinations</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with ASC 805-10, &#8220;<i>Business
Combinations</i>&#8221;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#8217;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"><p id="xdx_84D_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zTYdehSfq3zk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Foreign
                                            Currency Translation and Re-measurement</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company translates its foreign operations to
U.S. dollar in accordance with ASC 830, &#8220;<i>Foreign Currency Matters</i>&#8221;.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The functional currency and reporting currency of
Etelix, QGlobal, ItsBchain, IoT Labs and Global Money One is the U.S. dollar, while SwissLink&#8217;s functional currency is the Swiss
Franc (&#8220;CHF&#8221;).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s subsidiaries, whose functional
currency is not the U.S. dollar, translate their records into U.S. dollar as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Assets
                                            and liabilities at the rate of exchange in effect at the balance sheet date &#160;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Equities
                                            at historical rate &#160;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Revenue
                                            and expense items at the average rate of exchange prevailing during the period &#160;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 2.25pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Adjustments arising from such translations are included
in accumulated other comprehensive income in stockholders&#8217; equity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ForeignCurrencyDisclosureTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ForeignCurrencyDisclosureTextBlock_zYfNCmbonIff" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_49F_20211231_zLthL39drQml" style="font-weight: bold; text-align: center">December 31,</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_49D_20201231_zl8Skhyczwp5" style="font-weight: bold; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td></tr>
  <tr id="xdx_40F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_zXAakdFyyFXj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 68%; text-align: justify">Spot CHF: USD exchange rate</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><ix:nonFraction name="us-gaap:ForeignCurrencyExchangeRateTranslation1" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">1.0974</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><ix:nonFraction name="us-gaap:ForeignCurrencyExchangeRateTranslation1" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">1.1304</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--DerivativeAverageExchangeRateFloor1_iI_zzRdp9wdVjA3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Average CHF: USD exchange rate</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DerivativeAverageExchangeRateFloor1" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">1.0969</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DerivativeAverageExchangeRateFloor1" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">1.0662</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock"><p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zXlyMYiZSIv1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Cash
                                            and Cash Equivalents</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Cash and cash equivalents include cash in banks,
money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible
to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company
had no cash equivalents at December 31, 2021 and 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock"><p id="xdx_842_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zoAMYYrvapMa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Accounts
                                            Receivable and Allowance for Uncollectible Accounts</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Substantially all of the Company&#8217;s accounts
receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest.
The allowance for doubtful accounts is the Company&#8217;s best estimate of the amount of probable credit losses in its existing accounts
receivable. The Company reviews its allowance for doubtful accounts daily and past due balances over 60 days and a specified amount are
reviewed individually for collectability. Account balances are charged off after all means of collection have been exhausted and the
potential for recovery is considered remote. During the years ended December 31, 2021 and 2020, the Company had bad debt expense of <span id="xdx_904_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20210101__20211231_zgjoUohTJAb">$<ix:nonFraction name="us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction>
</span>and <span id="xdx_906_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20200101__20201231_z9R9hpKwA4G9">$<ix:nonFraction name="us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">137,749</ix:nonFraction></span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 66 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock"><p id="xdx_845_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zegRWbqtcLg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Long-Lived
                                            Assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Long-lived assets are evaluated for impairment whenever
events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the
useful lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash
flows to the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:PropertyPlantAndEquipmentPolicyTextBlock"><p id="xdx_84D_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zyDIIkUjbS17" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Fixed
                                            Assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Fixed assets, consisting of telecommunications equipment
and software, is recorded at cost reduced by accumulated depreciation and amortization. Depreciation and amortization expense is recognized
over the assets&#8217; estimated useful lives of <span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerEquipmentMember_zbkQkerDvqp9"><ix:nonNumeric contextRef="From2021-01-012021-12-31_us-gaap_ComputerEquipmentMember" format="ixt-sec:durwordsen" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">3
years</ix:nonNumeric></span> for computers and laptops, <span>5
years</span> for telecommunications equipment and switches; and <span id="xdx_907_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerSoftwareIntangibleAssetMember_zA07JViPm0p9"><ix:nonNumeric contextRef="From2021-01-012021-12-31_us-gaap_ComputerSoftwareIntangibleAssetMember" format="ixt-sec:durwordsen" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">5
years</ix:nonNumeric></span> for software using the straight-line method. Major additions and improvements are capitalized as additions
to the property and equipment accounts, while replacements, maintenance and repairs that do not improve or extend the life of the respective
assets, are expensed as incurred. Estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively.
When certain events or changes in operating conditions occur, asset lives may be adjusted and an impairment assessment may be performed
on the recoverability of the carrying amounts.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy"><p id="xdx_844_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_z9vsKQK8xo77" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Impairment
                                            of tangible and intangible assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Tangible and intangible assets (excluding goodwill)
are assessed at each reporting date for indications that an asset may be impaired. If any such indication exists, or when annual impairment
testing for an asset is required, the Company makes an estimate of the asset's recoverable amount. The asset's recoverable amount is
the higher of an asset's or cash-generating unit's fair value less costs of disposal and its value in use and is determined for an individual
asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Where
the carrying amount of an asset or a group of assets exceeds its recoverable amount, the asset is considered impaired and is written
down to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using
a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or the
group of assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy"><p id="xdx_849_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_z3R8NpAnKOxc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Goodwill</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We allocate goodwill to reporting units based on
the reporting unit expected to benefit from the business combination. We evaluate our reporting units on an annual basis and, if necessary,
reassign goodwill using a relative fair value allocation approach. Goodwill is tested for impairment at the reporting unit level (operating
segment or one level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change
that would more likely than not reduce the fair value of a reporting unit below its carrying value. These events or circumstances could
include a significant change in the business climate, legal factors, operating performance indicators, competition, or sale or disposition
of a significant portion of a reporting unit.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Application of the goodwill impairment test requires
judgment, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill
to reporting units, and determination of the fair value of each reporting unit. The fair value of each reporting unit is estimated primarily
through the use of a discounted cash flow methodology. This analysis requires significant judgments, including estimation of future cash
flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for our business, estimation of the useful
life over which cash flows will occur, and determination of our weighted average cost of capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The estimates used to calculate the fair value of
a reporting unit change from year to year based on operating results, market conditions, and other factors. Changes in these estimates
and assumptions could materially affect the determination of fair value and goodwill impairment for each reporting unit.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 67 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:PostemploymentBenefitPlansPolicy"><p id="xdx_842_eus-gaap--PostemploymentBenefitPlansPolicy_z26hwWseqK9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Retirement
                                            Benefit Costs</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Payments to defined contribution retirement benefit
schemes are charged as an expense as they fall due. Payments made to state-managed retirement benefit schemes are dealt with as payments
to defined contribution schemes where the Company&#8217;s obligations under the schemes are equivalent to those arising in a defined
contribution retirement benefit scheme.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For defined benefit schemes, the cost of providing
benefits is determined using the Projected Unit Credit Method, with actuarial valuations being carried out at each balance sheet date.
Actuarial gains and losses are recognized in full in the period in which they occur. They are recognized outside the income statement
and are presented in other comprehensive income. Past service cost is recognized immediately in the income statement in the period in
which it occurs.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The retirement benefit obligation recognized in the
balance sheet represents the present value of the defined obligation as adjusted for unrecognized past service cost, and as reduced by
the fair value of the scheme assets. Any asset resulting from this calculation is limited to past service cost, plus the present value
of available refunds and reductions in future contributions to the scheme.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock"><p id="xdx_84A_eus-gaap--EarningsPerSharePolicyTextBlock_zDafGwEoW3K8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Net
                                            Income (Loss) Per Share of Common Stock</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has adopted ASC 260,&#160;<i>&#8221;Earnings
per Share&#8221;</i>&#160;which requires presentation of basic earnings per share on the face of the statements of operations for all
entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share
computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average
number of shares of common stock outstanding during the year. Diluted earnings per share is computed by dividing net income by the weighted
average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the
potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless
the result would be antidilutive. Dilutive potential common shares include outstanding Series B Preferred stock, and it was excluded
from the computation of diluted net loss per share as the result was anti-dilutive for the year ended December 31, 2021. There were no
potentially dilutive shares of common stock outstanding for the year ended December 31, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ConcentrationRiskDisclosureTextBlock"><p id="xdx_847_eus-gaap--ConcentrationRiskDisclosureTextBlock_zTPOvlwJAoHe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Concentrations
                                            of Credit Risk</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s financial instruments that are
exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely
incur in the near future. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times,
its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021 and 2020,
7 and 6 customers represented <span>88%
</span>and <span>70%
</span>of our revenues, respectively. For the year ended December 31, 2021 <span>68%
</span>of the revenue comes from customers under prepayment conditions which means there is no credit or bad debt risk on that portion
of the customers portfolio.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:CreditLossFinancialInstrumentPolicyTextBlock"><p id="xdx_846_eus-gaap--CreditLossFinancialInstrumentPolicyTextBlock_zCZDcXLdNAUf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Financial
                                            Instruments</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows ASC 820, &#8220;<i>Fair Value
Measurements and Disclosures,</i>&#8221; which defines fair value as the exchange price that would be received for an asset or paid to
transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction
between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity&#8217;s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the
fair value hierarchy are described below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 1</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 1 applies to assets or liabilities for which
there are quoted prices in active markets for identical assets or liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 68 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 2</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 2 applies to assets or liabilities for which
there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or
liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions
(less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or
corroborated by, observable market data.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 3</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 3 applies to assets or liabilities for which
there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or
liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The carrying values of our financial instruments,
including, cash and cash equivalents; accounts receivable; prepaid and other current assets; accounts payable; other current liabilities;
and due from/to related parties approximate their fair values due to the short-term maturities of these financial instruments.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Transactions involving related parties cannot be
presumed to be carried out on an arm&#8217;s-length basis, as the requisite conditions of competitive, free-market dealings may not exist.
Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated
on terms equivalent to those that prevail in arm&#8217;s-length transactions unless such representations can be substantiated. It is
not, however, practical to determine the fair value of amounts due to related party&#8217;s due to their related party nature.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:DerivativesPolicyTextBlock"><p id="xdx_846_eus-gaap--DerivativesPolicyTextBlock_zdnDzpWCcrdf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Derivative
                                            Financial Instruments</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company does not use derivative instruments to
hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments
are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for
as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with
changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used
a Black Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification
of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end
of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not
net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock"><p id="xdx_846_eus-gaap--IncomeTaxPolicyTextBlock_z30KNZ8Im5rl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Income
                                            Taxes</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company uses the liability method of accounting
for income taxes. Under the liability method, deferred tax assets and liabilities are determined based on differences between financial
reporting and the tax basis of assets, liabilities, the carry forward of operating losses and tax credits, and are measured using the
enacted tax rates and laws that will be in effect when the differences are expected to reverse. An allowance against deferred tax assets
is recorded when it is more likely than not that such tax benefits will not be realized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="srt:SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock"><p id="xdx_84C_esrt--SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock_zg6jMGLeJEm" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Related
                                            Parties</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows ASC 850,<i>&#160;&#8220;Related
Party Disclosures,&#8221;&#160;</i>for the identification of related parties and disclosure of related party transactions (see Note 13).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:RevenueRecognitionPolicyTextBlock"><p id="xdx_848_eus-gaap--RevenueRecognitionPolicyTextBlock_zCh8yeiOFeq5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Revenue
                                            Recognition</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes revenue from telecommunication
services in accordance with ASC 606, &#8220;<i>Revenue from Contracts with Customers.&#8221;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes revenue related to monthly
usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive
evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement
to be a written interconnection agreement. The Company&#8217;s payment terms vary by client.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 69 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:CostOfSalesPolicyTextBlock"><p id="xdx_84D_eus-gaap--CostOfSalesPolicyTextBlock_zFhy8aHAzGRi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Cost
                                            of revenue</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Costs of revenue represent direct charges from vendors
that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated in
vendor&#8217;s network.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:LessorLeasesPolicyTextBlock"><p id="xdx_84A_eus-gaap--LessorLeasesPolicyTextBlock_zcQgdgk81Llh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Lease</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company leases office space for corporate and
network monitoring activities and to house telecommunications equipment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with ASC 842, &#8220;<i>Leases</i>&#8221;,<i>&#160;</i>we
determine if an arrangement is a lease at inception.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The office lease meets the definition of a short-term
lease because the lease term is 12 months or less. Consequently, consistent with Company&#8217;s accounting policy election, the Company
does not recognize the right-of-use asset and the lease liability arising from this lease.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p id="xdx_84A_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zgnzZlK4ovHc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Recent
                                            Accounting Pronouncements</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In August 2020, the FASB issued ASU 2020-06, ASC
Subtopic 470-20 &#8220;<i>Debt&#8212;Debt with &#8220;Conversion and Other Options</i>&#8221; and ASC subtopic 815-40 &#8220;<i>Hedging&#8212;Contracts
in Entity&#8217;s Own Equity</i>&#8221;. The standard reduced the number of accounting models for convertible debt instruments and convertible
preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features
that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for
a scope exception from derivative accounting; and, (2) convertible debt instruments issued with substantial premiums for which the premiums
are recorded as paid-in capital. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including
interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15,
2020, including interim periods within those fiscal years. The Company is currently assessing the impact of the adoption of this standard
on its consolidated financial statements.&#160;</p>

</ix:nonNumeric><p id="xdx_852_zXP8HrDCrcTf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:SubstantialDoubtAboutGoingConcernTextBlock"><p id="xdx_80F_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z20JdbjVP3k6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            3 - GOING CONCERN</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company's consolidated financial statements have
been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and liquidation
of liabilities in the normal course of business. The Company has&#160;suffered recurring losses from operations and does not have an
established source of revenues sufficient to cover its operating costs. These conditions raise substantial doubt about the Company&#8217;s
ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the
outcome of this uncertainty.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The ability of the Company to continue as a going
concern is dependent upon its ability to successfully accomplish its business plan and eventually attain profitable operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the next year, the Company's foreseeable cash
requirements will relate to continual development of the operations of its business, maintaining its good standing in the industry and
continuing its marketing efforts. The Company may experience a cash shortfall and be required to raise additional capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Historically, the Company has relied upon funds from
its stockholders. Management may raise additional capital through future public or private offerings of the Company's stock or through
loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company's failure
to do so could have a material and adverse effect upon its operations and its stockholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 70 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock"><p id="xdx_808_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_ziAEUssAT8Yi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            4 - ACQUISITION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>IoT Labs</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On April 15, 2020, we entered into a Company Acquisition
Agreement (the &#8220;Agreement&#8221;) with Francisco Bunt regarding the acquisition of <span id="xdx_905_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_c20200415_zDwz8B27jxti"><ix:nonFraction name="us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">51</ix:nonFraction>%
</span>of the shares in IoT Labs, whose principal business activity is the sale of Short Messages (SMS) between USA and Mexico, for <span id="xdx_902_eus-gaap--BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_c20200401__20200415_zaZe52X7Ny08">$<ix:nonFraction name="us-gaap:BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" contextRef="From2020-04-012020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">180,000</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table summarizes the identifiable assets
acquired and liabilities assumed upon acquisition of IoT Labs and the calculation of goodwill:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_z5A6lDmQLWK5" summary="xdx: Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20200415_zk4esBSRos12">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%; text-align: justify; padding-bottom: 1pt">Total purchase price</td><td style="width: 10%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 18%; text-align: right"><span id="xdx_901_eus-gaap--BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_c20200401__20200415_zBEWaPlAmFK5"><ix:nonFraction name="us-gaap:BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" contextRef="From2020-04-012020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">180,000</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zoj1N3KMzyi1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">135,781</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_zVAHDFYau9K5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Other current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">953</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_zzhNufuEWAjd" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Property and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,075</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_zJHBq5IVocgf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Intangible asset</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,875</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_z7AeOOy3nn4l" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Total identifiable assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">192,684</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_zGSr43iuIogc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Accounts payable</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">100</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_z0cLIWxWhCPd" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Total liabilities assumed</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">100</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40E_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets_iI_zzsD1gK7AX62" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Net assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="IQST:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">192,584</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_zsqGUmzBBUl3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Non-controlling interest</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">94,366</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zIO4Sw9lfLLa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Total net assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">98,218</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--Goodwill_iI_zOKNP8U8yjNf" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Goodwill</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">81,782</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Unaudited combined proforma results of operations
for the year ended December 31, 2020 as though the Company acquired IoT Labs on January 1, 2020, are set forth below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:BusinessAcquisitionProFormaInformationTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zfvoDDf77BT3" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20210101__20211231_zB20VptCSmRh">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td></tr>
  <tr id="xdx_409_eus-gaap--BusinessAcquisitionsProFormaRevenue_z0k5JwQQFPSc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"><ix:nonFraction name="us-gaap:BusinessAcquisitionsProFormaRevenue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">55,784,168</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--BusinessAcquisitionsProFormaCostOfRevenue_z8Uiz4GADrX9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Cost of revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:BusinessAcquisitionsProFormaCostOfRevenue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">54,631,017</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_ecustom--BusinessAcquisitionsProFormaGrossProfit_zyooqz1JdSoc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:BusinessAcquisitionsProFormaGrossProfit" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,153,151</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--BusinessAcquisitionsProFormaOperatingExpenses_zqJA3XzyQQ5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:BusinessAcquisitionsProFormaOperatingExpenses" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,224,903</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--BusinessAcquisitionsProFormaOperatingLoss_z99oSibsKWy3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:BusinessAcquisitionsProFormaOperatingLoss" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,071,752</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_ecustom--BusinessAcquisitionsProFormaOtherExpense_zIiuKQHSXLU3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:BusinessAcquisitionsProFormaOtherExpense" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,487,315</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zT5nJifHIxxd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Net Loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,559,067</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock"><p id="xdx_80B_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zrZB6eRc3ACe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            5 &#8211;&#160;PREPAID AND OTHER CURRENT ASSETS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Prepaid and other current assets at December 31,
2021 and 2020 consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:OtherCurrentAssetsTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--OtherCurrentAssetsTextBlock_zFp1oAD7DQD6" summary="xdx: Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20211231_zr277t3TD874">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20201231_ztDR3zVJhVB6">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr id="xdx_408_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_z9iQGHuHgaCj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Subscription receivable</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:CommonStockShareSubscribedButUnissuedSubscriptionsReceivable" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2344">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_zQ4Od84HrXo5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other receivable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsAndOtherReceivablesNetCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">143,187</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsAndOtherReceivablesNetCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">77,557</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--OtherPrepaidExpenseCurrent_iI_z5jXn8WsTQ46" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherPrepaidExpenseCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">23,320</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2350">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--IncomeTaxReceivable_iI_zQrQ992z4wH3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Tax receivable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReceivable" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">603</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReceivable" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">600</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_z9Dd0XfnYE5f" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="display: none; padding-bottom: 2.5pt; visibility: hidden"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total
    prepaid and other current assets</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">267,110</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">78,157</ix:nonFraction></span></td></tr>
  </table></ix:nonNumeric>

<p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 71 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:PropertyPlantAndEquipmentTextBlock"><p id="xdx_80D_eus-gaap--PropertyPlantAndEquipmentTextBlock_zONiWzaedWj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            6 &#8211;&#160;PROPERTY AND EQUIPMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Property and equipment at December 31, 2021 and 2020
consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_z0jr6PfOXV6i" summary="xdx: Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20211231_zOFSNDaeVbY">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20201231_z1ztVS05AFvc">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Telecommunication equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zArnXnlR8Mqh"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-12-31_us-gaap_TechnologyEquipmentMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">258,871</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_p0p0_z1hMN88EcJ86"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-12-31_us-gaap_TechnologyEquipmentMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">259,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Telecommunication software</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zTfbaCi6Z6rf"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-12-31_us-gaap_SoftwareDevelopmentMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">618,125</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_p0p0_zNSGkcGhsRG2"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-12-31_us-gaap_SoftwareDevelopmentMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">530,514</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zopKAL5mpTIl"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-12-31_us-gaap_OtherMachineryAndEquipmentMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">108,805</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_iI_p0p0_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zUSmxLjwZ7l7"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-12-31_us-gaap_OtherMachineryAndEquipmentMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">47,206</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>985,801</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>836,720</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Accumulated depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_900_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20211231_zMyUwqc5ZbY8"><ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">576,419</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20201231_zm4jgva6FT3e"><ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">486,190</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20211231_z0Xd1c6y77vc"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">409,382</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentNet_c20201231_p0p0_zZ06oA1mDn6"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">350,530</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Depreciation expense for the year ended December
31, 2021 and 2020 amounted to <span id="xdx_900_eus-gaap--DepreciationAndAmortization_p0p0_c20210101__20211231_zDwOxHoJMvp7">$<ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">91,474</ix:nonFraction>
</span>and <span id="xdx_904_eus-gaap--DepreciationAndAmortization_p0p0_c20200101__20201231_zA8zjwA9MMeb">$<ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">68,602</ix:nonFraction></span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:DebtDisclosureTextBlock"><p id="xdx_805_eus-gaap--DebtDisclosureTextBlock_zXDde9ZNkeY8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            7 &#8211;LOANS PAYABLE </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Loans payable at December 31, 2021 and 2020 consisted
of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ScheduleOfDebtTableTextBlock"><table cellpadding="0" cellspacing="0" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)" id="xdx_888_eus-gaap--ScheduleOfDebtTableTextBlock_zPf2o4oUcqdi" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       </tr>
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
                                            31,</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
                                            31,</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Interest</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Term</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Rate</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: left">Unique Funding Solutions_2</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"><span>2,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"><span>Note
    was issued on October 12, 2018 and due on January 17, 2019</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span>28.6%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">YES LENDER LLC 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>5,403</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on August 3, 2020 and due on January 12, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>26.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Advance Service Group LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12,143</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on October 20, 2020, and due on February 19, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>29.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>63,158</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on March 18, 2020 and due on December 15, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 2</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>68,421</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on March 25, 2020 and due on December 15, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>66,316</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 1, 2020 and due on October 1, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 4</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>73,684</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 2, 2020 and due on October 2, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">12.0%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 5</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>36,842</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 7, 2020 and due on October 7, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 6</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>84,211</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 15, 2020 and due on October 15, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 7</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">55,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 20, 2020 and due on December 15, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 14</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>32,432</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 4, 2020 and due on January 4, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Labrys Fund</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>280,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on June 26, 2020 and due on April 1, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>300,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on September 1, 2020 and due on September 1, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 1</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>77,778</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 10, 2020 and due on January 9, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 2</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>27,778</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 18, 2020 and due on January 17, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>55,556</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 24, 2020 and due on January 23, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 4</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>111,111</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 30, 2020 and due on January 29, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Bridge Loan</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z9YidjXQrNul"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_us-gaap_BridgeLoanMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">222,222</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20201231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zlJIPaXVIw8a"><span style="-sec-ix-hidden: xdx2ixbrl2378">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_907_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z9HijTLZmtM1"><ix:nonNumeric contextRef="From2021-01-012021-12-31_us-gaap_BridgeLoanMember" name="us-gaap:DebtInstrumentPaymentTerms">Note
    was issued on November 1, 2021 and due on January 30, 2022</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zmXzfJNBPpej"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_us-gaap_BridgeLoanMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">18.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Martus</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>100,634</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>108,609</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on October 23, 2018 and due on January 3, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>5.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Swisspeers AG</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>9,605</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>49,187</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 8, 2019 and due on October 4, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>7.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Darlene Covid19</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>109,690</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>113,040</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"><span>Note
    was issued on April 1, 2020 and due on March 31, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>0.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231_zjp8vriw5Fc3"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">442,151</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_c20201231_p0p0_zLa17sUlUi5k"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,622,669</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span>7,406</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span>19,221</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--LongTermDebt_p0p0_c20211231_z48nbaxlGwg"><ix:nonFraction name="us-gaap:LongTermDebt" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">434,745</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--LongTermDebt_c20201231_p0p0_z8xL51dqJ8G9"><ix:nonFraction name="us-gaap:LongTermDebt" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,603,448</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--LongTermDebtCurrent_iNI_di_c20211231_zFd632yDFLv6"><ix:nonFraction name="us-gaap:LongTermDebtCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">315,450</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LongTermDebtCurrent_c20201231_p0p0_z45OYF3WEnPe"><ix:nonFraction name="us-gaap:LongTermDebtCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,332,612</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--LongTermDebtNoncurrent_p0p0_c20211231_zpGAYuRDqXM8"><ix:nonFraction name="us-gaap:LongTermDebtNoncurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">119,295</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--LongTermDebtNoncurrent_c20201231_p0p0_zYqRT4kEpyac"><ix:nonFraction name="us-gaap:LongTermDebtNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">270,836</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 72 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Loans payable - related parties at December 31, 2021
and 2020 consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88F_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zgKGzq61vnRl" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Alonso Van Der Biest</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span>80,200</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Alvaro Quintana</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>10,587</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>19,929</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>1,737,512</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>219,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>226,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--LoansPayable_p0p0_c20211231_zPxCb5wdqroa"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">239,308</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--LoansPayable_c20201231_p0p0_zxDUmZLYgrej"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,054,379</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--LoansPayableCurrent_p0p0_c20211231_zwaWiUOH5YIf"><ix:nonFraction name="us-gaap:LoansPayableCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">239,308</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--LoansPayableCurrent_c20201231_p0p0_z6UGfox57DK5"><ix:nonFraction name="us-gaap:LoansPayableCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,054,379</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--LongTermLoansPayable_p0p0_c20211231_z5y2SdMMhNB9"><span style="-sec-ix-hidden: xdx2ixbrl2395">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--LongTermLoansPayable_c20201231_p0p0_zeJVqFi8pob1"><span style="-sec-ix-hidden: xdx2ixbrl2396">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company borrowed from third parties totaling <span>$600,000
</span>and <span>$1,239,620</span>,
which includes original issue discount and financing costs of <span>$66,666
</span>and <span>$63,970
</span>and repaid the principal amount of <span>$344,483
</span>and <span>$969,664</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company recorded interest expense of <span id="xdx_907_eus-gaap--InterestExpense_p0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zSDkl1j8Wg41">$<ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2021-01-012021-12-31_us-gaap_LoansPayableMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">191,281</ix:nonFraction>
</span>and <span id="xdx_907_eus-gaap--InterestExpense_p0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zUPUSPMEjW3d">$<ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2020-01-012020-12-31_us-gaap_LoansPayableMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">77,101</ix:nonFraction>
</span>and recognized amortization of discount, included in interest expense, of <span id="xdx_90F_eus-gaap--AmortizationOfDebtDiscountPremium_p0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zAFn2hG9tNyj">$<ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2021-01-012021-12-31_us-gaap_LoansPayableMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">78,481</ix:nonFraction>
</span>and <span id="xdx_906_eus-gaap--AmortizationOfDebtDiscountPremium_p0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zG71YiNtHH85">$<ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2020-01-012020-12-31_us-gaap_LoansPayableMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,749</ix:nonFraction></span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the related
party loan of <span id="xdx_900_ecustom--RelatedPartyDebtToEquitySwapValue_c20210101__20211231_zSsDA6h22nsa">$<ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,647,150</ix:nonFraction>
</span>(CHF 1,518,909) was swapped into capital and the Company recorded it as additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
settled loans payable of <span>$1,516,667
</span>by issuing <span>2,230,394
</span>shares of common stock valued at <span>$2,056,530</span>.
As a result, the Company recorded loss on settlement of debt of <span>$539,863</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:OtherLiabilitiesDisclosureTextBlock"><p id="xdx_80A_eus-gaap--OtherLiabilitiesDisclosureTextBlock_z6iC08RLiDwk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            8 &#8211;&#160;OTHER CURRENT LIABILITIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Other current liabilities at December 31, 2021 and
2020 consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:OtherLiabilitiesTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--OtherLiabilitiesTableTextBlock_zHAfKc0ghac6" summary="xdx: Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_497_20211231_zXbSd3CWbeP9" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
    31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_499_20201231_z5XRQG7RztM1" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
    31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr id="xdx_40E_eus-gaap--AccruedLiabilitiesCurrent_iI_zIxqK7VTixYe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Accrued liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">61,153</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,789</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--InterestPayableCurrent_iI_ztzXnMylDm13" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accrued interest</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,173</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">170,960</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--ManagementFeePayable_iI_zhGshIv4kQX" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Salary payable - management</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ManagementFeePayable" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,229</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ManagementFeePayable" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,300</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zRtv7v3LZGEl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Employee benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccruedEmployeeBenefitsCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">105,221</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccruedEmployeeBenefitsCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">181,231</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iI_zlMGexc3DAsa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">40,273</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,396</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_zf4r4n85F13h" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">Total Other Current Liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">307,049</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">413,676</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ConvertibleDebtTableTextBlock"><p id="xdx_803_eus-gaap--ConvertibleDebtTableTextBlock_zqhAusa3QuW8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            9 - CONVERTIBLE LOANS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At December 31, 2021 and 2020, convertible loans
consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ShortTermDebtTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ShortTermDebtTextBlock_z9Oc3izgNiZ6" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20211231_za5y235fLB9a">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20201231_zo4qojGSrBl6">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Promissory notes &#8211; Issued in fiscal year
    2019, with variable conversion features</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span>5,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Promissory notes &#8211; Issued in fiscal
    year 2020, with variable conversion features</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>623,660</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--ConvertibleNotesPayable_iI_zqwfyrBgb69j" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total convertible notes payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2429">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayable" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">628,660</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--DebtInstrumentUnamortizedPremium_iNI_di_zW9RSH0izBG1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2432">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedPremium" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">372,290</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40E_ecustom--LoansPayableNetOfDiscount_iI_z84Wdtfi6dw3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2435">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:LoansPayableNetOfDiscount" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">256,370</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--ConvertibleNotesPayableCurrent_iI_zFUZdvPmRisa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: current portion of convertible
    notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2438">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">253,554</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--ConvertibleLongTermNotesPayable_iI_zpHjxngC06j7" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2441">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleLongTermNotesPayable" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,816</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 73 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company recorded interest expense of <span>$33,429
</span>and <span>$487,012
</span>and recognized amortization of discount, included in interest expense, of $372,290 and $2,176,757, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company repaid notes of <span id="xdx_903_eus-gaap--RepaymentsOfConvertibleDebt_p0p0_c20210101__20211231_zrX8a39oqdS7">$<ix:nonFraction name="us-gaap:RepaymentsOfConvertibleDebt" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">250,000</ix:nonFraction>
</span>and <span id="xdx_90E_eus-gaap--RepaymentsOfConvertibleDebt_p0p0_c20200101__20201231_zn47PcqVgla4">$<ix:nonFraction name="us-gaap:RepaymentsOfConvertibleDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">942,190</ix:nonFraction>
</span>and accrued interest including prepayment penalty of <span>$6,027
</span>and <span>$675,771</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Conversion</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
converted notes with principal amounts and accrued interest of&#160;<span id="xdx_909_eus-gaap--DebtConversionConvertedInstrumentAmount1_p0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z7Dy1FVZdpEb">$<ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentAmount1" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">422,295</ix:nonFraction></span>&#160;into&#160;<span id="xdx_903_ecustom--CommonStockIssuedForConversionOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zWT3KQgvDhsh"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,080,632</ix:nonFraction></span>&#160;shares
of common stock. The corresponding derivative liability at the date of conversion of&#160;<span id="xdx_904_ecustom--ResolutionOfDerivativeLiabilitiesValue_p0p0_c20210101__20211231_zQ4DdX6qYNw6">$<ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">708,611</ix:nonFraction></span>&#160;was
settled through additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
converted notes with principal amounts of <span id="xdx_909_ecustom--DebtConversionConvertedInstrumentAmount2_p0p0_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zaLp8tv9DGTf">$<ix:nonFraction name="IQST:DebtConversionConvertedInstrumentAmount2" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,302,785</ix:nonFraction>
</span>and accrued interest of <span id="xdx_90F_eus-gaap--InterestExpenseLongTermDebt_p0p0_c20200101__20201231_z19BxubXFUu9">$<ix:nonFraction name="us-gaap:InterestExpenseLongTermDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">93,656</ix:nonFraction>
</span>into <span id="xdx_909_ecustom--CommonStockIssuedForConversionOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zZomKn4QzdHa"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">46,575,378</ix:nonFraction>
</span>shares of common stock. The corresponding derivative liability at the date of conversion of <span>$4,275,728
</span>was settled through additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Settlement</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
recorded gain on settlement of debt of <span id="xdx_903_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20210101__20211231_znoUOFCxPQ84">$<ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,069</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 10, 2020, the Company settled a convertible
note with accrued interest of <span>$64,230
</span>with a total of <span>650,000
</span>share issuances. The Company issued <span>200,000
</span>shares in June, <span>225,000
</span>shares in July and <span>503,571
</span>shares in August, which included <span>278,571
</span>true-up shares. As a result, the Company recognized a loss on settlement of debt of <span>$24,699</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 26, 2020, the Company issued a loan payable
of <span>$700,000
</span>to Labrys Fund to settle the previously-outstanding convertible notes with accrued interest of <span>$986,340</span>.
As a result, the Company recognized a gain on settlement of debt of <span>$286,340
</span>(Note 7).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 22, 2020, the Company settled a convertible
note with accrued interest of <span>$64,363
</span>and an original common stock purchase warrant to purchase <span>20,000
</span>shares of common stock with a total of <span>650,000
</span>share issuances. During the period ended September 30, 2020, the Company issued <span>1,038,375
</span>shares which included <span>388,375
</span>true-up shares. As a result, the Company recognized a loss on settlement of debt of <span>$9,886</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On September 1, 2020, the Company entered into a
Multipurpose agreement and issued a new note which a principal balance of <span>$1,045,327
</span>to replace the 15 notes issued from January 2020 to May 2020 which an aggregate principal amount was <span>$985,556
</span>and an aggregate accrued interest was <span>$59,771</span>.
The Company also issued another promissory note of <span>$300,000
</span>(Note 7). As a result, the Company recognized a loss on settlement of debt of <span>$300,000</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Promissory Notes - Issued in fiscal year 2019</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2019, the Company
issued a total of <span id="xdx_903_eus-gaap--NotesIssued1_c20190101__20191231_z359HuSIWrr3">$<ix:nonFraction name="us-gaap:NotesIssued1" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,544,250</ix:nonFraction>
</span>in notes with the following terms:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="text-align: left; width: 2%; vertical-align: top">&#8226;</td>
    <td style="width: 96%; font-size: 10pt">Terms ranging from <span>6
    months</span> to <span>3
    years</span>. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Annual interest rates ranging from of <span>8%
    </span>to <span>12%</span>.
    &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Convertible at the option of the holders at issuance or 180 days from issuance. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt"><span>Conversion
    prices are typically based on the discounted (39% or 0% discount) lowest trading prices of the Company&#8217;s shares during various
    periods prior to conversion.</span> &#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The convertible notes were also provided with a total
of <span>661,216
</span>common shares and warrant to purchase up to <span>92,000
</span>shares of common stock at exercise price of <span>$2.5
</span>per share for <span>3
years</span>.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span>Certain
notes allow the Company to redeem the notes at rates ranging from 110% to 150% depending on the redemption date provided that no redemption
is allowed after the 180th day. Likewise, the notes include original issue discount and financing costs totaling $278,000 and the Company
received cash of $2,266,250.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 74 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Promissory Notes - Issued in fiscal year 2020</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
issued a total of <span id="xdx_903_eus-gaap--NotesIssued1_c20200101__20201231_z6zaCm5Ds1Yi">$<ix:nonFraction name="us-gaap:NotesIssued1" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,708,771</ix:nonFraction>
</span>in notes with the following terms:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="text-align: left; width: 2%; vertical-align: top">&#8226;</td>
    <td style="width: 96%; font-size: 10pt">Terms <span>12
    months</span>. &#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Annual interest rates <span>5%
    </span>or <span>12%</span>.
    &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Convertible at the option of the holders 90 or 180 days from issuance. &#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt"><span>Conversion
    prices are typically based on the discounted (25% or 60% discount) lowest trading prices of the Company&#8217;s shares during 30
    trading day periods prior to conversion. Certain note has a capped conversion price of $0.025. </span>&#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span>Notes
allow the Company to redeem the notes at a range from 120% to 125% provided that no redemption is allowed after the 180th or 185th&#160;day.
Likewise, the notes include original issue discount and financing costs totaling $229,444 and the Company received cash of $1,420,000.
Certain convertible notes were also provided with a total of 6,500,000 warrants with exercise price ranging from $0.02 to $0.03.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Derivative liabilities</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company valued the conversion features of convertible
notes and warrants using the Black Scholes valuation model. The fair value of the derivative liability for all the note and warrants
that became convertible for the year ended December 31, 2020, amounted to <span id="xdx_906_eus-gaap--DerivativeGainLossOnDerivativeNet_c20200101__20201231_zdYjU1tSnNu7">$<ix:nonFraction name="us-gaap:DerivativeGainLossOnDerivativeNet" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,714,029</ix:nonFraction></span>.
<span id="xdx_901_eus-gaap--AmortizationOfFinancingCostsAndDiscounts_c20200101__20201231_zBkjLI2UOEjh">$<ix:nonFraction name="us-gaap:AmortizationOfFinancingCostsAndDiscounts" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,673,393</ix:nonFraction>
</span>of the value assigned to the derivative liability was recognized as a debt discount to the notes while the balance of <span id="xdx_90A_eus-gaap--DerivativeLossOnDerivative_c20200101__20201231_zxnfLWezpABa">$<ix:nonFraction name="us-gaap:DerivativeLossOnDerivative" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,040,636</ix:nonFraction>
</span>was recognized as a &#8220;day 1&#8221; derivative loss.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Warrants</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A summary of activity during the year ended December
31, 2020 follows. There was no 2021 activity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zv7cdDvX65Hh" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td colspan="9" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Warrants
                                            Outstanding</b></span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Shares</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Weighted
                                            Average Exercise Price</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Weighted
                                            Average Remaining Contractual life (in years)</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%">Outstanding, December 31, 2019</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20191231_zc9e99FMiOX4"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">367,343</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"><span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20191231_zlN7UumczPu8"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.480</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"><span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20191231_zPcYvZACXgJ2"><ix:nonNumeric contextRef="AsOf2019-12-31" format="ixt-sec:duryear" name="us-gaap:WarrantsAndRightsOutstandingTerm">4.05</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Granted</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20200101__20201231_zf4aEIrSIIze"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,500,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_zKiJgmfT7pF8"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.024</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_z0uLzH1wAPvj"><ix:nonNumeric contextRef="From2020-01-012020-12-31" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">6.00</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Reset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset_c20200101__20201231_z9TEw3PFVN3a"><ix:nonFraction name="IQST:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,813,001</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_c20200101__20201231_zOWP1Xf6BUwd"><ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.014</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1_dtY_c20200101__20201231_zVralz5qXNTg"><ix:nonNumeric contextRef="From2020-01-012020-12-31" format="ixt-sec:duryear" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1">1.92</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Cashless Exercised</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther_c20200101__20201231_zjzsyGHnj22a"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,597,010</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_ziWIkX2uOvXj"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.023</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231_zOalR5jNwm9f"><ix:nonNumeric contextRef="From2020-01-012020-12-31" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">4.24</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Settled</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease_c20200101__20201231_z7ox1bKkv3n6"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">7,083,334</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20200101__20201231_zY3iqPnl44Qj"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.012</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_zaJWVP4nt5H4"><ix:nonNumeric contextRef="From2020-01-012020-12-31" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2">1.64</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Outstanding, December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20201231_zmfz617wyVn4"><span style="-sec-ix-hidden: xdx2ixbrl2474">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20201231_zKlcfF861TR7"><span style="-sec-ix-hidden: xdx2ixbrl2475">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20201231_zB3LpuFso7Td"><span style="-sec-ix-hidden: xdx2ixbrl2476">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_905_eus-gaap--TemporaryEquityContractTerms_c20200101__20201231_ztkhgBVI5fO9"><ix:nonNumeric contextRef="From2020-01-012020-12-31" name="us-gaap:TemporaryEquityContractTerms">The
reset feature of warrants associated with the convertible notes was effective at the time that a separate convertible note with lower
exercise price was issued. As a result of the reset features for warrants, the warrants increased by 10,813,001 at $0.0014 per share.
We accounted for the issuance of the warrants as a liability and recognized the derivative liability.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 75 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:DerivativesAndFairValueTextBlock"><p id="xdx_807_eus-gaap--DerivativesAndFairValueTextBlock_zdKmlMWEN8R8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            10 &#8211;&#160;DERIVATIVE LIABILITY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company analyzed the conversion option for derivative
accounting consideration under ASC 815, &#8220;<i>Derivatives and Hedging</i>&#8221; and determined that the instrument should be classified
as a liability since the conversion option becomes effective at issuance resulting in there being no explicit limit to the number of
shares to be delivered upon settlement of the above conversion options.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Fair Value Assumptions Used in Accounting for
Derivative Liabilities</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">ASC 815 requires we assess the fair market value
of derivative liability at the end of each reporting period and recognize any change in the fair market value as other income or expense
item.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company determined our derivative liabilities
to be a Level 3 fair value measurement and used the Black-Scholes pricing model to calculate the fair value as of December 31, 2020.
The Black-Scholes model requires six basic data inputs: the exercise or strike price, time to expiration, the risk free interest rate,
the current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could
produce a significantly higher or lower fair value measurement. The fair value of each convertible note is estimated using the Black-Scholes
valuation model.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the year ended December 31, 2021 and 2020, the
estimated fair values of the liabilities measured on a recurring basis are as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zABvF3Wd5o14" summary="xdx: Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)" style="margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Year ended
    </b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>December 31,</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left">Expected term</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_900_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_z3gTlnGylJw5"><ix:nonNumeric contextRef="From2021-01-012021-12-31_srt_MinimumMember" format="ixt-sec:duryear" name="us-gaap:AverageTermOfCreditRiskDerivatives1">0.16</ix:nonNumeric>
                                            </span></span><span style="font-size: 10pt">- <span id="xdx_90D_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_z42FuvK65PDk"><ix:nonNumeric contextRef="From2021-01-012021-12-31_srt_MaximumMember" format="ixt-sec:duryear" name="us-gaap:AverageTermOfCreditRiskDerivatives1">1.18</ix:nonNumeric>
                                            </span></span><span style="font-size: 10pt">years </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_90B_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_zk7mFwbYf6L6"><ix:nonNumeric contextRef="From2020-01-012020-12-31_srt_MinimumMember" format="ixt-sec:duryear" name="us-gaap:AverageTermOfCreditRiskDerivatives1">0.02</ix:nonNumeric>
                                            </span></span><span style="font-size: 10pt">- <span id="xdx_90B_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_zgkmwIY6YkQ"><ix:nonNumeric contextRef="From2020-01-012020-12-31_srt_MaximumMember" format="ixt-sec:duryear" name="us-gaap:AverageTermOfCreditRiskDerivatives1">6.00</ix:nonNumeric>
                                            </span></span><span style="font-size: 10pt">years </span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Expected average volatility</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_903_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zuB1IPef17k7"><ix:nonFraction name="us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" contextRef="From2021-01-012021-12-31_srt_MinimumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">145</ix:nonFraction>%
                                            </span></span><span style="font-size: 10pt">- <span id="xdx_901_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zRmUbWNnGEB2"><ix:nonFraction name="us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" contextRef="From2021-01-012021-12-31_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">241</ix:nonFraction>%</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_907_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_pdd_zG0yviI1xOw8"><ix:nonFraction name="us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" contextRef="From2020-01-012020-12-31_srt_MinimumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">74</ix:nonFraction>%
                                            </span></span><span style="font-size: 10pt">- <span id="xdx_90E_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_pdd_z5ZQKQtB2bi9"><ix:nonFraction name="us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" contextRef="From2020-01-012020-12-31_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">550</ix:nonFraction>%</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected dividend yield</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--Dividends_p0p0_c20210101__20211231_zlCU05CnZANc"><span style="-sec-ix-hidden: xdx2ixbrl2490">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--Dividends_c20200101__20201231_p0p0_zkw4QUrosAm5"><span style="-sec-ix-hidden: xdx2ixbrl2491">&#8212;</span></span>&#160;&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Risk-free interest rate</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20210101__20211231_zQrVvbUILZz4"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.07</ix:nonFraction>%
                                            </span></span><span style="font-size: 10pt">- <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20210101__20211231_zt0Sbnbun2i8"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.09</ix:nonFraction>%</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20200101__20201231_pdd_zY2wBQflJRz3"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.05</ix:nonFraction>%
                                            </span></span><span style="font-size: 10pt">- <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20200101__20201231_pdd_zrufJpFgBlF6"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">2.56</ix:nonFraction>%</span></span></td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table summarizes the changes in the
derivative liabilities during the year ended December 31, 2021 and 2020:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_zos6IeEMdxnf" summary="xdx: Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td colspan="4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Fair Value
    Measurements Using Significant Observable Inputs (Level 3)</b></td><td style="padding-bottom: 1pt; text-align: left"><b>&#160;</b></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%">Balance - December 31, 2019</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 28%; text-align: right"><span id="xdx_908_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_p0p0_c20191231_zR3AX0J8Og4l"><ix:nonFraction name="us-gaap:DerivativeFairValueOfDerivativeNet" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,744,134</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Addition of new derivatives recognized as debt discounts</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_c20200101__20201231_zwA2DPzE7FUe"><ix:nonFraction name="us-gaap:DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,673,393</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Addition of new derivatives recognized as loss on derivatives</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet_c20200101__20201231_zWPiQphjzNTh"><ix:nonFraction name="us-gaap:EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,040,636</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Settled on issuance of common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_900_ecustom--ResolutionOfDerivativeLiabilitiesValue_p0p0_c20200101__20201231_zSfqfwHVNJ52"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,136,222</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Change in fair value of the derivative</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90C_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_p0p0_c20200101__20201231_z5HsYhsHAm7j"><ix:nonFraction name="us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,296,250</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Balance - December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DerivativeFairValueOfDerivativeNet_c20201231_p0p0_zviNiGvkQ1lc"><ix:nonFraction name="us-gaap:DerivativeFairValueOfDerivativeNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,025,691</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Settled on issuance of common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_900_ecustom--ResolutionOfDerivativeLiabilitiesValue_p0p0_c20210101__20211231_zvt0hZeDWIJ"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">708,611</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Change in fair value of the derivative</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_901_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_p0p0_c20210101__20211231_zALrIyha5srb"><ix:nonFraction name="us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">317,080</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Balance - December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DerivativeFairValueOfDerivativeNet_p0p0_c20211231_zWh49jahqRTa"><span style="-sec-ix-hidden: xdx2ixbrl2506">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 76 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table summarizes the change in fair
value of derivative liability included in the income statement for the year ended December 31, 2021 and 2020, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zdYvjb89mz0j" summary="xdx: Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Years Ended</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left">Addition of new derivatives recognized as loss
    on derivatives</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_903_eus-gaap--UnrealizedGainLossOnDerivatives_p0p0_c20210101__20211231_z9MOtIF2Tb17"><span style="-sec-ix-hidden: xdx2ixbrl2509">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_902_eus-gaap--UnrealizedGainLossOnDerivatives_p0p0_c20200101__20201231_zvEbn5K4RgNl"><ix:nonFraction name="us-gaap:UnrealizedGainLossOnDerivatives" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,040,636</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Revaluation of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_ecustom--RevaluationOfDerivativeLiabilities_p0p0_c20210101__20211231_zXnshj0cwu6d"><ix:nonFraction name="IQST:RevaluationOfDerivativeLiabilities" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">317,080</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_ecustom--RevaluationOfDerivativeLiabilities_p0p0_c20200101__20201231_ziBdcH1SMyHf"><ix:nonFraction name="IQST:RevaluationOfDerivativeLiabilities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,296,250</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">(Gain) on change in fair value of the
    derivative</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_907_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_p0p0_c20210101__20211231_zGupp3Erc8Rj"><ix:nonFraction name="us-gaap:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">317,080</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_907_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_p0p0_c20200101__20201231_zWNHnzoZNVX6"><ix:nonFraction name="us-gaap:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">255,614</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock"><p id="xdx_805_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zPXPzX9VHZle" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            11 &#8211;&#160;STOCKHOLDERS&#8217; EQUITY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s authorized capital consists of
<span id="xdx_908_eus-gaap--CommonStockSharesAuthorized_iI_c20211231_zOq3D0RQ2HAe"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">300,000,000</ix:nonFraction>
</span>shares of common stock with a par value of <span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20201231_z8FHnG6ddwt1">$<ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction>
</span>per share.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series A Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_909_eus-gaap--PreferredStockVotingRights_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zEH8kevkGOse"><ix:nonNumeric contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" name="us-gaap:PreferredStockVotingRights">On
November 3, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred
stock entitled Series A Preferred Stock, consisting of up</ix:nonNumeric> </span><span id="xdx_900_eus-gaap--PreferredStockSharesAuthorized_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zYtuWmDxGDh8"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction>
</span>shares,
par value <span id="xdx_90C_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201103__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z4nfLPl5XG3l">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2020-11-03_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></span>.
Under the Certificate of Designation, holders of Series A Preferred Stock will participate on an equal basis per-share with holders of
our common stock in any distribution upon winding up, dissolution, or liquidation. Holders of Series A Preferred Stock are entitled to
vote together with the holders of our common stock on all matters submitted to stockholders at a rate of 51% of the total vote of stockholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The rights of the holders of Series A Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on November 3, 2020</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, 100,000
shares of common stock were converted into 10,000 shares of Series A Preferred Stock by our management.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, <span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zgIGbRAGdVpl"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction>
</span>shares of Series A Preferred Stock were issued and outstanding.</p>

<p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series B Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_903_eus-gaap--PreferredStockVotingRights_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zKTlpA4nITn5"><ix:nonNumeric contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" name="us-gaap:PreferredStockVotingRights">On
November 11, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred
stock entitled Series B Preferred Stock, consisting of up</ix:nonNumeric> </span><span id="xdx_902_eus-gaap--PreferredStockSharesAuthorized_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zeQhMblC9f48"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2020-11-11_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000</ix:nonFraction>
</span>shares,
par value <span id="xdx_903_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zRbMP1lMqvVk">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2020-11-11_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></span>.
Under the Certificate of Designation, holders of Series B Preferred Stock will receive a liquidation preference of $81 per share in any
distribution upon winding up, dissolution, or liquidation of the Company before junior security holders, as provided in the designation.
Holders of Series B Preferred Stock are entitled to receive as, when, and if declared by the Board of Directors, dividends in kind at
an annual rate equal to twenty four percent (24%) of $81 per share for each of the then outstanding shares of Series B Preferred Stock,
calculated on the basis of a 360-day year consisting of twelve 30-day months. Holders of Series B Preferred Stock do not have voting
rights but may convert into common stock after twelve months from the issuance date, at a conversion rate of one thousand (1,000) shares
of Common Stock for every one (1) share of Series B Preferred Stock. Upon conversion, the shares are subject to a one-year restriction
on sales into the market of no more than 5% previous month&#8217;s stock liquidity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021,&#160;<span id="xdx_909_eus-gaap--IncrementalCommonSharesAttributableToConversionOfPreferredStock_c20210101__20211231_zaAwTlX5K32k"><ix:nonFraction name="us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000,000</ix:nonFraction></span>&#160;shares
of common stock were converted into&#160;<span id="xdx_905_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zZlVup0mWBrg"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></span>&#160;shares
of Series B Preferred Stock by our management.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020,&#160;<span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20211231_zt8efB8sigr9"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></span>&#160;and&#160;<span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20201231_zAG2X5hZov54"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">0</ix:nonFraction></span>&#160;shares
of Series B Preferred Stock were issued and outstanding, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 77 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series C Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_908_eus-gaap--PreferredStockVotingRights_c20210101__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__custom--SeriesCPreferredStock2021Member_zFWsUZDOM9u9"><ix:nonNumeric contextRef="From2021-01-012021-01-07_us-gaap_PreferredStockMember_custom_SeriesCPreferredStock2021Member" name="us-gaap:PreferredStockVotingRights">On
January 7, 2021, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred
stock entitled Series C Preferred Stock, consisting of up</ix:nonNumeric> </span><span id="xdx_90C_eus-gaap--PreferredStockSharesAuthorized_iI_c20210107__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zpuyAHf16DK6"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2021-01-07_custom_PreferredClassCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000</ix:nonFraction>
</span>shares,
par value <span id="xdx_909_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20210107__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z33G60tF1SA6">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2021-01-07_custom_PreferredClassCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></span>.
Under the Certificate of Designation, holders of Series C Preferred Stock will rank junior to the Series B Preferred Stock, but on par
with common stock and Series A Preferred Stock in any distribution upon winding up, dissolution, or liquidation of the company, as provided
in the designation. The holders of shares of Series C Preferred Stock have no dividend rights except as may be declared by the Board
in its sole and absolute discretion, out of funds legally available for that purpose. Holders of Series C Preferred Stock do not have
voting rights but may convert into common stock after twenty four months from the issuance date, at a conversion rate of one thousand
(1,000) shares of Common Stock for every one (1) share of Series C Preferred Stock. Upon conversion, the shares are subject to a one-year
restriction on sales into the market of no more than 5% previous month&#8217;s stock liquidity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The rights of the holders of Series C Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on January 7, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, no
Series C Preferred Stock was issued or outstanding.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Common Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231_zghiNpJpRMy2"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">51,638,526</ix:nonFraction>
</span>shares of common stock, valued at fair market value on issuance as follows;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zEpcODxEdwX8" style="font-size: 10pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">41,562,500</ix:nonFraction>
                                            </span><span style="font-size: 10pt">shares issued for cash of <span id="xdx_907_ecustom--StockIssuedDuringPeriodValueNewIssuesWithSubscription_p0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zgLI3L3lpLI4">$<ix:nonFraction name="IQST:StockIssuedDuringPeriodValueNewIssuesWithSubscription" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,536,250</ix:nonFraction></span></span><span style="font-size: 10pt">,
                                            of which <span id="xdx_90F_ecustom--SubscriptionReceivable_c20210101__20211231_z9Q4r8fEnGx">$<ix:nonFraction name="IQST:SubscriptionReceivable" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction>
                                            </span></span><span style="font-size: 10pt">was recorded as subscription receivable as of
                                            December 31, 2021. The Company received the <span id="xdx_902_eus-gaap--CommonStockSharesSubscriptions_iI_c20220103_z5InlUHb4dB5">$<ix:nonFraction name="us-gaap:CommonStockSharesSubscriptions" contextRef="AsOf2022-01-03" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction>
                                            </span></span><span style="font-size: 10pt">on January 3, 2022.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span id="xdx_901_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zivOOvK02Rfg" style="font-size: 10pt"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,230,394</ix:nonFraction>
                                            </span><span style="font-size: 10pt">shares, valued at <span>$2,056,530</span></span><span style="font-size: 10pt">,
                                            issued for settlement of debt of <span id="xdx_906_eus-gaap--ExtinguishmentOfDebtAmount_p0p0_c20210101__20211231_zHt2L5XxJbTa">$<ix:nonFraction name="us-gaap:ExtinguishmentOfDebtAmount" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,516,667</ix:nonFraction></span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210101__20211231_z4IAC8oNjd7a" style="font-size: 10pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">195,000</ix:nonFraction>
                                            </span><span style="font-size: 10pt">shares for services valued at <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_p0p0_c20210101__20211231_zSnFOa84Coil">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">284,700</ix:nonFraction></span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z6KRItL6Fufa" style="font-size: 10pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,320,000</ix:nonFraction>
                                            </span><span style="font-size: 10pt">shares issued to our management for compensation valued
                                            at <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_p0p0_c20210101__20211231_zgI3HxcZkHCj">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,037,568</ix:nonFraction></span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span id="xdx_906_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zgMT7npnK0Aj" style="font-size: 10pt"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">250,000</ix:nonFraction>
                                            </span><span style="font-size: 10pt">shares for forbearance of debt valued at <span id="xdx_90D_ecustom--CommonStockIssuedForForbearanceOfDebtValue_p0p0_c20210101__20211231_zaBTouFxVr4c">$<ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">49,925</ix:nonFraction></span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span id="xdx_90E_ecustom--CommonStockIssuedForConversionOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPS5yGSA0sKg" style="font-size: 10pt"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,080,632</ix:nonFraction>
                                            </span><span style="font-size: 10pt">shares issued for conversion of debt of <span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentAmount1_p0p0_c20210101__20211231_z89FA7mUEEf6">$<ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentAmount1" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">422,295</ix:nonFraction></span></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
terminated a placement agent and advisory services agreement with a FINRA member dated September 22, 2020, and cancelled&#160;<span id="xdx_902_ecustom--CancellationOfCommonStockShares_iN_di_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z6ztAj18wdp2"><ix:nonFraction name="IQST:CancellationOfCommonStockShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="Shares">1,294,600</ix:nonFraction></span>&#160;shares
of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain&#160;<span id="xdx_902_ecustom--CommonStockRetainedByFINRA_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zLRpAiKWL2v"><ix:nonFraction name="IQST:CommonStockRetainedByFINRA" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">400,000</ix:nonFraction></span>&#160;shares
of the Company&#8217;s common stock in connection with the services.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231_zjfHvAQs1206"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">100,224,841</ix:nonFraction>
</span>shares of common stock, valued at fair market value on issuance as follows;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ul style="margin-top: 0in; list-style-type: disc">

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zekdvwICepQd"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">23,937,500</ix:nonFraction>
</span>shares issued for cash of <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_p0p0_c20200101__20201231_zYqPvcSMSD72">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,915,005</ix:nonFraction>
</span>&#160;</li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_904_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zxoOfSdbdeLi"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">12,818,145</ix:nonFraction>
</span>shares issued for settlement of debt of <span id="xdx_908_eus-gaap--ExtinguishmentOfDebtAmount_p0p0_c20200101__20201231_z9iV7LHGj61c">$<ix:nonFraction name="us-gaap:ExtinguishmentOfDebtAmount" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">889,093</ix:nonFraction>
</span>&#160;</li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zYnMaMLbwhI9"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,267,600</ix:nonFraction>
</span>shares issued for services valued at <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_p0p0_c20200101__20201231_z5uxwUoxr0Ie">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">647,858</ix:nonFraction>
</span>&#160;</li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_90E_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zlA7a04ZTt9k"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,150,000</ix:nonFraction>
</span>shares issued for forbearance of debt of <span id="xdx_907_ecustom--CommonStockIssuedForForbearanceOfDebtValue_p0p0_c20200101__20201231_zj2w0Tz2KVhk">$<ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,250</ix:nonFraction></span></li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_908_ecustom--CommonStockIssuedForConversionOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zYZspOtaVTgd"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">46,575,378</ix:nonFraction>
</span>shares issued for conversion of debt of <span id="xdx_905_eus-gaap--DebtConversionConvertedInstrumentAmount1_p0p0_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ztR5bGdZTOIh">$<ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentAmount1" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,396,440</ix:nonFraction>
</span>&#160;</li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20200101__20201231_zEE0UsPpN2ae"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">9,476,218</ix:nonFraction>
</span>shares issued for cashless exercised warrant &#160;</li>

</ul>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, <span id="xdx_909_eus-gaap--CommonStockSharesOutstanding_iI_c20211231_zDN6zEpLL8mc"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">147,477,358</ix:nonFraction>
</span>and <span id="xdx_90E_eus-gaap--CommonStockSharesOutstanding_iI_c20201231_zr5CC1dy8M22"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">118,133,432</ix:nonFraction>
</span>shares of common stock were issued and outstanding, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 78 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock"><p id="xdx_800_eus-gaap--IncomeTaxDisclosureTextBlock_zej9UuCAR4lj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            12 &#8211;&#160;PROVISION FOR INCOME TAXES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company provides for income taxes under ASC 740,
&#8220;<i>Income Taxes.&#8221;</i>&#160;Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recorded
based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these
differences are expected to reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not
that the Company will not realize tax assets through future operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The components of the Company&#8217;s deferred tax
asset and reconciliation of income taxes computed at the statutory rate to the income tax amount recorded as of December 31, 2021 and
2020, are as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zXtMx0MompF1" summary="xdx: Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20211231_zjCIeSy4WyPd">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20201231_z1xHxK9PIAqh">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td></tr>
  <tr id="xdx_406_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iNI_p0p0_di_z663b2GKprYh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: justify">Net Operating loss carryforward</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwards" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">12,332,310</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwards" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">8,601,999</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Effective tax rate</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20210101__20211231_zxUBT6Vtijt8"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateContinuingOperations" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">21</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20200101__20201231_z29Cm1iG4wBd"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateContinuingOperations" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">21</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td></tr>
  <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGross_iI_p0p0_z3z8vOfS9t06" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Deferred tax asset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsGross" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,589,785</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsGross" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,806,420</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_iI_p0p0_z2B0GFQk30s3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Foreign taxes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">7,242</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,112</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_p0p0_z6Jm6A5mMsy9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Less: valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,136,141</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,341,272</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_400_eus-gaap--DeferredTaxAssetsNet_iI_maAzbZH_zOV2dHA2x2H" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsNet" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">446,402</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">460,036</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021, the Company has approximately
<span id="xdx_90B_ecustom--DeferredTaxAssetsOperatingLossCarryforwardsApproximate_iNI_di_c20211231_zXsozLiZqH6i">$<ix:nonFraction name="IQST:DeferredTaxAssetsOperatingLossCarryforwardsApproximate" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">12,332,000</ix:nonFraction>
</span>of net operating losses (&#8220;NOL&#8221;) generated to December 31, 2021 carried forward to offset taxable income in future
years which expire commencing in fiscal 2037. NOLs generated in tax years prior to December 31, 2017, can be carryforward for twenty
years, whereas NOLs generated after December 31, 2017 can be carryforward indefinitely. In assessing the realization of deferred tax
assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized.
The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which
those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future
taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation
allowance against all of the deferred tax assets relating to NOLs for every period because it is more likely than not that all of the
deferred tax assets will not be realized other than those recorded at SwissLink, because the Company anticipates utilizing the NOLs prior
to their expiration.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Utilization of the NOL carry forwards may be subject
to an annual limitation due to ownership change limitations that may have occurred or that could occur in the future, as required by
Section 382 of the Internal Revenue Code of 1986, as amended (the &#8220;Code&#8221;). These ownership changes may limit the amount of
the NOL carry forwards that can be utilized annually to offset future taxable income and tax, respectively. In general, an &#8220;ownership
change&#8221; as defined by Section 382 of the Code results from a transaction or series of transactions over a three-year period resulting
in an ownership change of more than 50 percentage points of the outstanding stock of a company by certain stockholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Tax returns for the years ended 2016 through 2021
are subject to review by the tax authorities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock"><p id="xdx_804_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zRniMK1JaIh7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            13 - RELATED PARTY TRANSACTIONS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Due from related party</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
loaned&#160;<span id="xdx_90B_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_p0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOMember_zK3lKoBNsEhj">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties" contextRef="From2021-01-012021-12-31_custom_CEOMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">220,674</ix:nonFraction></span>&#160;to
our CEO and applied to due to CEO of&#160;<span id="xdx_901_eus-gaap--IncreaseDecreaseInDueToOfficersAndStockholders_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOMember_zoMwc6EDc6Th">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInDueToOfficersAndStockholders" contextRef="From2021-01-012021-12-31_custom_CEOMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,004</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
wrote off due from related party of&#160;<span id="xdx_905_eus-gaap--AllowanceForLoanAndLeaseLossesWriteOffs_c20210101__20211231_zczqIF0qjne7">$<ix:nonFraction name="us-gaap:AllowanceForLoanAndLeaseLossesWriteOffs" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,148</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
loaned <span>$20,182
</span>to related parties who are a stockholder and a former director, collected <span>$20,197
</span>and wrote off amounts totaling <span>$43,375</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company loaned <span>$220,674
</span>and <span>$18,888
</span>to a related party and collected <span>$226
</span>and <span>$2,088</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 79 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, the Company had
due from related parties of <span id="xdx_903_eus-gaap--DueFromRelatedParties_iI_c20211231_zLeUbQFtZ2mj">$<ix:nonFraction name="us-gaap:DueFromRelatedParties" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">424,086</ix:nonFraction>
</span>and <span id="xdx_903_eus-gaap--DueFromRelatedParties_iI_c20201231_z7rgshs8x3Yh">$<ix:nonFraction name="us-gaap:DueFromRelatedParties" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">221,790</ix:nonFraction></span>,
respectively. The loans are unsecured, non-interest bearing and due on demand.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Due to related parties</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company borrowed <span>$0
</span>and <span>$20,182
</span>from CEO and CFO of the Company, and repaid <span>$90,787
</span>and <span>$20,197
</span>to the CEO and CFO, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
borrowed <span>$20,000
</span>from Francisco Bunt who owns <span id="xdx_90D_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_c20211231_zn72GShGOvuj"><ix:nonFraction name="us-gaap:MinorityInterestOwnershipPercentageByNoncontrollingOwners" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">49</ix:nonFraction>%
</span>of loT Labs and repaid <span>$20,000</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, the Company had
amounts due to related parties of <span id="xdx_909_eus-gaap--DueToRelatedPartiesCurrent_p0p0_c20211231_ziq4HxuVzfch">$<ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,613</ix:nonFraction>
</span>and <span id="xdx_90B_eus-gaap--DueToRelatedPartiesCurrent_c20201231_p0p0_z95i3UL9sn5j">$<ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">94,616</ix:nonFraction></span>,
respectively, which included <span>$0
</span>and <span>$60,000
</span>to Francisco Bunt (Note 4), respectively. The amounts are unsecured, non-interest bearing and due on demand.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Debt to Equity Swap</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021 the Company
recorded a debt to equity swap of <span id="xdx_906_ecustom--RelatedPartyDebtToEquitySwapValue_c20210101__20211231_zkE74g9lKmy9">$<ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,647,150</ix:nonFraction>
</span>as additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Employment agreements</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 1, 2021, the Company appointed three independent
directors. Effective on July 1, 2021 and thereafter, all directors shall be compensated monthly up to <span id="xdx_904_eus-gaap--EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares_iI_c20210701_zBJjbXem7wd"><ix:nonFraction name="us-gaap:EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares" contextRef="AsOf2021-07-01" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,000</ix:nonFraction>
</span>shares of common stock and cash of <span id="xdx_90E_eus-gaap--OfficersCompensation_c20210101__20211231_zCHVQ0xd7i4i">$<ix:nonFraction name="us-gaap:OfficersCompensation" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000</ix:nonFraction>
</span>for their service as directors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 2, 2019, the Company entered into Employment
Agreements with the following persons: (i) Leandro Iglesias as President, CEO and Chairperson of the Company&#8217;s Board of Directors
with an annual salary of <span id="xdx_903_eus-gaap--SalariesAndWages_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zkpn3z7fGpi">$<ix:nonFraction name="us-gaap:SalariesAndWages" contextRef="From2019-04-012019-05-02_custom_CEOMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">168,000</ix:nonFraction>
</span>with an annual bonus of <span id="xdx_904_ecustom--BonusPercentNetIncome_iI_c20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zH7uNLFqVJ3b"><ix:nonFraction name="IQST:BonusPercentNetIncome" contextRef="AsOf2019-05-02_custom_CEOMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3</ix:nonFraction>%
</span>of our net income; (ii) Juan Carlos Lopez Silva as Chief Commercial Officer with an annual salary of <span id="xdx_901_eus-gaap--SalariesAndWages_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zRCLijS6U0ji">$<ix:nonFraction name="us-gaap:SalariesAndWages" contextRef="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">120,000</ix:nonFraction>
</span>with an annual bonus of <span id="xdx_908_ecustom--BonusPercentNetIncome_iI_c20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zZG83PE1cOf9"><ix:nonFraction name="IQST:BonusPercentNetIncome" contextRef="AsOf2019-05-02_custom_ChiefCommercialOfficerMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3</ix:nonFraction>%
</span>of our net income; and Alvaro Quintana Cardona as Chief Operating Officer and Chief Financial Officer with an annual salary of
<span>$144,000
</span>with an annual bonus of <span>3%
</span>of our net income. The Employment Agreements have a term of <span id="xdx_901_ecustom--EmploymentAgreementTerm_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zJWuQbwPoPSe"><ix:nonNumeric contextRef="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember" format="ixt-sec:durwordsen" name="IQST:EmploymentAgreementTerm">36
months</ix:nonNumeric></span>, are renewable automatically for 24-month periods, unless the Company gives
written notice at least 90 days prior to termination of the initial 36-month term. The Company shall have the right to terminate any
of the employment agreements at any time without prior notice, but in that event, the Company shall pay these persons salaries and other
benefits they are entitled to receive under their respective agreements for three years. The above executive officers agreed to two year
non-compete and non-solicit restrictive covenants with the Company. If any of the executive officers are terminated for cause they shall
forfeit any rights to severance.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 1, 2020, our board of directors approved
amended employments in favor of our Chief Executive Officer, Leandro Iglesias, our Chief Financial Officer, Alvaro Quintana, and our
Chief Commercial Officer, Juan Carlos Lopez Silva.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The amended employment agreement in favor of Mr.
Iglesias extended the term of employment from <span id="xdx_905_ecustom--EmploymentAgreementTerm_dtM_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zwkb9pEMqZfd"><ix:nonNumeric contextRef="From2019-04-012019-05-02_custom_CEOMember" format="ixt-sec:durmonth" name="IQST:EmploymentAgreementTerm">36</ix:nonNumeric>
</span>months to <span id="xdx_902_ecustom--EmploymentAgreementTerm_dtM_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zeGb75BPEu84"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_CEOMember9935000" format="ixt-sec:durmonth" name="IQST:EmploymentAgreementTerm">60</ix:nonNumeric>
</span>months. <span id="xdx_902_eus-gaap--DeferredCompensationArrangementsOverallDescription_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zwTy9ewn9Ebe"><ix:nonNumeric contextRef="From2019-04-012019-05-02_custom_CEOMember" name="us-gaap:DeferredCompensationArrangementsOverallDescription">The
now five year employment agreement with Mr. Iglesias provides that we will compensate him with a salary of $17,000 monthly and he is
eligible for quarterly bonus of 250,000 shares of our common stock. If we do not have the cash available, the agreement provides that
Mr. Iglesias may convert his accrued salary/bonus into shares of our common stock or newly created Series A Preferred Stock. For common
shares, the amount of accrued salary to be converted into shares must be determined by considering the average price per share of the
Company&#8217;s common stock on the OTC Markets during the last 10 days and applying a discount of 25%.&#8221; For Series A Preferred
Shares, the amount of accrued salary to be converted into shares is the per share conversion price for common shares multiplied by ten
US Dollars ($10). Mr. Iglesias has a further right to convert any common shares under his control into Series A Preferred shares at any
time at a rate of ten (10) common shares for each Series A Preferred share.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 80 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The amended employment agreement in favor of Mr.
Quintana extended the term of employment from <span>36
</span>months to <span id="xdx_908_ecustom--EmploymentAgreementTerm_dtM_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zambOI8Vhjj"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_CEOMember9935000" format="ixt-sec:durmonth" name="IQST:EmploymentAgreementTerm">60</ix:nonNumeric>
</span>months. <span>The
now five year employment agreement with Mr. Quintana provides that he is eligible for quarterly bonus of 200,000 shares of our common
stock. If we do not have the cash available, the agreement provides that Mr. Quintana may convert his accrued salary/bonus into shares
of our common stock or newly created Series A Preferred Stock. For common shares, the amount of accrued salary to be converted into shares
must be determined by considering the average price per share of the Company&#8217;s common stock on the OTC Markets during the last
10 days and applying a discount of 25%.&#8221; For Series A Preferred Shares, the amount of accrued salary to be converted into shares
is the per share conversion price for common shares multiplied by ten US Dollars ($10). Mr. Quintana has a further right to convert any
common shares under his control into Series A Preferred shares at any time at a rate of ten (10) common shares for each Series A Preferred
share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The amended employment agreement in favor of Mr.
Silva extended the term of employment from <span id="xdx_903_ecustom--EmploymentAgreementTerm_dtM_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_z77NtK8bVynl"><ix:nonNumeric contextRef="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember" format="ixt-sec:durmonth" name="IQST:EmploymentAgreementTerm">36</ix:nonNumeric>
</span>months to <span id="xdx_90E_ecustom--EmploymentAgreementTerm_dtM_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zLbxNKU6hmU"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_ChiefCommercialOfficerMember" format="ixt-sec:durmonth" name="IQST:EmploymentAgreementTerm">60</ix:nonNumeric>
</span>months. Mr. <span id="xdx_90C_eus-gaap--DeferredCompensationArrangementsOverallDescription_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zIHihRXD0ssk"><ix:nonNumeric contextRef="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember" name="us-gaap:DeferredCompensationArrangementsOverallDescription">Silva
is eligible for quarterly bonuses of 150,000 shares of our common stock. If we do not have the cash available, the agreement provides
that Mr. Iglesias may convert his accrued salary/bonus into shares of our common stock at the average price of our common stock during
the last 10 days after applying a discount of 25%.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 3, 2020, Oscar Brito resigned as a member
of our Board of Directors. There was no known disagreement with Mr. Brito on any matter relating to our operations, policies or practices.
The Company provided the severance package as follows;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="text-align: left; vertical-align: top; width: 2%">&#8226;</td>
    <td style="font-size: 10pt; width: 96%"><span>2,000,000
    </span>shares of common stock valued at <span>$300,000
    </span>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Additional <span>173,000
    </span>shares in order to apply the anti-dilution protection, valued at <span>$10,034
    </span>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"></td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Forgiveness of amounts due to the Company totaling <span>$43,375
    </span>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Cash payment of <span>$15,000</span>.
    &#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 16, 2020, our Board of Directors adopted
a Director Compensation Plan that applies to members of our Board of Directors. Below are the features of the plan:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="vertical-align: top; text-align: left; width: 2%">&#160;&#8226;</td>
    <td style="width: 96%; font-size: 10pt">All Directors shall receive reimbursement for reasonable travel expenses incurred to attend
    Board and committee meetings. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#8226;</td>
    <td style="font-size: 10pt">All Directors shall be compensated <span>$3,000
    </span>monthly for their service as Directors. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#8226;</td>
    <td style="font-size: 10pt">In lieu of the cash compensation set forth above, each Director may elect to receive shares of the Corporation's
    Common Stock equal to the total cash compensation divided by the average market value of the Company's Common Stock during the last
    10 trading days and applying a discount of 10%. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#8226;</td>
    <td style="font-size: 10pt">Directors Alvaro Cardona and Leandro Iglesias shall each receive <span>1,000,000
    </span>shares of the Company&#8217;s Common Stock, valued at <span>$70,000
    </span>each, for their service as members of the Board of Directors for the period from June 2018 to December 2019. &#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company recorded management salaries of <span id="xdx_901_eus-gaap--PaymentForManagementFee_c20210101__20211231_zSt2fakCq6xd">$<ix:nonFraction name="us-gaap:PaymentForManagementFee" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">558,000</ix:nonFraction>
</span>and <span id="xdx_90A_eus-gaap--PaymentForManagementFee_c20200101__20201231_zQhOXRQi8NTc">$<ix:nonFraction name="us-gaap:PaymentForManagementFee" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">510,000</ix:nonFraction>
</span>and bonuses of <span id="xdx_90D_eus-gaap--AccruedBonusesCurrent_iI_c20211231_zSvvEHVkiQE4">$<ix:nonFraction name="us-gaap:AccruedBonusesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">976,200</ix:nonFraction>
</span>and <span id="xdx_90B_eus-gaap--AccruedBonusesCurrent_iI_c20201231_zNl3CbwTTLb1">$<ix:nonFraction name="us-gaap:AccruedBonusesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span>,
respectively, of which <span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20210101__20211231_zjwwenXv4xnj">$<ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,037,568</ix:nonFraction>
</span>and <span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20200101__20201231_zAEkmAX79L08">$<ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction>
</span>were stock based compensation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
settled accrued salary &#8211;&#160;management of <span id="xdx_90C_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20201231_zxIdvxqKZC44">$<ix:nonFraction name="us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">619,531</ix:nonFraction>
</span>and issued <span>10,851,199
</span>shares.&#160;As at December 31, 2021 and 2020, the Company recorded and accrued management salaries of <span id="xdx_90F_eus-gaap--AccruedSalariesCurrent_iI_c20211231_zf2mjEhBQAx5">$<ix:nonFraction name="us-gaap:AccruedSalariesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,229</ix:nonFraction>
</span>and <span id="xdx_906_eus-gaap--AccruedSalariesCurrent_iI_c20201231_zVyld8n7Mjml">$<ix:nonFraction name="us-gaap:AccruedSalariesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,300</ix:nonFraction></span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 81 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock"><p id="xdx_80D_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zfWPDGZqFyzi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            14 &#8211;&#160;COMMITMENTS AND CONTINGENCIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Leases and Long-term Contracts</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has not entered into any long-term leases,
contracts or commitments. The Company leases facilities which the term is <span id="xdx_905_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_c20211231_z4xblWdojp9g"><ix:nonNumeric contextRef="AsOf2021-12-31" format="ixt-sec:durwordsen" name="us-gaap:LesseeOperatingLeaseTermOfContract">12
months</ix:nonNumeric></span>. For the years ended December 31, 2021 and 2020, the Company incurred <span id="xdx_90C_eus-gaap--OperatingLeaseExpense_c20210101__20211231_zimJ8TbsBxll">$<ix:nonFraction name="us-gaap:OperatingLeaseExpense" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">37,823</ix:nonFraction>
</span>and <span id="xdx_90A_eus-gaap--OperatingLeaseExpense_c20200101__20201231_zrzXVBB15h6c">$<ix:nonFraction name="us-gaap:OperatingLeaseExpense" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">18,400</ix:nonFraction></span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Advisory service</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 3, 2020, we appointed Oscar Brito as an
advisor to our Board of Directors and agreed to pay him&#160;<span id="xdx_903_eus-gaap--NoninterestExpenseDirectorsFees_p0p0_c20210101__20211231_zeRMqNlbYny8">$<ix:nonFraction name="us-gaap:NoninterestExpenseDirectorsFees" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,000</ix:nonFraction></span>&#160;per
month for such services. Mr. Brito acted as an advisor to our Board of Directors. On February 11, 2021, the Company paid&#160;<span id="xdx_90D_eus-gaap--SupplementalUnemploymentBenefitsSeveranceBenefits_iI_c20210211_zCCzKnOQaXo9">$<ix:nonFraction name="us-gaap:SupplementalUnemploymentBenefitsSeveranceBenefits" contextRef="AsOf2021-02-11" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,600</ix:nonFraction></span>&#160;and
the service was terminated.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On January 4, 2021, the Company terminated a placement
agent and advisory services agreement with a FINRA member dated September 22, 2020, and cancelled&#160;<span id="xdx_901_ecustom--CancellationOfCommonStockShares_iN_di_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z2NzKK2jmfKl"><ix:nonFraction name="IQST:CancellationOfCommonStockShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="Shares">1,294,600</ix:nonFraction></span>&#160;shares
of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain&#160;<span id="xdx_90B_ecustom--CommonStockRetainedByFINRA_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zuSc8bIGoGw5"><ix:nonFraction name="IQST:CommonStockRetainedByFINRA" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">400,000</ix:nonFraction></span>&#160;shares
of the Company&#8217;s common stock in connection with the services.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:SegmentReportingDisclosureTextBlock"><p id="xdx_808_eus-gaap--SegmentReportingDisclosureTextBlock_zqavP9h4I7ie" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            15 - SEGMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At December 31, 2021 and 2020, the Company operates
in one industry segment, telecommunication services, and two geographic segments, USA and Switzerland, where current assets and equipment
are located<b>.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Operating Activities</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table shows operating activities information
by geographic segment for the years ended December 31, 2021 and 2020:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Year ended December 31, 2021</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_8B0_zul4lbmeLpqe">NOTE 15 - SEGMENT
- Schedule of Operating Activities by Geographic Segment</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20211001__20211231_z3oSYBYlKst5">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; font-weight: bold">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--Revenues_zFnkcDZbTo5j" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 33%">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">60,112,852</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">4,681,978</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(92,812</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-10-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">64,702,018</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--CostOfRevenue_znfMvMQgH5Ok" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">59,274,781</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,986,334</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(92,812</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-10-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">63,168,303</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_zpCHO294Rqg8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">838,071</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">695,644</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-10-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,533,715</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingExpensesAbstract_iB_zdtNWwizMqR5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--GeneralAndAdministrativeExpense_zp4U5SZ5x4Mi" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,733,579</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">784,052</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-10-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,517,631</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_p0p0_zfCeTMuN4Tz6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,895,508</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(88,408</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-10-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,983,916</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--NonoperatingIncomeExpense_p0p0_zrdinpHLG29h" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(897,507</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">17,422</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-10-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">880,085</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--ProfitLoss_p0p0_z5dgaJLQuKQb" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,793,015</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(70,986</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-10-012021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,864,001</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:exclude><!-- Field: Page; Sequence: 82 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Year ended December 31, 2020</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20201001__20201231_zuvEPyISY9Ec">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">USA</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Switzerland</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Elimination</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr>
  <tr id="xdx_406_eus-gaap--Revenues_zU4jOa6CJE69" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 33%; font-size: 10pt; text-align: justify">Revenues</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right">39,495,542</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 3%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right">5,432,022</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 3%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right">(17,558</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 3%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-10-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,910,006</ix:nonFraction></td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--CostOfRevenue_zUxgfqbFYzIl" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Cost of revenue</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">39,308,347</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">4,656,865</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(17,558</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-10-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,947,654</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--GrossProfit_z0vC3Mpu2WZg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Gross profit</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">187,195</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">775,157</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-10-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">962,352</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--OperatingExpensesAbstract_iB_zCzySRTlewOb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: justify">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zBvZYuLPYQ9a" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify">General and administration</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">3,359,237</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">815,130</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#8212;&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2020-10-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,174,367</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--OperatingIncomeLoss_p0p0_zl9kjWBgvT49" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify">Operating loss</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(3,172,042</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(39,973</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#8212;&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-10-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,212,015</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--NonoperatingIncomeExpense_p0p0_z10yb2QsUoFi" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Other expense</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(3,356,881</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(130,434</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-10-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,487,315</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40D_eus-gaap--ProfitLoss_p0p0_zJsGRpTaOCK5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; font-weight: bold; text-align: justify; padding-bottom: 2.5pt">&#160;Net loss</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(6,528,923</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(170,407</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-10-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,699,330</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Asset Information</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table shows asset information by geographic
segment as of December 31, 2021 and 2020:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20211231_zqIHL4RhWbC7">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: justify">December 31, 2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_40D_eus-gaap--AssetsAbstract_iB_z1Rjxcr0CMih" style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif">Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--AssetsCurrent_i01I_zd5X8EWac6h1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 33%; text-align: left; text-indent: 10pt">Current assets</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">5,783,859</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">997,216</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(214,551</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,566,524</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--AssetsNoncurrent_i01I_z0rlbV0JOF9g" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,468,491</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">609,189</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,584,562</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,493,118</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--LiabilitiesAbstract_iB_z1jCqYnywBJb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--LiabilitiesCurrent_i01I_zIvUyNqSlnE1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,070,972</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,506,594</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(214,551</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,363,015</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--LiabilitiesNoncurrent_i01I_zmmiMubET6U1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">275,729</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">275,729</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_491_20201231_zJdre6Emzhdk">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; text-align: justify"><b>December 31, 2020</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>USA</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Switzerland</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Elimination</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Total</b></td></tr>
  <tr id="xdx_407_eus-gaap--AssetsAbstract_iB_zZxkImDugDB8" style="vertical-align: bottom">
    <td style="text-align: justify">Assets</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--AssetsCurrent_i01I_zSNE9IO2NNN2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 33%; text-align: justify; text-indent: 10pt">Current assets</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,245,725</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,225,399</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(889,540</td><td style="width: 1%; text-align: left">)</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,581,584</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--AssetsNoncurrent_i01I_zoCQLkHHCXA8" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; text-indent: 10pt">Non-current assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,478,147</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">561,551</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(1,669,515</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,370,183</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--LiabilitiesAbstract_iB_zfaqJH8Npuwf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Liabilities</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--LiabilitiesCurrent_i01I_zi2GZov7ixe4" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; text-indent: 10pt">Current liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">5,630,060</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,171,419</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(889,540</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,911,939</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--LiabilitiesNoncurrent_i01I_zYQHGlGQiuGj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: 10pt">Non-current liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,816</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">432,048</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">434,864</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8AF_zG8D9vYs5NK6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:SubsequentEventsTextBlock"><p id="xdx_802_eus-gaap--SubsequentEventsTextBlock_zkaO4SbUs9yc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            16 &#8211; SUBSEQUENT EVENTS</b>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent
to December 31, 2020 and through the date that these financials were made available, the Company had the following subsequent events:</span></p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 31, 2022 the Company sold <span id="xdx_902_ecustom--StockIssuedDuringPeriodSharesNewIssuesWithSubscription_c20220101__20220331_zYcHJhfQo9si"><ix:nonFraction name="IQST:StockIssuedDuringPeriodSharesNewIssuesWithSubscription" contextRef="From2022-01-012022-03-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,000,000</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">common shares under a subscription agreement
of our Regulation A offering statement for an aggregated amount of <span id="xdx_905_ecustom--StockIssuedDuringPeriodValueNewIssuesWithSubscription_c20220101__20220331_zyRLG1ehLCm">$<ix:nonFraction name="IQST:StockIssuedDuringPeriodValueNewIssuesWithSubscription" contextRef="From2022-01-012022-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000,000</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.
The shares were issued on April, 6, 2022.</span></p>

</ix:nonNumeric><p id="xdx_819_zRNIe9PHkqlc" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif"></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<!-- Field: Page; Sequence: 83 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Part II</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>INFORMATION NOT REQUIRED IN PROSPECTUS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>ITEM 13. Other Expenses of Issuance and Distribution</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The estimated costs of this Offering are as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; width: 100%; border-collapse: collapse; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="width: 84%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expenses*</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 13%">&#160;</td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities and exchange Commission Registration Fee</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">395.74</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transfer Agent Fees</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounting Fees and Expenses</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,000</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Legal Fees and Expenses</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,000</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total*</span></td>
    <td>&#160;</td>
    <td style="border-bottom: black 2.25pt double"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;10,395.74</span></td>
    <td>&#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">* All amounts are estimates, other than the SEC's
registration fee</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We are paying all expenses of
the Offering listed above. No portion of these expenses will be paid by the selling security holders. The selling security holders, however,
will pay any other expenses incurred in selling their shares, including any brokerage commissions or costs of sale.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>ITEM 14. Indemnification of Directors and Officers</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Under our bylaws, every person
who was or is a party to, or is threatened to be made a party to, or is involved in any action, suit, or proceeding, whether civil, criminal,
administrative, or investigative, by reason of the fact that he is or was our director or officer, or is or was serving at our request
as a director or officer of another corporation, or as its representative in a partnership, joint venture, trust, or other enterprise,
shall be indemnified and held harmless to the fullest extent legally permissible under the laws of the State of Nevada from time to time
against all expenses, liability, and loss (including attorneys&#8217; fees judgments, fines, and amounts paid or to be paid in settlement)
reasonably incurred or suffered by him or her in connection therewith. Such right of indemnification shall be a contract right, which
may be enforced in any manner desired by such person. The expenses of officers and directors incurred in defending a civil or criminal
action, suit, or proceeding must be paid by us as they are incurred and in advance of the final disposition of the action, suit, or proceeding,
upon receipt of an undertaking by or on behalf of the director or officer to repay the amount if it is ultimately determined by a court
of competent jurisdiction that he is not entitled to be indemnified by us. Such right of indemnification shall not be exclusive of any
other right which such directors, officers, or representatives may have or hereafter acquire, and, without limiting the generality of
such statement, they shall be entitled to their respective rights of indemnification under any bylaw, agreement, vote of shareholders,
provision of law, or otherwise.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Without limiting the application
of the foregoing, our board of directors may adopt bylaws from time to time with respect to indemnification, to provide at all times the
fullest indemnification permitted by the laws of the State of Nevada, and may cause us to purchase and maintain insurance on behalf of
any person who is or was our director or officer, or is or was serving at our request as a director or officer of another corporation,
or as its representative in a partnership, joint venture, trust, or other enterprise against any liability asserted against such person
and incurred in any such capacity or arising out of such status, whether or not we would have the power to indemnify such person. The
indemnification provided shall continue as to a person who has ceased to be a director, officer, employee, or agent, and shall inure to
the benefit of the heirs, executors and administrators of such person.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Insofar as indemnification for
liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling us pursuant to the foregoing
provisions, we have been informed that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities
Act and is therefore unenforceable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We have not entered into any agreements
with our directors and executive officers that require us to indemnify these persons against expenses, judgments, fines, settlements and
other amounts actually and reasonably incurred (including expenses of a derivative action) in connection with any proceeding, whether
actual or threatened, to which any such person may be made a party by reason of the fact that the person is or was our director or officer
or any of our affiliated enterprises. We have an insurance policy covering our officers and directors with respect to certain liabilities,
including liabilities arising under the Securities Act, or otherwise.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>




<!-- Field: Page; Sequence: 84; Section: Main; Options: NewSection; Value: 41 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">41</td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->








<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>ITEM 15. Recent Sales of Unregistered Securities</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">During
the year ended December 31, 2021, the Company issued 51,638,526 shares of common stock, valued at fair market value on issuance as follows;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">41,562,500
    shares issued for cash of $6,536,250, of which $100,000 was recorded as subscription receivable as of December 31, 2021. The Company
    received the $100,000 on January 3, 2022.</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,230,394 shares,
    valued at $2,056,530, issued for settlement of debt of $1,516,667</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">195,000 shares
    for services valued at $284,700</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,320,000 shares
    issued to our management for compensation valued at $1,037,568</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">250,000 shares
    for forbearance of debt valued at $49,925</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,080,632 shares
    issued for conversion of debt of $422,295</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="background-color: white">During
the nine months ended September 30, 2022, the Company issued&#160;4,353,020&#160;shares of common stock, valued at fair market value on
issuance as follows;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 4%">&#160;</td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,000,000 shares issued for cash of $1,000,000</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 4%">&#160;</td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">180,000 shares for compensation to our directors valued at $92,129</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 4%">&#160;</td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,461,653 shares for acquisition of Whisl valued at $550,000</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 4%">&#160;</td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">550,000 shares for asset acquisition valued at $357,500</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 4%">&#160;</td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">161,367 shares for settlement of debt valued at $80,674</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The offers, sales, and issuances
of the securities described above were deemed to be exempt from registration under the Securities Act in reliance on Section 4(a)(2) of
the Securities Act or Regulation D promulgated thereunder as transactions by an issuer not involving a public offering. The recipients
of securities in each of these transactions acquired the securities for investment only and not with a view to or for sale in connection
with any distribution thereof and appropriate legends were affixed to the securities issued in these transactions. Each of the recipients
of securities in these transactions was an accredited or sophisticated person and had adequate access, through employment, business or
other relationships, to information about us.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>ITEM 16. Exhibits and Financial Statement Schedules</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: -0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: -0.25in">(a) Exhibits</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">See the Exhibit Index immediately
following the signature page included in this registration statement, which is incorporated herein by reference.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: -0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: -0.25in">(b) Financial Statement
Schedules.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">See &#8220;Index to Financial
Statements&#8221; which is located on page 38 of this prospectus.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<!-- Field: Page; Sequence: 85 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">42</td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>ITEM 17. Undertakings</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(A) The undersigned registrant
hereby undertakes:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">(1) To file, during
any period in which offers or sales are being made, a post-effective amendment to this registration statement:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">(i) To include any prospectus
required by section 10(a)(3) of the Securities Act of 1933;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">(ii) To reflect in the
prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment
thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement.
Notwithstanding the foregoing, any increases or decrease in volume of securities offered (if the total dollar value of securities offered
would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be
reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and
price represent no more than a 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration
Fee&#8221; table in the effective registration statement;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">(iii) To include any material
information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to
such information in the registration statement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(2) That, for the purpose of determining
any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide
offering thereof.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(3) To remove from registration
by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(4) That, for the purpose of determining
liability under the Securities Act of 1933 to any purchaser:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">(i) If the registrant
is relying on Rule 430B:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">(A) Each prospectus filed
by the registrant pursuant to Rule 424(b)(3) shall be deemed to be part of the registration statement as of the date the filed prospectus
was deemed part of and included in the registration statement; and</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">(B) Each prospectus required
to be filed pursuant to Rule 424(b)(2), (b)(5), or (b)(7) as part of a registration statement in reliance on Rule 430B relating to an
offering made pursuant to Rule 415(a)(1)(i), (vii), or (x) for the purpose of providing the information required by section 10(a) of the
Securities Act of 1933 shall be deemed to be part of and included in the registration statement as of the earlier of the date such form
of prospectus is first used after effectiveness or the date of the first contract of sale of securities in the offering described in the
prospectus. As provided in Rule 430B, for liability purposes of the issuer and any person that is at that date an underwriter, such date
shall be deemed to be a new effective date of the registration statement relating to the securities in the registration statement to which
that prospectus relates, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made
in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration
statement will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or modify any statement that
was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately
prior to such effective date; or</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">&#160;</p>

<!-- Field: Page; Sequence: 86 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">43</td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">(ii) If the registrant
is subject to Rule 430C, each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other
than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part
of and included in the registration statement as of the date it is first used after effectiveness. Provided, however, that no statement
made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed
incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser
with a time of contract of sale prior to such first use, supersede or modify any statement that was made in the registration statement
or prospectus that was part of the registration statement or made in any such document immediately prior to such date of first use.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(5) That, for the purpose of determining
liability of the registrant under the Securities Act of 1933 to any purchaser in the initial distribution of the securities, the undersigned
registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration statement,
regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser
by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to
offer or sell such securities to such purchaser:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">(i) Any preliminary prospectus
or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">(ii) Any free writing
prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">(iii) The portion of any
other free writing prospectus relating to the offering containing material information about the undersigned registrant or its securities
provided by or on behalf of the undersigned registrant; and</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">(iv) Any other communication
that is an offer in the offering made by the undersigned registrant to the purchaser.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(6) To provide to the underwriter
at the closing specified in the underwriting agreements certificates in such denominations and registered in such names as required by
the underwriter to permit prompt delivery to each purchaser.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">(B) Insofar as indemnification
for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant
pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a
claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director,
officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel
the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification
by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">(C) The undersigned
registrant hereby undertakes that:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">(1) For purposes of determining
any liability under the Securities Act of 1933, the information omitted from the form of prospectus filed as part of this registration
statement in reliance upon Rule 430A and contained in a form of prospectus filed by the registrant pursuant to Rule 424(b)(1) or (4) or
497(h) under the Securities Act shall be deemed to be part of this registration statement as of the time it was declared effective.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in">(2) For the purpose of
determining any liability under the Securities Act of 1933, each post-effective amendment that contains a form of prospectus shall be
deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial bona fide offering thereof.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b></b></p>

<!-- Field: Page; Sequence: 87 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">44</td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0 0 8pt"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SIGNATURES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements of
the Securities Act of 1933, as amended, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of New York, State of New York, on December 16, 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%">&#160;</td>
    <td style="width: 93%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IQSTEL Inc.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">/s/ Leandro Iglesias</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Leandro Iglesias</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Chief Executive Officer, Principal Executive Officer and Director</p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="width: 93%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">/s/ Alvaro Quintana Cardona&#160;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alvaro Quintana Cardona&#160;&#160;&#160;&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Operating Officer, Chief Financial Officer, Principal Financial Officer, Principal Accounting Officer and Director</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>POWER OF ATTORNEY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Each person whose signature appears
below constitutes and appoints Leandro Iglesias and Alvaro Quintana Cardona with full power to act alone and without the others, his true
and lawful attorney-in-fact, with full power of substitution, and with the authority to execute in the name of each such person, any and
all amendments (including without limitation, post-effective amendments) to this registration statement, to sign any and all additional
registration statements relating to the same offering of securities as this registration statement that are filed pursuant to Rule 462(b)
of the Securities Act of 1933, as amended, and to file such registration statements with the Securities and Exchange Commission, together
with any exhibits thereto and other documents therewith, necessary or advisable to enable the registrant to comply with the Securities
Act of 1933, as amended, and any rules, regulations and requirements of the Securities and Exchange Commission in respect thereof, which
amendments may make such other changes in the registration statement as the aforesaid attorney-in-fact executing the same deems appropriate.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements of
the Securities Act of 1933, as amended, this registration statement has been signed by the following persons in the capacities and on
the dates indicated.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="width: 93%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">/s/ Leandro Iglesias</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Leandro Iglesias</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Chief Executive Officer, Principal Executive Officer and Director</p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 16, 2022</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="width: 93%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">/s/ Alvaro Quintana Cardona&#160;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alvaro Quintana Cardona&#160;&#160;&#160;&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Operating Officer, Chief Financial Officer, Principal Financial Officer, Principal Accounting Officer and Director</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 16, 2022</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="width: 93%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">/s/ Raul Perez&#160;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Raul Perez&#160;&#160;&#160;&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 16, 2022</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="width: 93%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">/s/ Jose Antonio Barreto&#160;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jose Antonio Barreto</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 16, 2022</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="width: 93%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">/s/ Italo Segnini&#160;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Italo Segnini</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 16, 2022</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<!-- Field: Page; Sequence: 88 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">45</td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>EXHIBIT INDEX</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; width: 14%; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%"><b>Exhibit
    No.</b></span></td>
    <td style="width: 1%; line-height: 107%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 85%; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%"><b>Description
    of Exhibit</b></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 2.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex2z1.htm" style="-sec-extract: exhibit">Membership
    Interest Purchase Agreement(1)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 2.2</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000138/f8k022120_ex2z1.htm" style="-sec-extract: exhibit">Memorandum
    of Understanding and Shareholders Agreement dated February 21, 2020(5) </a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 2.3</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000128/f8k021920_ex2z1.htm" style="-sec-extract: exhibit">Memorandum
    of Understanding and Shareholders Agreement dated February 12, 2020(6) </a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 2.4</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878219000290/f8k040319_ex2z1.htm" style="-sec-extract: exhibit">Company
    Purchase Agreement, dated April 1, 2019(11)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 3.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1527702/000107878211002345/bmavens1ex31.htm" style="-sec-extract: exhibit">Articles
    of Incorporation of the Registrant (2)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 3.2</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1527702/000107878211002345/bmavens1ex32.htm" style="-sec-extract: exhibit">Bylaws
    of the Registrant (2)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 3.3</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1527702/000107878218000942/f8k083018_ex3z1.htm" style="-sec-extract: exhibit">Certificate
    of Amendment(3)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000217/f8k030219_ex4z1.htm" style="-sec-extract: exhibit">Amendment
    #2 to the Crown Capital Note dated March 2, 2020(4)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.2</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000217/f8k030219_ex4z2.htm" style="-sec-extract: exhibit">Amendment
    #2 to the Auctus Fund Note dated March 2, 2020(4)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.2</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000102/f8k021120_ex4z1.htm" style="-sec-extract: exhibit">Amendment
    #1 to the Labrys Fund Note dated February 11, 2020(7)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.3</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z1.htm" style="-sec-extract: exhibit">Amendment
    #1 to the Apollo Note dated December 23, 2019(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.4</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z2.htm" style="-sec-extract: exhibit">Amendment
    #1 to the Apollo Note dated December 24, 2019(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.5</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z3.htm" style="-sec-extract: exhibit">Amendment
    #1 to the Apollo Note dated December 24, 2019(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.6</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z4.htm" style="-sec-extract: exhibit">Amendment
    #1 to the Apollo Note dated December 24, 2019(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.7</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z5.htm" style="-sec-extract: exhibit">Amendment
    #1 to the Apollo Note dated December 24, 2019(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.8</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z6.htm" style="-sec-extract: exhibit">Amendment
    #1 to the Apollo Note dated December 24, 2019(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.9</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z7.htm" style="-sec-extract: exhibit">Amendment
    #1 to the Apollo Note dated December 24, 2019(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.10</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex10z2.htm" style="-sec-extract: exhibit">Amendment
    #1 to the Crown Capital Note dated December 23, 2019(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.11</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex10z3.htm" style="-sec-extract: exhibit">Amendment
    #1 to the Auctus Fund Note dated January 1, 2020(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.12</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878219000901/f8k121119_ex4z1.htm" style="-sec-extract: exhibit">Senior
    Secured Convertible Promissory Note to Labrys Fund dated December 3, 2019(9)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.13</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000166357722000259/ex10_1.htm" style="-sec-extract: exhibit">Purchase
    Company Agreement, dated April 21, 2022(12)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.14</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000166357722000279/ex2_1.htm" style="-sec-extract: exhibit">Purchase Company Agreement, dated May 6, 2022(13)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.15</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000166357722000558/ex4_15.htm" style="-sec-extract: exhibit">Common Stock Purchase Option with Apollo Management dated April 5, 2022(14)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.16</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000166357722000578/ex4_1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended Common Stock Purchase Option with Apollo Management dated September 29, 2022(15)</span></a></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 5.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex5_1.htm">Opinion of The Doney Law Firm, with consent to use**</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex10z1.htm" style="-sec-extract: exhibit">Conversion
    Agreement with Carmen Cabell(1)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.2</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex10z2.htm" style="-sec-extract: exhibit">Conversion
    Agreement with Patrick Gosselin(1)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.3</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex10z3.htm" style="-sec-extract: exhibit">Conversion
    Agreement with Mark Engler(1)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.4</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex10z4.htm" style="-sec-extract: exhibit">Employment
    Agreement with Leandro Iglesias(1)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.5</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex10z5.htm" style="-sec-extract: exhibit">Employment
    Agreement with Alvaro Quintana Cardona(1)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.6</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex10z6.htm" style="-sec-extract: exhibit">Employment
    Agreement with Juan Carlos Lopez Silva(1)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.7</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex10z1.htm" style="-sec-extract: exhibit">Forbearance
    Agreement dated December 12, 2019(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.8</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex10z4.htm" style="-sec-extract: exhibit">Temporary
    Forbearance Agreement dated December 18, 2019(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.9</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878219000901/f8k121119_ex10z1.htm" style="-sec-extract: exhibit">Securities
    Purchase Agreement, dated December 3, 2019(9)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.10</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878219000396/f8k050319_ex10z1.htm" style="-sec-extract: exhibit">Employment
    and Indemnification Agreements with Leandro Iglesias, dated May 2, 2019(10)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.11</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878219000396/f8k050319_ex10z2.htm" style="-sec-extract: exhibit">Employment
    and Indemnification Agreements with Alvaro Quintana, dated May 2, 2019(10)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.12</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878219000396/f8k050319_ex10z3.htm" style="-sec-extract: exhibit">Employment
    and Indemnification Agreements with Juan Carlos Lopez Silva, dated May 2, 2019(10)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.13</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000166357722000585/ex10_13.htm" style="-sec-extract: exhibit">Registration Rights Agreement with Apollo Management dated April 5, 2022(16)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 14.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000166357722000612/ex14_1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Code of Business Conduct and Ethics(17)</span></a></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 23.1</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="line-height: 107%"><a href="ex23_1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Independent Registered Public Accounting Firm**</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 23.2</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex5_1.htm">Consent of The Doney Law Firm (included in Exhibit 5.1)**</a></span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 24.1</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Power of Attorney (included
    on signature page)</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 107</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="line-height: 107%"><a href="ex107.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filing Fee Table**</span></a></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">Filed herewith**</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 2%; line-height: 107%">&#160;</td>
    <td style="width: 2%; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">1.</span></td>
    <td style="width: 96%; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">Incorporated
    by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on June 28, 2018.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">2.</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">Incorporated
    by reference to the Company&#8217;s Registration Statement on Form S-1 filed with the US Securities and Exchange Commission on August
    18, 2011.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">3.</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">Incorporated
    by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on August 31, 2018.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">4.</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">Incorporated
    by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on March 30, 2020.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">5.</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">Incorporated
    by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on February 25, 2020.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">6.</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">Incorporated
    by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on February 19, 2020.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">7.</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">Incorporated
    by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on February 13, 2020.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">8.</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">Incorporated
    by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on January 6, 2020.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">9.</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">Incorporated
    by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on December 11, 2019.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">10.</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">Incorporated
    by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on May 6, 2019.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">11.</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">Incorporated
    by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on April 4, 2019.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">12</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">Incorporated
    by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on April 26, 2022.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="line-height: 107%">&#160;</td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">13</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">Incorporated
    by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on May 10, 2022.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Form S-1/A filed
with the US Securities and Exchange Commission on September 22, 2022.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K/A filed
with the US Securities and Exchange Commission on October 6, 2022.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16</span></td>
    <td style="line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Form S-1/A filed
with the US Securities and Exchange Commission on October 11, 2022.</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="font: 11pt/106% Calibri, Helvetica, Sans-Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">17</span></td>
    <td style="font: 11pt/106% Calibri, Helvetica, Sans-Serif; width: 96%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on November 2, 2022.</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<!-- Field: Page; Sequence: 89; Options: Last -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">46</td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>































</body>
</html>
<!-- Field: Set; Name: xdx; ID: xdx_08B_extensions -->
<!--   -->
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_002.jpg
M_]C_X1KI17AI9@  34T *@    @ !P$2  ,    !  $   $:  4    !
M8@$;  4    !    :@$H  ,    !  (   $Q  (    F    <@$R  (    4
M    F(=I  0    !    K    -@ "OR    G$  *_(   "<0061O8F4@4&AO
M=&]S:&]P($5L96UE;G1S(#$R+C @5VEN9&]W<P R,#$Y.C U.C,P(#$U.C S
M.C R   #H $  P    $  0  H ( !     $   #CH , !     $   !8
M      8! P #     0 &   !&@ %     0   28!&P %     0   2X!*  #
M     0 "   " 0 $     0   38" @ $     0  &:L         2     $
M  !(     ?_8_^(,6$E#0U]04D]&24Q%  $!   ,2$QI;F\"$   ;6YT<E)'
M0B!865H@!\X  @ )  8 ,0  86-S<$U31E0     245#('-21T(
M         /;6  $     TRU(4" @
M                               18W!R=    5     S9&5S8P   80
M  !L=W1P=    ?     48FMP=    @0    4<EA96@   A@    49UA96@
M BP    48EA96@   D     49&UN9    E0   !P9&UD9    L0   "(=G5E
M9    TP   "&=FEE=P   ]0    D;'5M:0   _@    4;65A<P  ! P    D
M=&5C:   !#     ,<E120P  !#P   @,9U120P  !#P   @,8E120P  !#P
M  @,=&5X=     !#;W!Y<FEG:'0@*&,I(#$Y.3@@2&5W;&5T="U086-K87)D
M($-O;7!A;GD  &1E<V,         $G-21T(@245#-C$Y-C8M,BXQ
M       2<U)'0B!)14,V,3DV-BTR+C$
M                                     %A96B        #S40 !
M 1;,6%E:(                     !865H@        ;Z(  #CU   #D%A9
M6B        !BF0  MX4  !C:6%E:(        "2@   /A   ML]D97-C
M     !9)14,@:'1T<#HO+W=W=RYI96,N8V@              !9)14,@:'1T
M<#HO+W=W=RYI96,N8V@
M                    9&5S8P         N245#(#8Q.38V+3(N,2!$969A
M=6QT(%)'0B!C;VQO=7(@<W!A8V4@+2!S4D="               N245#(#8Q
M.38V+3(N,2!$969A=6QT(%)'0B!C;VQO=7(@<W!A8V4@+2!S4D="
M                     &1E<V,         +%)E9F5R96YC92!6:65W:6YG
M($-O;F1I=&EO;B!I;B!)14,V,3DV-BTR+C$              "Q2969E<F5N
M8V4@5FEE=VEN9R!#;VYD:71I;VX@:6X@245#-C$Y-C8M,BXQ
M                      !V:65W       3I/X %%\N !#/%  #[<P !!,+
M  -<G@    %865H@      !,"58 4    %<?YVUE87,          0
M                  */     G-I9R      0U)4(&-U<G8        $
M  4 "@ / !0 &0 > ", *  M #( -P [ $  10!* $\ 5 !9 %X 8P!H &T
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M5_KG^W?\!_R8_2G]NOY+_MS_;?___^T #$%D;V)E7T--  '_[@ .061O8F4
M9(     !_]L A  ," @("0@,"0D,$0L*"Q$5#PP,#Q48$Q,5$Q,8$0P,# P,
M#!$,# P,# P,# P,# P,# P,# P,# P,# P,# P, 0T+"PT.#1 .#A 4#@X.
M%!0.#@X.%!$,# P,#!$1# P,# P,$0P,# P,# P,# P,# P,# P,# P,# P,
M# P,# S_P  1"  ^ * # 2(  A$! Q$!_]T !  *_\0!/P   04! 0$! 0$
M         P ! @0%!@<("0H+ 0 !!0$! 0$! 0         !  (#! 4&!P@)
M"@L0  $$ 0,"! (%!P8(!0,,,P$  A$#!"$2,05!46$3(G&!,@84D:&Q0B,D
M%5+!8C,T<H+10P<EDE/PX?%C<S46HK*#)D235&1%PJ-T-A?25>)E\K.$P]-U
MX_-&)Y2DA;25Q-3D]*6UQ=7E]59F=H:6IK;&UN;V-T=79W>'EZ>WQ]?G]Q$
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MC)RWPS'R^/F98LGMY2!$ ^OU<4O4./\ J-K(_P 8.+CFD.PK7>M37>(<S06
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M/0RBE@KJJ:&5L;PUK1M8QO\ 5:A,@T+NNJ@^<_XP?_%"S_PI7_U=RZCZA?\
MB8QOZ]W_ )]L5;ZP_5-W7>I_;*LUM&RIM3JC67N&USW[G?I*]N[?^ZM?ZO\
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MNE2222"G_]G_[2(R4&AO=&]S:&]P(#,N,  X0DE-!"4      !
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M8F]O;       0VQB<F)O;VP      %)G<TUB;V]L      !#<FY#8F]O;
M    0VYT0V)O;VP      $QB;'-B;V]L      !.9W1V8F]O;       16UL
M1&)O;VP      $EN=')B;V]L      !"8VMG3V)J8P    $       !21T)#
M     P    !29" @9&]U8D!OX            $=R;B!D;W5B0&_@
M    0FP@(&1O=6) ;^            !"<F1456YT1B-2;'0
M  !";&0@56YT1B-2;'0               !2<VQT56YT1B-0>&Q 4@
M      IV96-T;W)$871A8F]O; $     4&=0<V5N=6T     4&=0<P    !0
M9U!#     $QE9G15;G1&(U)L=                %1O<"!5;G1&(U)L=
M             %-C;"!5;G1&(U!R8T!9        .$))30/M       0 $@
M   !  $ 2     $  3A"24T$)@      #@             _@   .$))300-
M       $    >#A"24T$&0      !    !XX0DE- _,       D
M  $ .$))32<0       *  $          CA"24T#]0      2  O9F8  0!L
M9F8 !@       0 O9F8  0"AF9H !@       0 R     0!:    !@
M 0 U     0 M    !@       3A"24T#^       <   ________________
M_____________P/H     /____________________________\#Z     #_
M____________________________ ^@     ________________________
M_____P/H   X0DE-!         (  #A"24T$ @       @  .$))300P
M   ! 0 X0DE-!"T       8  0    (X0DE-! @      !     !   "0
M D      .$))300>       $     #A"24T$&@     #20    8
M     %@   #C    "@!5 &X = !I '0 ; !E &0 +0 Q     0
M               !              #C    6                      !
M                         !     !        ;G5L;     (    &8F]U
M;F1S3V)J8P    $       !28W0Q    !     !4;W @;&]N9P
M3&5F=&QO;F<          $)T;VUL;VYG    6     !29VAT;&]N9P   .,
M   &<VQI8V5S5FQ,<P    %/8FIC     0      !7-L:6-E    $@    =S
M;&EC94E$;&]N9P         '9W)O=7!)1&QO;F<         !F]R:6=I;F5N
M=6T    ,15-L:6-E3W)I9VEN    #6%U=&]'96YE<F%T960     5'EP965N
M=6T    *15-L:6-E5'EP90    !);6<@    !F)O=6YD<T]B:F,    !
M    4F-T,0    0     5&]P(&QO;F<          $QE9G1L;VYG
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M;&5F=$]U='-E=&QO;F<         #&)O='1O;4]U='-E=&QO;F<
M"W)I9VAT3W5T<V5T;&]N9P      .$))300H       ,     C_P
M.$))3004       $     SA"24T$#      9QP    $   "@    /@   >
M '1    9JP 8  '_V/_B#%A)0T-?4%)/1DE,10 ! 0  #$A,:6YO A   &UN
M=')21T(@6%E:( ?.  ( "0 & #$  &%C<W!-4T94     $E%0R!S4D="
M              #VU@ !     -,M2% @(
M                                    $6-P<G0   %0    ,V1E<V,
M  &$    ;'=T<'0   'P    %&)K<'0   ($    %')865H   (8    %&=8
M65H   (L    %&)865H   )     %&1M;F0   )4    <&1M9&0   +$
MB'9U960   -,    AG9I97<   /4    )&QU;6D   /X    %&UE87,   0,
M    )'1E8V@   0P    #')44D,   0\   (#&=44D,   0\   (#&)44D,
M  0\   (#'1E>'0     0V]P>7)I9VAT("AC*2 Q.3DX($AE=VQE='0M4&%C
M:V%R9"!#;VUP86YY  !D97-C         !)S4D="($E%0S8Q.38V+3(N,0
M            $G-21T(@245#-C$Y-C8M,BXQ
M                                          !865H@        \U$
M 0    $6S%A96B                      6%E:(        &^B   X]0
M Y!865H@        8ID  +>%   8VEA96B         DH   #X0  +;/9&5S
M8P         6245#(&AT=' Z+R]W=W<N:65C+F-H               6245#
M(&AT=' Z+R]W=W<N:65C+F-H
M                         &1E<V,         +DE%0R V,3DV-BTR+C$@
M1&5F875L="!21T(@8V]L;W5R('-P86-E("T@<U)'0@              +DE%
M0R V,3DV-BTR+C$@1&5F875L="!21T(@8V]L;W5R('-P86-E("T@<U)'0@
M                          !D97-C         "Q2969E<F5N8V4@5FEE
M=VEN9R!#;VYD:71I;VX@:6X@245#-C$Y-C8M,BXQ               L4F5F
M97)E;F-E(%9I97=I;F<@0V]N9&ET:6]N(&EN($E%0S8Q.38V+3(N,0
M                            =FEE=P      $Z3^ !1?+@ 0SQ0  ^W,
M  03"P #7)X    !6%E:(       3 E6 %    !7'^=M96%S          $
M                       "CP    )S:6<@     $-25"!C=7)V
M!      %  H #P 4 !D '@ C "@ +0 R #< .P!  $4 2@!/ %0 60!> &,
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MGU8JJKI;U"L[ U@)W28]@_,7F?5FDY^>T<G(O_\ /CEUH_Q;9((/[2;H08]
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MRD@3([I4DDD@I__9 #A"24T$(0      >P    $!    & !! &0 ;P!B &4
M( !0 &@ ;P!T &\ <P!H &\ <  @ $4 ; !E &T 90!N '0 <P   !T 00!D
M &\ 8@!E "  4 !H &\ = !O ', : !O '  ( !% &P 90!M &4 ;@!T ',
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MS@ "  D !@ Q  !A8W-P35-&5     !)14,@<U)'0@               0
M]M8  0    #3+4A0("
M                     !%C<')T   !4    #-D97-C   !A    &QW='!T
M   !\    !1B:W!T   "!    !1R6%E:   "&    !1G6%E:   "+    !1B
M6%E:   "0    !1D;6YD   "5    '!D;61D   "Q    (AV=65D   #3
M (9V:65W   #U    "1L=6UI   #^    !1M96%S   $#    "1T96-H   $
M,     QR5%)#   $/   " QG5%)#   $/   " QB5%)#   $/   " QT97AT
M     $-O<'ER:6=H=" H8RD@,3DY."!(97=L971T+5!A8VMA<F0@0V]M<&%N
M>0  9&5S8P         2<U)'0B!)14,V,3DV-BTR+C$              !)S
M4D="($E%0S8Q.38V+3(N,0
M                            6%E:(        /-1  $    !%LQ865H@
M                     %A96B        !OH@  ./4   .06%E:(
M &*9  "WA0  &-I865H@        )*    ^$  "VSV1E<V,         %DE%
M0R!H='1P.B\O=W=W+FEE8RYC:               %DE%0R!H='1P.B\O=W=W
M+FEE8RYC:
M          !D97-C         "Y)14,@-C$Y-C8M,BXQ($1E9F%U;'0@4D="
M(&-O;&]U<B!S<&%C92 M('-21T(              "Y)14,@-C$Y-C8M,BXQ
M($1E9F%U;'0@4D="(&-O;&]U<B!S<&%C92 M('-21T(
M            9&5S8P         L4F5F97)E;F-E(%9I97=I;F<@0V]N9&ET
M:6]N(&EN($E%0S8Q.38V+3(N,0              +%)E9F5R96YC92!6:65W
M:6YG($-O;F1I=&EO;B!I;B!)14,V,3DV-BTR+C$
M             '9I97<      !.D_@ 47RX $,\4  /MS  $$PL  UR>
M 5A96B       $P)5@!0    5Q_G;65A<P         !
M         H\    "<VEG(     !#4E0@8W5R=@        0     !0 *  \
M%  9 !X (P H "T ,@ W #L 0 !% $H 3P!4 %D 7@!C &@ ;0!R '< ? "!
M (8 BP"0 )4 F@"? *0 J0"N +( MP"\ ,$ Q@#+ -  U0#; .  Y0#K /
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M_)C]*?VZ_DO^W/]M____[@ A061O8F4 9$     ! P 0 P(#!@
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MI1%F5.0IJ'542B/3XBN< .W*L9- 4N%*8P@0Y@ !'G:/.@\#ZCV&YVCP1 .
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MW5T<^?*FO@O6])F__.208T>("L#K#K5+@C@HW10,F'R@@ \]LG4"$#G87@E
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M8O*%-[_#;=5<7$GWB?>)6/FR*%S4:UFIVSG=XE6BD]<3QEN@<I<]6#KKE8U
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MU,C373W4GMU889Q#+S>"W.<=CJP+QPH;&J_#8REI6&\AS(A5G[*&" I^9,B
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MWC=ZBB9AF_XQ^%OY%,76TQ53UTJUD"=-9ASW6&Q$B+TVM**CV[:]:?C?CQH
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MW6,\Q<47$>@S_$!9*H+F73UU['A)M(3]58+=JK:-+KI*7(LQ:-7&SL*M4Z*
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M)U(.O;<=VAWKTU5W/?\ @O<=;MHU^W3O]GK\.B0D GU.@U/Y_MZ_5'Z.N_\
C'0ZCMZ=NBK8-2G:2.W;=NTT&@[J[]:@ '^G\_P!OY?\ _]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>3
<FILENAME>ex5_1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><BR>
<IMG SRC="image_001.jpg" ALT="https:||www.sec.gov|Archives|edgar|data|1527702|000166357722000514|image_038.jpg" STYLE="height: 86px; width: 605px"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">December 5, 2022</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">iQSTEL Inc.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">300 Aragon Avenue, Suite 375</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Coral Gables, FL 33134</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><I>Re: IQSTEL Inc. Registration Statement on Form S-1</I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Ladies and Gentlemen:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">We have acted as counsel iQSTEL Inc., a Nevada corporation (the &ldquo;Company&rdquo;),
in connection with the registration statement on Form S-1 (the &ldquo;Registration Statement&rdquo;) filed with the Securities and Exchange
Commission (the &ldquo;Commission&rdquo;), and any amendments thereto, pursuant to the Securities Act of 1933, as amended (the &ldquo;Act&rdquo;),
relating to the offering of 15,000,000 shares of the Company&rsquo;s common stock issuable upon the exercise of a one year option dated
April 25, 2022, which has a fixed exercise price of $2.00 per share, subject to adjustments as contained in the option (the &ldquo;Resale
Shares&rdquo;).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">In rendering the opinion set forth below, we have reviewed: (a) the Registration
Statement and the exhibits attached thereto; (b) the Company's Articles of Incorporation; (c) the Company's Bylaws; (d) certain records
of the Company's corporate proceedings as reflected in its minute books; and (e) such statutes, records and other documents as we have
deemed relevant. In our examination, we have assumed the genuineness of all signatures, the authenticity of all documents submitted to
us as originals, and conformity with the originals of all documents submitted to us as copies thereof.&nbsp;&nbsp;&nbsp;&nbsp;In addition,
we have made such other examinations of law and fact, as we have deemed relevant in order to form a basis for the opinion hereinafter
expressed.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Based upon the foregoing, and assuming that the option is exercised into
shares of common stock pursuant to the terms of such option, the Resale Shares to be issued will be validly issued, fully paid and non-assessable.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">This opinion is based on Nevada general corporate law, including the statutory
provisions, all applicable provisions of the Nevada constitution and reported judicial decisions interpreting those laws.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">The foregoing opinion is qualified to the extent that the enforceability
of any applicable agreement, document, or instrument discussed herein may be limited by or subject to bankruptcy, insolvency, fraudulent
transfer or conveyance, reorganization, moratorium or other similar laws relating to or affecting creditors&rsquo; rights generally, and
general equitable or public policy principles.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Our opinion letter is expressly limited to the matters set forth above,
and we render no opinion, whether by implication or otherwise, as to any other matters relating to the Company, the shares of Common Stock
or the agreements and instruments addressed herein, or in the Registration Statement. This opinion is based upon currently existing statutes,
regulations, rules and judicial decisions, and we disclaim any obligation to advise you of any change in any of these sources of law or
subsequent legal or factual developments which might affect any matters or opinions set forth herein.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Very truly yours,</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><U>/s/ The Doney Law Firm</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo --><!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CONSENT</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">WE HEREBY CONSENT to the use of the firm&rsquo;s opinion
and reference in &ldquo;Experts&rdquo; in connection with the Registration Statement on Form S-1 Registration Statement and any amendments
thereto filed with the Securities and Exchange Commission as counsel for the registrant, iQSTEL Inc.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Very truly yours,</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><U>/s/ The Doney Law Firm</U></P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 0pt">&nbsp;</P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>ex23_1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 12pt 0 0; text-align: center; text-indent: 0in; color: fuchsia"><FONT STYLE="color: Black"><U>Consent
of Independent Registered Public Accounting Firm</U></FONT></P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: left; color: fuchsia"><FONT STYLE="color: Black"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 12pt 0 0; text-align: justify; color: fuchsia"><FONT STYLE="color: Black">iQSTEL,
Inc.</FONT></P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; color: fuchsia"><FONT STYLE="color: Black">Coral Gables,
Florida</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 12pt 0 0; text-align: justify"><FONT STYLE="color: black">We hereby consent to the use in the Prospectus constituting a part of this Registration Statement of our report dated April 15, 2022,
relating to the consolidated financial statements of iQSTEL, Inc., which is contained in that Prospectus. Our report contains an explanatory
paragraph regarding the Company&rsquo;s ability to continue as a going concern. </FONT></P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 12pt 0 0; text-align: justify; color: fuchsia"><FONT STYLE="color: Black">We
also consent to the reference to us under the caption &ldquo;Experts&rdquo; in the Prospectus.</FONT></P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 12pt 0 0; text-align: justify; color: fuchsia"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 12pt 0 0; text-align: justify; color: fuchsia"><FONT STYLE="color: Black">/s/
Urish Popeck &amp; Co., LLC</FONT></P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; color: fuchsia"><FONT STYLE="color: Black">Pittsburgh,
PA</FONT></P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 12pt 0 0; text-align: justify; color: fuchsia"><FONT STYLE="color: Black">December
16, 2022</FONT></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>5
<FILENAME>ex107.htm
<DESCRIPTION>CALCULATION OF FILING FEE TABLES
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><BR>
</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>EXHIBIT&nbsp;107</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Calculation of Filing Fee Tables</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Form&nbsp;S-1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Form&nbsp;Type)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>iQSTEL&nbsp;Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact Name of Registrant as Specified in its Charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #333333"><B>Security<BR>
Type</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #333333"><B>Security Class&nbsp;<BR>
Title</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #333333"><B>Fee<BR>
Calculation<BR>
or Carry<BR>
Forward<BR>
Rule</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #333333"><B>Amount Registered (1)</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #333333"><B>Proposed<BR>
Maximum Offering<BR>
Price Per<BR>
Unit (2)</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #333333"><B>Maximum<BR>
Aggregate<BR>
Offering<BR>
Price</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #333333"><B>Fee Rate</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #333333"><B>Amount of<BR>
Registration<BR>
Fee</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 10%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #333333"><B>Fees to Be<BR>
Paid</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common Shares, $0.001 par value</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 4%; border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,000,000</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="width: 11%; border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.245</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="width: 11%; border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,675,000</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 9%; border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.000110200</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="width: 10%; border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">404.99</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="9" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total Offering Amounts</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,675,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">404.99</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="9" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total Fees Previously Paid</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">0</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="9" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total Fee Offsets</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">0</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="9" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Net Fee Due</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">404.99</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 2%; font: 11pt Calibri, Helvetica, Sans-Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #231F20">(1)</FONT></TD>
    <TD STYLE="width: 98%; font: 11pt Calibri, Helvetica, Sans-Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents shares of the Registrant&rsquo;s common stock issuable upon the exercise of an option. Pursuant to Rule&nbsp;416 under the Securities Act, there is also being registered hereby such indeterminate number of additional common shares as may be issued or issuable because of stock splits, stock dividends stock distributions, and similar transactions</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Calibri, Helvetica, Sans-Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #231F20">(2)</FONT></TD>
    <TD STYLE="font: 11pt Calibri, Helvetica, Sans-Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated solely for the purpose of calculating the registration fee pursuant to Rule&nbsp;457(c)&nbsp;under the Securities Act of 1933, as amended. The proposed maximum offering price per share and proposed maximum aggregate offering price are based upon the average of the high $0.25 and low $0.24 sale prices of our common shares on December 14, 2022, as reported on the&nbsp;OTC Markets.&nbsp;</FONT></TD></TR>
  </TABLE>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
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M8SRIC>D;,,^H&:J6NH(UL)Y;I'78A8!,89NGYGC%6C>PK&KL6&YMJJ4.XGT
MZT^WN8KJ/S(7#)DKD>H."/SJ6BBBBBBBBBBBLS6=<AT18FFM[F82D@""/=C'
MK65_PGEG_P! _4__  '_ /KT?\)Y9_\ 0/U/_P !_P#Z]'_">6?_ $#]3_\
M ?\ ^O1_PGEG_P! _4__  '_ /KT?\)Y9_\ 0/U/_P !_P#Z]'_">6?_ $#]
M3_\  ?\ ^O1_PGEG_P! _4__  '_ /KT?\)Y9_\ 0/U/_P !_P#Z]'_">6?_
M $#]3_\  ?\ ^O1_PGEG_P! _4__  '_ /KT?\)Y9_\ 0/U/_P !_P#Z]'_"
M>6?_ $#]3_\  ?\ ^O1_PGEG_P! _4__  '_ /KT?\)Y9_\ 0/U/_P !_P#Z
M]'_">6?_ $#]3_\  ?\ ^O1_PGEG_P! _4__  '_ /KT?\)Y9_\ 0/U/_P !
M_P#Z]'_">6?_ $#]3_\  ?\ ^O1_PGEG_P! _4__  '_ /KT?\)Y9_\ 0/U/
M_P !_P#Z]'_">6?_ $#]3_\  ?\ ^O1_PGEG_P! _4__  '_ /KT?\)Y9_\
M0/U/_P !_P#Z]'_">6?_ $#]3_\  ?\ ^O1_PGEG_P! _4__  '_ /KT?\)Y
M9_\ 0/U/_P !_P#Z]'_">6?_ $#]3_\  ?\ ^O1_PGEG_P! _4__  '_ /KT
M?\)Y9_\ 0/U/_P !_P#Z]'_">6?_ $#]3_\  ?\ ^O1_PGEG_P! _4__  '_
M /KT?\)Y9_\ 0/U/_P !_P#Z]'_">6?_ $#]3_\  ?\ ^O1_PGEG_P! _4__
M  '_ /KT?\)Y9_\ 0/U/_P !_P#Z]'_">6?_ $#]3_\  ?\ ^O1_PGEG_P!
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MZ;ML?IGZ98UL_$2ZN$\*2V%@-U]JCBQ@7.,E_O?^.AJA^%VL'5_ 5B93^^M
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M^W6O_/S#_P!_!1]NM?\ GYA_[^"C[=:_\_,/_?P4?;K7_GYA_P"_@H^W6O\
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M?_Z!Z_\ ?;?XT?\ "#>'_P#H'K_WVW^-'_"#>'_^@>O_ 'VW^-'_  @WA_\
MZ!Z_]]M_C1_P@WA__H'K_P!]M_C1_P (-X?_ .@>O_?;?XT?\(-X?_Z!Z_\
M?;?XT?\ "#>'_P#H'K_WVW^-'_"#>'_^@>O_ 'VW^-'_  @WA_\ Z!Z_]]M_
MC1_P@WA__H'K_P!]M_C1_P (-X?_ .@>O_?;?XT?\(-X?_Z!Z_\ ?;?XT?\
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
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>7
<FILENAME>iqst-20220930.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.16a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
    <!-- Field: Doc-Info; Name: Misc; Value: +axZo7xRiXhun8uCbnVcSa+IObOdzZF6SekxvGRwHZkazywhrTFA/i+/7EqGYdUL -->
<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2022" xmlns:us-gaap="http://fasb.org/srt-sup/2022q3" xmlns:srt="http://fasb.org/srt/2022" xmlns:srt-types="http://fasb.org/srt-types/2022" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:IQST="http://iqstel.com/20220930" elementFormDefault="qualified" targetNamespace="http://iqstel.com/20220930">
    <annotation>
      <appinfo>
	<link:roleType roleURI="http://iqstel.com/role/Cover" id="Cover">
	  <link:definition>00000001 - Document - Cover</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/BalanceSheets" id="BalanceSheets">
	  <link:definition>00000002 - Statement - Consolidated Balance Sheets (Unaudited)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/BalanceSheetsParenthetical" id="BalanceSheetsParenthetical">
	  <link:definition>00000003 - Statement - Consolidated Balance Sheets (Unaudited) (Parenthetical)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/StatementsOfOperations" id="StatementsOfOperations">
	  <link:definition>00000004 - Statement - Consolidated Statements of Operations (Unaudited)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" id="StatementsOfChangesInStockholdersEquityDeficit">
	  <link:definition>00000005 - Statement - Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/StatementsOfCashFlows" id="StatementsOfCashFlows">
	  <link:definition>00000006 - Statement - Consolidated Statements of Cash Flows (Unaudited)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/BalanceSheetsAnnual" id="BalanceSheetsAnnual">
	  <link:definition>00000007 - Statement - Consolidated Balance Sheets (Annual)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/BalanceSheetsAnnualParenthetical" id="BalanceSheetsAnnualParenthetical">
	  <link:definition>00000008 - Statement - Consolidated Balance Sheets (Annual) (Parenthetical)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/StatementsOfOperationsAnnual" id="StatementsOfOperationsAnnual">
	  <link:definition>00000009 - Statement - Consolidated Statements of Operations (Annual)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual" id="StatementsOfChangesInStockholdersEquityDeficitAnnual">
	  <link:definition>00000010 - Statement - Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Annual)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual" id="ConsoolidatedStatementsOfCashFlowsAnnual">
	  <link:definition>00000011 - Statement - Consoolidated Statements of Cash Flows (Annual)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" id="Note1-organizationAndDescriptionOfBusiness">
	  <link:definition>00000012 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" id="Note2-summaryOfSignificantAccountingPolicies">
	  <link:definition>00000013 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note3-GoingConcern" id="Note3-GoingConcern">
	  <link:definition>00000014 - Disclosure - NOTE 3 - GOING CONCERN</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4Acquisitions" id="Note4Acquisitions">
	  <link:definition>00000015 - Disclosure - NOTE 4 &#8211; ACQUISITIONS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note5PropertyAndEquipment" id="Note5PropertyAndEquipment">
	  <link:definition>00000016 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note6LoansPayable" id="Note6LoansPayable">
	  <link:definition>00000017 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note7OtherCurrentLiabilities" id="Note7OtherCurrentLiabilities">
	  <link:definition>00000018 - Disclosure - NOTE 7 &#8211; OTHER CURRENT LIABILITIES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note9-RelatedPartyTransactions" id="Note9-RelatedPartyTransactions">
	  <link:definition>00000019 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note10CommitmentsAndContingencies" id="Note10CommitmentsAndContingencies">
	  <link:definition>00000020 - Disclosure - NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note11-Segments" id="Note11-Segments">
	  <link:definition>00000021 - Disclosure - NOTE 11 - SEGMENTS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note12SubsequentEvents" id="Note12SubsequentEvents">
	  <link:definition>00000022 - Disclosure - NOTE 12 &#8211; SUBSEQUENT EVENTS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4-Acquisition" id="Note4-Acquisition">
	  <link:definition>00000023 - Disclosure - NOTE 4 - ACQUISITION</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets" id="Note5PrepaidAndOtherCurrentAssets">
	  <link:definition>00000024 - Disclosure - NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note6PropertyAndEquipment" id="Note6PropertyAndEquipment">
	  <link:definition>00000025 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note7LoansPayable" id="Note7LoansPayable">
	  <link:definition>00000026 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note8OtherCurrentLiabilities" id="Note8OtherCurrentLiabilities">
	  <link:definition>00000027 - Disclosure - NOTE 8 &#8211; OTHER CURRENT LIABILITIES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note9-ConvertibleLoans" id="Note9-ConvertibleLoans">
	  <link:definition>00000028 - Disclosure - NOTE 9 - CONVERTIBLE LOANS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note10DerivativeLiability" id="Note10DerivativeLiability">
	  <link:definition>00000029 - Disclosure - NOTE 10 &#8211; DERIVATIVE LIABILITY</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note11StockholdersEquity" id="Note11StockholdersEquity">
	  <link:definition>00000030 - Disclosure - NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxes" id="Note12ProvisionForIncomeTaxes">
	  <link:definition>00000031 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note13-RelatedPartyTransactions" id="Note13-RelatedPartyTransactions">
	  <link:definition>00000032 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note14CommitmentsAndContingencies" id="Note14CommitmentsAndContingencies">
	  <link:definition>00000033 - Disclosure - NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note15-Segment" id="Note15-Segment">
	  <link:definition>00000034 - Disclosure - NOTE 15 - SEGMENT</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note16SubsequentEvents." id="Note16SubsequentEvents.">
	  <link:definition>00000035 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS.</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" id="Note2-summaryOfSignificantAccountingPoliciesPolicies">
	  <link:definition>00000036 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4AcquisitionsTables" id="Note4AcquisitionsTables">
	  <link:definition>00000037 - Disclosure - NOTE 4 &#8211; ACQUISITIONS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentTables" id="Note5PropertyAndEquipmentTables">
	  <link:definition>00000038 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note6LoansPayableTables" id="Note6LoansPayableTables">
	  <link:definition>00000039 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note7OtherCurrentLiabilitiesTables" id="Note7OtherCurrentLiabilitiesTables">
	  <link:definition>00000040 - Disclosure - NOTE 7 &#8211; OTHER CURRENT LIABILITIES (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note11-SegmentsTables" id="Note11-SegmentsTables">
	  <link:definition>00000041 - Disclosure - NOTE 11 - SEGMENTS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4-AcquisitionTables" id="Note4-AcquisitionTables">
	  <link:definition>00000042 - Disclosure - NOTE 4 - ACQUISITION (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables" id="Note5PrepaidAndOtherCurrentAssetsTables">
	  <link:definition>00000043 - Disclosure - NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note6PropertyAndEquipmentTables" id="Note6PropertyAndEquipmentTables">
	  <link:definition>00000044 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note7LoansPayableTables" id="Note7LoansPayableTables">
	  <link:definition>00000045 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables" id="Note8OtherCurrentLiabilitiesTables">
	  <link:definition>00000046 - Disclosure - NOTE 8 &#8211; OTHER CURRENT LIABILITIES (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note9-ConvertibleLoansTables" id="Note9-ConvertibleLoansTables">
	  <link:definition>00000047 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note10DerivativeLiabilityTables" id="Note10DerivativeLiabilityTables">
	  <link:definition>00000048 - Disclosure - NOTE 10 &#8211; DERIVATIVE LIABILITY (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables" id="Note12ProvisionForIncomeTaxesTables">
	  <link:definition>00000049 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" id="Note1-organizationAndDescriptionOfBusinessDetailsNarrative">
	  <link:definition>00000050 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" id="Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative">
	  <link:definition>00000051 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails" id="Note4-Acquisitions-WhislConsiderationDetails">
	  <link:definition>00000052 - Disclosure - NOTE 4 - ACQUISITIONS - Whisl Consideration (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails" id="Note4-Acquisitions-SmartbizConsiderationDetails">
	  <link:definition>00000053 - Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Consideration (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails" id="Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails">
	  <link:definition>00000054 - Disclosure - NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails" id="Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails">
	  <link:definition>00000055 - Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails" id="Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails">
	  <link:definition>00000056 - Disclosure - NOTE 4 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4AcquisitionsDetailsNarrative" id="Note4AcquisitionsDetailsNarrative">
	  <link:definition>00000057 - Disclosure - NOTE 4 &#8211; ACQUISITIONS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" id="Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails">
	  <link:definition>00000058 - Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" id="Note5PropertyAndEquipmentDetailsNarrative">
	  <link:definition>00000059 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails" id="Note6-LoansPayable-ScheduleOfLoansPayableDetails">
	  <link:definition>00000060 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" id="Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails">
	  <link:definition>00000061 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note6LoansPayableDetailsNarrative" id="Note6LoansPayableDetailsNarrative">
	  <link:definition>00000062 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails" id="Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails">
	  <link:definition>00000063 - Disclosure - NOTE - 7  OTHER CURRENT LIABILITIES - Schedule of Other CurrentLiabilities (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative" id="Note7OtherCurrentLiabilitiesDetailsNarrative">
	  <link:definition>00000064 - Disclosure - NOTE 7 &#8211; OTHER CURRENT LIABILITIES (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative" id="Note9-RelatedPartyTransactionsDetailsNarrative">
	  <link:definition>00000065 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative" id="Note10CommitmentsAndContingenciesDetailsNarrative">
	  <link:definition>00000066 - Disclosure - NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails" id="Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails">
	  <link:definition>00000067 - Disclosure - NOTE 11 - SEGMENTS - Schedule of Operating Activities by Geographic Segment (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note12SubsequentEventsDetailsNarrative" id="Note12SubsequentEventsDetailsNarrative">
	  <link:definition>00000068 - Disclosure - NOTE 12 &#8211; SUBSEQUENT EVENTS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" id="Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails">
	  <link:definition>00000069 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" id="Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails">
	  <link:definition>00000070 - Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" id="Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails">
	  <link:definition>00000071 - Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4-AcquisitionDetailsNarrative" id="Note4-AcquisitionDetailsNarrative">
	  <link:definition>00000072 - Disclosure - NOTE 4 - ACQUISITION (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" id="Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails">
	  <link:definition>00000073 - Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" id="Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails">
	  <link:definition>00000074 - Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative" id="Note6PropertyAndEquipmentDetailsNarrative">
	  <link:definition>00000075 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails" id="Note7-LoansPayable-ScheduleOfLoansPayableDetails">
	  <link:definition>00000076 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" id="Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails">
	  <link:definition>00000077 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note7LoansPayableDetailsNarrative" id="Note7LoansPayableDetailsNarrative">
	  <link:definition>00000078 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" id="Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails">
	  <link:definition>00000079 - Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" id="Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails">
	  <link:definition>00000080 - Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" id="Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails">
	  <link:definition>00000081 - Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" id="Note9-ConvertibleLoansDetailsNarrative">
	  <link:definition>00000082 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" id="Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails">
	  <link:definition>00000083 - Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" id="Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails">
	  <link:definition>00000084 - Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" id="Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails">
	  <link:definition>00000085 - Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative" id="Note11StockholdersEquityDetailsNarrative">
	  <link:definition>00000086 - Disclosure - NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" id="Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails">
	  <link:definition>00000087 - Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative" id="Note12ProvisionForIncomeTaxesDetailsNarrative">
	  <link:definition>00000088 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative" id="Note13-RelatedPartyTransactionsDetailsNarrative">
	  <link:definition>00000089 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative" id="Note14CommitmentsAndContingenciesDetailsNarrative">
	  <link:definition>00000090 - Disclosure - NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative" id="Note16SubsequentEvents.DetailsNarrative">
	  <link:definition>00000091 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS. (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:linkbaseRef xlink:type="simple" xlink:href="iqst-20220930_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="iqst-20220930_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="iqst-20220930_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Calculation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="iqst-20220930_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links" />
      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2022" schemaLocation="https://xbrl.sec.gov/dei/2022/dei-2022.xsd" />
    <import namespace="http://fasb.org/us-gaap/2022" schemaLocation="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd" />
    <import namespace="http://fasb.org/us-gaap-sup/2022q3" schemaLocation="https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd" />
    <import namespace="http://fasb.org/srt-sup/2022q3" schemaLocation="https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd" />
    <import namespace="http://fasb.org/us-types/2022" schemaLocation="https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2020-01-21" schemaLocation="https://www.xbrl.org/dtr/type/2020-01-21/types.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2022" schemaLocation="https://xbrl.sec.gov/country/2022/country-2022.xsd" />
    <import namespace="http://fasb.org/srt/2022" schemaLocation="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd" />
    <import namespace="http://fasb.org/srt-types/2022" schemaLocation="https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd" />
    <element id="IQST_PreferredClassCMember" name="PreferredClassCMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_WhislTelecomLLCMember" name="WhislTelecomLLCMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SmartbizTelecomLLCMember" name="SmartbizTelecomLLCMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_TenCustomersMember" name="TenCustomersMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SixCustomersMember" name="SixCustomersMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ProFormaAcquisitionsMember" name="ProFormaAcquisitionsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_MartusMember" name="MartusMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SwisspeersAgMember" name="SwisspeersAgMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DarleneCovi19Member" name="DarleneCovi19Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_LoansPayableOneMember" name="LoansPayableOneMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ThirdPartyLoansMember" name="ThirdPartyLoansMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_N49OfShareholderOfSwisslink1Member" name="N49OfShareholderOfSwisslink1Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_N49OfShareholderOfSwisslink2Member" name="N49OfShareholderOfSwisslink2Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_TotalIssuedInPeriodMember" name="TotalIssuedInPeriodMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ApolloManagementGroupIncMember" name="ApolloManagementGroupIncMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_RlatedPartyMember" name="RlatedPartyMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CEOMember" name="CEOMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_USAMember" name="USAMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SwitzerlandMember" name="SwitzerlandMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_EliminationMember" name="EliminationMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SeriesCPreferredStock2021Member" name="SeriesCPreferredStock2021Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ChiefCommercialOfficerMember" name="ChiefCommercialOfficerMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_EmployeeBenefitsNonCurrent" name="EmployeeBenefitsNonCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_InterestExpense2" name="InterestExpense2" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" name="FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_StockIssuedDuringPeriodValueAcquisitionsToBeIssued" name="StockIssuedDuringPeriodValueAcquisitionsToBeIssued" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_StockIssuedDuringPeriodSharesAcquisitionsToBeIssued" name="StockIssuedDuringPeriodSharesAcquisitionsToBeIssued" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockPayableValue" name="CommonStockPayableValue" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockPayableShares" name="CommonStockPayableShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForSettlementOfDebtValue1" name="CommonStockIssuedForSettlementOfDebtValue1" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForSettlementOfDebtShares" name="CommonStockIssuedForSettlementOfDebtShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForForbearanceOfDebtValue" name="CommonStockIssuedForForbearanceOfDebtValue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForForbearanceOfDebtShares" name="CommonStockIssuedForForbearanceOfDebtShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForConversionOfDebtValue" name="CommonStockIssuedForConversionOfDebtValue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForVOnversionOfDebtShares" name="CommonStockIssuedForVOnversionOfDebtShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CancellationOfCommonStockValue" name="CancellationOfCommonStockValue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CancellationOfCommonStockShares" name="CancellationOfCommonStockShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ResolutionOfDerivativeLiabilitiesValue" name="ResolutionOfDerivativeLiabilitiesValue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PrepaymentAndDefaultPenalty" name="PrepaymentAndDefaultPenalty" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions" name="ProceedsFromIssuanceOfCommonStockPurchaseOptions" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_RelatedPartyDebtForgiveness" name="RelatedPartyDebtForgiveness" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForSettlementOfDebtValue2" name="CommonStockIssuedForSettlementOfDebtValue2" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PreferredStockIssuedForConversionOfCommonStock" name="PreferredStockIssuedForConversionOfCommonStock" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_LoansPayableUnamortizedDiscount1" name="LoansPayableUnamortizedDiscount1" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PreferredStockIssuedForConversionOfCommonStockValue" name="PreferredStockIssuedForConversionOfCommonStockValue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PreferredStockIssuedForConversionOfCommonStockShares" name="PreferredStockIssuedForConversionOfCommonStockShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForConversionOfDebtShares" name="CommonStockIssuedForConversionOfDebtShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_AcquisitionOfIOTLabs" name="AcquisitionOfIOTLabs" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_AcquisitionOfIOTLabsShares" name="AcquisitionOfIOTLabsShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_RelatedPartyDebtToEquitySwapValue" name="RelatedPartyDebtToEquitySwapValue" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_RelatedPartyDebtToEquitySwapShares" name="RelatedPartyDebtToEquitySwapShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_WriteOffOfDueFromRelatedParty" name="WriteOffOfDueFromRelatedParty" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount" name="DerivativeLiabilitiesRecognizedAsDebtDiscount" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_AmountOwingForAcquisitionOfIOT" name="AmountOwingForAcquisitionOfIOT" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ReplacementOfConvertibleNoitesToNotesPayable" name="ReplacementOfConvertibleNoitesToNotesPayable" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SubscriptionReceivable" name="SubscriptionReceivable" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DisclosureNote10DerivativeLiabilityAbstract" name="DisclosureNote10DerivativeLiabilityAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ConsiderationOfWhisl" name="ConsiderationOfWhisl" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ConsiderationOfSmartbiz" name="ConsiderationOfSmartbiz" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock" name="ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ScheduleOfLoansPayableTextBlock" name="ScheduleOfLoansPayableTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock" name="ScheduleOfLoansPayableToRelatedPartiesTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_RepaymentsOfRelatedPartyDebt2" name="RepaymentsOfRelatedPartyDebt2" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets" name="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_BusinessAcquisitionsProFormaCostOfRevenue" name="BusinessAcquisitionsProFormaCostOfRevenue" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_BusinessAcquisitionsProFormaGrossProfit" name="BusinessAcquisitionsProFormaGrossProfit" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_BusinessAcquisitionsProFormaOperatingExpenses" name="BusinessAcquisitionsProFormaOperatingExpenses" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_BusinessAcquisitionsProFormaOperatingLoss" name="BusinessAcquisitionsProFormaOperatingLoss" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_BusinessAcquisitionsProFormaOtherExpense" name="BusinessAcquisitionsProFormaOtherExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_LoansPayableNetOfDiscount" name="LoansPayableNetOfDiscount" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DebtConversionConvertedInstrumentAmount2" name="DebtConversionConvertedInstrumentAmount2" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_RevaluationOfDerivativeLiabilities" name="RevaluationOfDerivativeLiabilities" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription" name="StockIssuedDuringPeriodValueNewIssuesWithSubscription" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockRetainedByFINRA" name="CommonStockRetainedByFINRA" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate" name="DeferredTaxAssetsOperatingLossCarryforwardsApproximate" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_BonusPercentNetIncome" name="BonusPercentNetIncome" nillable="true" xbrli:periodType="instant" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_EmploymentAgreementTerm" name="EmploymentAgreementTerm" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription" name="StockIssuedDuringPeriodSharesNewIssuesWithSubscription" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>8
<FILENAME>iqst-20220930_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.16a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://iqstel.com/role/Cover" xlink:href="iqst-20220930.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheets" xlink:href="iqst-20220930.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheetsParenthetical" xlink:href="iqst-20220930.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfOperations" xlink:href="iqst-20220930.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:href="iqst-20220930.xsd#StatementsOfChangesInStockholdersEquityDeficit" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfCashFlows" xlink:href="iqst-20220930.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheetsAnnual" xlink:href="iqst-20220930.xsd#BalanceSheetsAnnual" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheetsAnnualParenthetical" xlink:href="iqst-20220930.xsd#BalanceSheetsAnnualParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfOperationsAnnual" xlink:href="iqst-20220930.xsd#StatementsOfOperationsAnnual" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual" xlink:href="iqst-20220930.xsd#StatementsOfChangesInStockholdersEquityDeficitAnnual" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual" xlink:href="iqst-20220930.xsd#ConsoolidatedStatementsOfCashFlowsAnnual" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:href="iqst-20220930.xsd#Note1-organizationAndDescriptionOfBusiness" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:href="iqst-20220930.xsd#Note2-summaryOfSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note3-GoingConcern" xlink:href="iqst-20220930.xsd#Note3-GoingConcern" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4Acquisitions" xlink:href="iqst-20220930.xsd#Note4Acquisitions" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PropertyAndEquipment" xlink:href="iqst-20220930.xsd#Note5PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6LoansPayable" xlink:href="iqst-20220930.xsd#Note6LoansPayable" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7OtherCurrentLiabilities" xlink:href="iqst-20220930.xsd#Note7OtherCurrentLiabilities" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-RelatedPartyTransactions" xlink:href="iqst-20220930.xsd#Note9-RelatedPartyTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10CommitmentsAndContingencies" xlink:href="iqst-20220930.xsd#Note10CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11-Segments" xlink:href="iqst-20220930.xsd#Note11-Segments" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12SubsequentEvents" xlink:href="iqst-20220930.xsd#Note12SubsequentEvents" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisition" xlink:href="iqst-20220930.xsd#Note4-Acquisition" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets" xlink:href="iqst-20220930.xsd#Note5PrepaidAndOtherCurrentAssets" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6PropertyAndEquipment" xlink:href="iqst-20220930.xsd#Note6PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7LoansPayable" xlink:href="iqst-20220930.xsd#Note7LoansPayable" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8OtherCurrentLiabilities" xlink:href="iqst-20220930.xsd#Note8OtherCurrentLiabilities" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoans" xlink:href="iqst-20220930.xsd#Note9-ConvertibleLoans" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10DerivativeLiability" xlink:href="iqst-20220930.xsd#Note10DerivativeLiability" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11StockholdersEquity" xlink:href="iqst-20220930.xsd#Note11StockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxes" xlink:href="iqst-20220930.xsd#Note12ProvisionForIncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-RelatedPartyTransactions" xlink:href="iqst-20220930.xsd#Note13-RelatedPartyTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note14CommitmentsAndContingencies" xlink:href="iqst-20220930.xsd#Note14CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note15-Segment" xlink:href="iqst-20220930.xsd#Note15-Segment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note16SubsequentEvents." xlink:href="iqst-20220930.xsd#Note16SubsequentEvents." xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:href="iqst-20220930.xsd#Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4AcquisitionsTables" xlink:href="iqst-20220930.xsd#Note4AcquisitionsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentTables" xlink:href="iqst-20220930.xsd#Note5PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6LoansPayableTables" xlink:href="iqst-20220930.xsd#Note6LoansPayableTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7OtherCurrentLiabilitiesTables" xlink:href="iqst-20220930.xsd#Note7OtherCurrentLiabilitiesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11-SegmentsTables" xlink:href="iqst-20220930.xsd#Note11-SegmentsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-AcquisitionTables" xlink:href="iqst-20220930.xsd#Note4-AcquisitionTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables" xlink:href="iqst-20220930.xsd#Note5PrepaidAndOtherCurrentAssetsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6PropertyAndEquipmentTables" xlink:href="iqst-20220930.xsd#Note6PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7LoansPayableTables" xlink:href="iqst-20220930.xsd#Note7LoansPayableTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables" xlink:href="iqst-20220930.xsd#Note8OtherCurrentLiabilitiesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoansTables" xlink:href="iqst-20220930.xsd#Note9-ConvertibleLoansTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10DerivativeLiabilityTables" xlink:href="iqst-20220930.xsd#Note10DerivativeLiabilityTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables" xlink:href="iqst-20220930.xsd#Note12ProvisionForIncomeTaxesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:href="iqst-20220930.xsd#Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="iqst-20220930.xsd#Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisitions-WhislConsiderationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisitions-SmartbizConsiderationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4AcquisitionsDetailsNarrative" xlink:href="iqst-20220930.xsd#Note4AcquisitionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:href="iqst-20220930.xsd#Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" xlink:href="iqst-20220930.xsd#Note5PropertyAndEquipmentDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails" xlink:href="iqst-20220930.xsd#Note6-LoansPayable-ScheduleOfLoansPayableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:href="iqst-20220930.xsd#Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6LoansPayableDetailsNarrative" xlink:href="iqst-20220930.xsd#Note6LoansPayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails" xlink:href="iqst-20220930.xsd#Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative" xlink:href="iqst-20220930.xsd#Note7OtherCurrentLiabilitiesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative" xlink:href="iqst-20220930.xsd#Note9-RelatedPartyTransactionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative" xlink:href="iqst-20220930.xsd#Note10CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails" xlink:href="iqst-20220930.xsd#Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12SubsequentEventsDetailsNarrative" xlink:href="iqst-20220930.xsd#Note12SubsequentEventsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" xlink:href="iqst-20220930.xsd#Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-AcquisitionDetailsNarrative" xlink:href="iqst-20220930.xsd#Note4-AcquisitionDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:href="iqst-20220930.xsd#Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:href="iqst-20220930.xsd#Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative" xlink:href="iqst-20220930.xsd#Note6PropertyAndEquipmentDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails" xlink:href="iqst-20220930.xsd#Note7-LoansPayable-ScheduleOfLoansPayableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:href="iqst-20220930.xsd#Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7LoansPayableDetailsNarrative" xlink:href="iqst-20220930.xsd#Note7LoansPayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" xlink:href="iqst-20220930.xsd#Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" xlink:href="iqst-20220930.xsd#Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" xlink:href="iqst-20220930.xsd#Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" xlink:href="iqst-20220930.xsd#Note9-ConvertibleLoansDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:href="iqst-20220930.xsd#Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:href="iqst-20220930.xsd#Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" xlink:href="iqst-20220930.xsd#Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative" xlink:href="iqst-20220930.xsd#Note11StockholdersEquityDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" xlink:href="iqst-20220930.xsd#Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative" xlink:href="iqst-20220930.xsd#Note12ProvisionForIncomeTaxesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative" xlink:href="iqst-20220930.xsd#Note13-RelatedPartyTransactionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative" xlink:href="iqst-20220930.xsd#Note14CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative" xlink:href="iqst-20220930.xsd#Note16SubsequentEvents.DetailsNarrative" xlink:type="simple" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Cash" xlink:label="loc_us-gaapCash" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCash" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryGross" xlink:label="loc_us-gaapInventoryGross" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapInventoryGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedParties" xlink:label="loc_us-gaapDueFromRelatedParties" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapDueFromRelatedParties" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsDeferredIncome" xlink:label="loc_us-gaapDeferredTaxAssetsDeferredIncome" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapDeferredTaxAssetsDeferredIncome" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLoansPayableCurrent" xlink:label="loc_us-gaapOtherLoansPayableCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOtherLoansPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesPayableRelatedPartiesClassifiedCurrent" xlink:label="loc_us-gaapNotesPayableRelatedPartiesClassifiedCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapNotesPayableRelatedPartiesClassifiedCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaapOtherLiabilitiesCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOtherLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayableToBank" xlink:label="loc_us-gaapLoansPayableToBank" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLoansPayableToBank" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_EmployeeBenefitsNonCurrent" xlink:label="loc_IQSTEmployeeBenefitsNonCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_IQSTEmployeeBenefitsNonCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapPreferredStockValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Unaudited) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Consolidated Statements of Operations (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapRevenues" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNonoperatingIncome" xlink:label="loc_us-gaapOtherNonoperatingIncome" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherNonoperatingIncome" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaapOtherNonoperatingIncomeExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_InterestExpense2" xlink:label="loc_IQSTInterestExpense2" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_IQSTInterestExpense2" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:label="loc_IQSTFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_IQSTFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Deficit) (Unaudited)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Consolidated Statements of Cash Flows (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:label="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FinancingReceivableAccruedInterestWriteoff" xlink:label="loc_us-gaapFinancingReceivableAccruedInterestWriteoff" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapFinancingReceivableAccruedInterestWriteoff" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdjustmentForAmortization" xlink:label="loc_us-gaapAdjustmentForAmortization" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAdjustmentForAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDerivativeLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInDerivativeLiabilities" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDerivativeLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PrepaymentAndDefaultPenalty" xlink:label="loc_IQSTPrepaymentAndDefaultPenalty" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_IQSTPrepaymentAndDefaultPenalty" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInInventories" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDueFromRelatedPartiesCurrent" xlink:label="loc_us-gaapIncreaseDecreaseInDueFromRelatedPartiesCurrent" />
      <link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDueFromRelatedPartiesCurrent" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableTrade" />
      <link:calculationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableTrade" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" />
      <link:calculationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAcquisitionRelatedCosts" xlink:label="loc_us-gaapBusinessCombinationAcquisitionRelatedCosts" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapBusinessCombinationAcquisitionRelatedCosts" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireProductiveAssets" xlink:label="loc_us-gaapPaymentsToAcquireProductiveAssets" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireProductiveAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsForAdvanceToAffiliate" xlink:label="loc_us-gaapPaymentsForAdvanceToAffiliate" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsForAdvanceToAffiliate" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRelatedPartyDebt" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapProceedsFromRelatedPartyDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromOtherDebt" xlink:label="loc_us-gaapProceedsFromOtherDebt" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromOtherDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfOtherDebt" xlink:label="loc_us-gaapRepaymentsOfOtherDebt" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfOtherDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapRepaymentsOfRelatedPartyDebt" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfRelatedPartyDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfCommonStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions" xlink:label="loc_IQSTProceedsFromIssuanceOfCommonStockPurchaseOptions" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_IQSTProceedsFromIssuanceOfCommonStockPurchaseOptions" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfConvertibleDebt" xlink:label="loc_us-gaapRepaymentsOfConvertibleDebt" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfConvertibleDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheetsAnnual" xlink:title="00000007 - Statement - Consolidated Balance Sheets (Annual)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedParties" xlink:label="loc_us-gaapDueFromRelatedParties" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapDueFromRelatedParties" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsNet" xlink:label="loc_us-gaapDeferredTaxAssetsNet" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapDeferredTaxAssetsNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermBorrowings" xlink:label="loc_us-gaapShortTermBorrowings" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapShortTermBorrowings" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToOtherRelatedPartiesClassifiedCurrent" xlink:label="loc_us-gaapDueToOtherRelatedPartiesClassifiedCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDueToOtherRelatedPartiesClassifiedCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleSubordinatedDebtCurrent" xlink:label="loc_us-gaapConvertibleSubordinatedDebtCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapConvertibleSubordinatedDebtCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaapOtherLiabilitiesCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOtherLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeLiabilitiesCurrent" xlink:label="loc_us-gaapDerivativeLiabilitiesCurrent" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDerivativeLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleDebtNoncurrent" xlink:label="loc_us-gaapConvertibleDebtNoncurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapConvertibleDebtNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayableToBank" xlink:label="loc_us-gaapLoansPayableToBank" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLoansPayableToBank" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:label="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheetsAnnualParenthetical" xlink:title="00000008 - Statement - Consolidated Balance Sheets (Annual) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfOperationsAnnual" xlink:title="00000009 - Statement - Consolidated Statements of Operations (Annual)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapRevenues" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNonoperatingIncome" xlink:label="loc_us-gaapOtherNonoperatingIncome" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherNonoperatingIncome" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaapOtherNonoperatingIncomeExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_InterestExpense2" xlink:label="loc_IQSTInterestExpense2" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_IQSTInterestExpense2" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:label="loc_IQSTFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_IQSTFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual" xlink:title="00000010 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Deficit) (Annual)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual" xlink:title="00000011 - Statement - Consoolidated Statements of Cash Flows (Annual)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:label="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_WriteOffOfDueFromRelatedParty" xlink:label="loc_IQSTWriteOffOfDueFromRelatedParty" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_IQSTWriteOffOfDueFromRelatedParty" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdjustmentForAmortization" xlink:label="loc_us-gaapAdjustmentForAmortization" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAdjustmentForAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDerivativeLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInDerivativeLiabilities" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDerivativeLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableTrade" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableTrade" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="loc_us-gaapPaymentsToAcquireBusinessesNetOfCashAcquired" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireBusinessesNetOfCashAcquired" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireIntangibleAssets" xlink:label="loc_us-gaapPaymentsToAcquireIntangibleAssets" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireIntangibleAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToFundLongtermLoansToRelatedParties" xlink:label="loc_us-gaapPaymentsToFundLongtermLoansToRelatedParties" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToFundLongtermLoansToRelatedParties" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:label="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromOtherDebt" xlink:label="loc_us-gaapProceedsFromOtherDebt" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromOtherDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfOtherDebt" xlink:label="loc_us-gaapRepaymentsOfOtherDebt" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfOtherDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRelatedPartyDebt" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromRelatedPartyDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapRepaymentsOfRelatedPartyDebt" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfRelatedPartyDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfCommonStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromConvertibleDebt" xlink:label="loc_us-gaapProceedsFromConvertibleDebt" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromConvertibleDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfConvertibleDebt" xlink:label="loc_us-gaapRepaymentsOfConvertibleDebt" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfConvertibleDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:title="00000012 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:title="00000013 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note3-GoingConcern" xlink:title="00000014 - Disclosure - NOTE 3 - GOING CONCERN" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4Acquisitions" xlink:title="00000015 - Disclosure - NOTE 4 &#8211; ACQUISITIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipment" xlink:title="00000016 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6LoansPayable" xlink:title="00000017 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7OtherCurrentLiabilities" xlink:title="00000018 - Disclosure - NOTE 7 &#8211; OTHER CURRENT LIABILITIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-RelatedPartyTransactions" xlink:title="00000019 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10CommitmentsAndContingencies" xlink:title="00000020 - Disclosure - NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-Segments" xlink:title="00000021 - Disclosure - NOTE 11 - SEGMENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12SubsequentEvents" xlink:title="00000022 - Disclosure - NOTE 12 &#8211; SUBSEQUENT EVENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisition" xlink:title="00000023 - Disclosure - NOTE 4 - ACQUISITION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets" xlink:title="00000024 - Disclosure - NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6PropertyAndEquipment" xlink:title="00000025 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7LoansPayable" xlink:title="00000026 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8OtherCurrentLiabilities" xlink:title="00000027 - Disclosure - NOTE 8 &#8211; OTHER CURRENT LIABILITIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoans" xlink:title="00000028 - Disclosure - NOTE 9 - CONVERTIBLE LOANS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10DerivativeLiability" xlink:title="00000029 - Disclosure - NOTE 10 &#8211; DERIVATIVE LIABILITY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11StockholdersEquity" xlink:title="00000030 - Disclosure - NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12ProvisionForIncomeTaxes" xlink:title="00000031 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-RelatedPartyTransactions" xlink:title="00000032 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14CommitmentsAndContingencies" xlink:title="00000033 - Disclosure - NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note15-Segment" xlink:title="00000034 - Disclosure - NOTE 15 - SEGMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note16SubsequentEvents." xlink:title="00000035 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS." />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000036 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4AcquisitionsTables" xlink:title="00000037 - Disclosure - NOTE 4 &#8211; ACQUISITIONS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipmentTables" xlink:title="00000038 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6LoansPayableTables" xlink:title="00000039 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7OtherCurrentLiabilitiesTables" xlink:title="00000040 - Disclosure - NOTE 7 &#8211; OTHER CURRENT LIABILITIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-SegmentsTables" xlink:title="00000041 - Disclosure - NOTE 11 - SEGMENTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-AcquisitionTables" xlink:title="00000042 - Disclosure - NOTE 4 - ACQUISITION (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables" xlink:title="00000043 - Disclosure - NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6PropertyAndEquipmentTables" xlink:title="00000044 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7LoansPayableTables" xlink:title="00000045 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables" xlink:title="00000046 - Disclosure - NOTE 8 &#8211; OTHER CURRENT LIABILITIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansTables" xlink:title="00000047 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10DerivativeLiabilityTables" xlink:title="00000048 - Disclosure - NOTE 10 &#8211; DERIVATIVE LIABILITY (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables" xlink:title="00000049 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:title="00000050 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000051 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails" xlink:title="00000052 - Disclosure - NOTE 4 - ACQUISITIONS - Whisl Consideration (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails" xlink:title="00000053 - Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Consideration (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails" xlink:title="00000054 - Disclosure - NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails" xlink:title="00000055 - Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails" xlink:title="00000056 - Disclosure - NOTE 4 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4AcquisitionsDetailsNarrative" xlink:title="00000057 - Disclosure - NOTE 4 &#8211; ACQUISITIONS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:title="00000058 - Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" xlink:title="00000059 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails" xlink:title="00000060 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:title="00000061 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6LoansPayableDetailsNarrative" xlink:title="00000062 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails" xlink:title="00000063 - Disclosure - NOTE - 7  OTHER CURRENT LIABILITIES - Schedule of Other CurrentLiabilities (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative" xlink:title="00000064 - Disclosure - NOTE 7 &#8211; OTHER CURRENT LIABILITIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative" xlink:title="00000065 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000066 - Disclosure - NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails" xlink:title="00000067 - Disclosure - NOTE 11 - SEGMENTS - Schedule of Operating Activities by Geographic Segment (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12SubsequentEventsDetailsNarrative" xlink:title="00000068 - Disclosure - NOTE 12 &#8211; SUBSEQUENT EVENTS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" xlink:title="00000069 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:title="00000070 - Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" xlink:title="00000071 - Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-AcquisitionDetailsNarrative" xlink:title="00000072 - Disclosure - NOTE 4 - ACQUISITION (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:title="00000073 - Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:title="00000074 - Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative" xlink:title="00000075 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails" xlink:title="00000076 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:title="00000077 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7LoansPayableDetailsNarrative" xlink:title="00000078 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" xlink:title="00000079 - Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" xlink:title="00000080 - Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" xlink:title="00000081 - Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" xlink:title="00000082 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:title="00000083 - Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:title="00000084 - Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" xlink:title="00000085 - Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative" xlink:title="00000086 - Disclosure - NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" xlink:title="00000087 - Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative" xlink:title="00000088 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative" xlink:title="00000089 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000090 - Disclosure - NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative" xlink:title="00000091 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS. (Details Narrative)" />
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>9
<FILENAME>iqst-20220930_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.16a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://iqstel.com/role/Cover" xlink:href="iqst-20220930.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheets" xlink:href="iqst-20220930.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheetsParenthetical" xlink:href="iqst-20220930.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfOperations" xlink:href="iqst-20220930.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:href="iqst-20220930.xsd#StatementsOfChangesInStockholdersEquityDeficit" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfCashFlows" xlink:href="iqst-20220930.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheetsAnnual" xlink:href="iqst-20220930.xsd#BalanceSheetsAnnual" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheetsAnnualParenthetical" xlink:href="iqst-20220930.xsd#BalanceSheetsAnnualParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfOperationsAnnual" xlink:href="iqst-20220930.xsd#StatementsOfOperationsAnnual" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual" xlink:href="iqst-20220930.xsd#StatementsOfChangesInStockholdersEquityDeficitAnnual" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual" xlink:href="iqst-20220930.xsd#ConsoolidatedStatementsOfCashFlowsAnnual" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:href="iqst-20220930.xsd#Note1-organizationAndDescriptionOfBusiness" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:href="iqst-20220930.xsd#Note2-summaryOfSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note3-GoingConcern" xlink:href="iqst-20220930.xsd#Note3-GoingConcern" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4Acquisitions" xlink:href="iqst-20220930.xsd#Note4Acquisitions" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PropertyAndEquipment" xlink:href="iqst-20220930.xsd#Note5PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6LoansPayable" xlink:href="iqst-20220930.xsd#Note6LoansPayable" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7OtherCurrentLiabilities" xlink:href="iqst-20220930.xsd#Note7OtherCurrentLiabilities" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-RelatedPartyTransactions" xlink:href="iqst-20220930.xsd#Note9-RelatedPartyTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10CommitmentsAndContingencies" xlink:href="iqst-20220930.xsd#Note10CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11-Segments" xlink:href="iqst-20220930.xsd#Note11-Segments" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12SubsequentEvents" xlink:href="iqst-20220930.xsd#Note12SubsequentEvents" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisition" xlink:href="iqst-20220930.xsd#Note4-Acquisition" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets" xlink:href="iqst-20220930.xsd#Note5PrepaidAndOtherCurrentAssets" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6PropertyAndEquipment" xlink:href="iqst-20220930.xsd#Note6PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7LoansPayable" xlink:href="iqst-20220930.xsd#Note7LoansPayable" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8OtherCurrentLiabilities" xlink:href="iqst-20220930.xsd#Note8OtherCurrentLiabilities" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoans" xlink:href="iqst-20220930.xsd#Note9-ConvertibleLoans" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10DerivativeLiability" xlink:href="iqst-20220930.xsd#Note10DerivativeLiability" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11StockholdersEquity" xlink:href="iqst-20220930.xsd#Note11StockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxes" xlink:href="iqst-20220930.xsd#Note12ProvisionForIncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-RelatedPartyTransactions" xlink:href="iqst-20220930.xsd#Note13-RelatedPartyTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note14CommitmentsAndContingencies" xlink:href="iqst-20220930.xsd#Note14CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note15-Segment" xlink:href="iqst-20220930.xsd#Note15-Segment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note16SubsequentEvents." xlink:href="iqst-20220930.xsd#Note16SubsequentEvents." xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:href="iqst-20220930.xsd#Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4AcquisitionsTables" xlink:href="iqst-20220930.xsd#Note4AcquisitionsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentTables" xlink:href="iqst-20220930.xsd#Note5PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6LoansPayableTables" xlink:href="iqst-20220930.xsd#Note6LoansPayableTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7OtherCurrentLiabilitiesTables" xlink:href="iqst-20220930.xsd#Note7OtherCurrentLiabilitiesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11-SegmentsTables" xlink:href="iqst-20220930.xsd#Note11-SegmentsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-AcquisitionTables" xlink:href="iqst-20220930.xsd#Note4-AcquisitionTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables" xlink:href="iqst-20220930.xsd#Note5PrepaidAndOtherCurrentAssetsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6PropertyAndEquipmentTables" xlink:href="iqst-20220930.xsd#Note6PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7LoansPayableTables" xlink:href="iqst-20220930.xsd#Note7LoansPayableTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables" xlink:href="iqst-20220930.xsd#Note8OtherCurrentLiabilitiesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoansTables" xlink:href="iqst-20220930.xsd#Note9-ConvertibleLoansTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10DerivativeLiabilityTables" xlink:href="iqst-20220930.xsd#Note10DerivativeLiabilityTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables" xlink:href="iqst-20220930.xsd#Note12ProvisionForIncomeTaxesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:href="iqst-20220930.xsd#Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="iqst-20220930.xsd#Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisitions-WhislConsiderationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisitions-SmartbizConsiderationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4AcquisitionsDetailsNarrative" xlink:href="iqst-20220930.xsd#Note4AcquisitionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:href="iqst-20220930.xsd#Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" xlink:href="iqst-20220930.xsd#Note5PropertyAndEquipmentDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails" xlink:href="iqst-20220930.xsd#Note6-LoansPayable-ScheduleOfLoansPayableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:href="iqst-20220930.xsd#Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6LoansPayableDetailsNarrative" xlink:href="iqst-20220930.xsd#Note6LoansPayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails" xlink:href="iqst-20220930.xsd#Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative" xlink:href="iqst-20220930.xsd#Note7OtherCurrentLiabilitiesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative" xlink:href="iqst-20220930.xsd#Note9-RelatedPartyTransactionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative" xlink:href="iqst-20220930.xsd#Note10CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails" xlink:href="iqst-20220930.xsd#Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12SubsequentEventsDetailsNarrative" xlink:href="iqst-20220930.xsd#Note12SubsequentEventsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" xlink:href="iqst-20220930.xsd#Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-AcquisitionDetailsNarrative" xlink:href="iqst-20220930.xsd#Note4-AcquisitionDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:href="iqst-20220930.xsd#Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:href="iqst-20220930.xsd#Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative" xlink:href="iqst-20220930.xsd#Note6PropertyAndEquipmentDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails" xlink:href="iqst-20220930.xsd#Note7-LoansPayable-ScheduleOfLoansPayableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:href="iqst-20220930.xsd#Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7LoansPayableDetailsNarrative" xlink:href="iqst-20220930.xsd#Note7LoansPayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" xlink:href="iqst-20220930.xsd#Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" xlink:href="iqst-20220930.xsd#Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" xlink:href="iqst-20220930.xsd#Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" xlink:href="iqst-20220930.xsd#Note9-ConvertibleLoansDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:href="iqst-20220930.xsd#Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:href="iqst-20220930.xsd#Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" xlink:href="iqst-20220930.xsd#Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative" xlink:href="iqst-20220930.xsd#Note11StockholdersEquityDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" xlink:href="iqst-20220930.xsd#Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative" xlink:href="iqst-20220930.xsd#Note12ProvisionForIncomeTaxesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative" xlink:href="iqst-20220930.xsd#Note13-RelatedPartyTransactionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative" xlink:href="iqst-20220930.xsd#Note14CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative" xlink:href="iqst-20220930.xsd#Note16SubsequentEvents.DetailsNarrative" xlink:type="simple" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll" arcroleURI="http://xbrl.org/int/dim/arcrole/notAll" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAssetsAbstract_90" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="loc_us-gaapAssetsCurrentAbstract_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_90" xlink:to="loc_us-gaapAssetsCurrentAbstract_90" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Cash" xlink:label="loc_us-gaapCash_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_90" xlink:to="loc_us-gaapCash_90" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_90" xlink:to="loc_us-gaapAccountsReceivableNetCurrent_90" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryGross" xlink:label="loc_us-gaapInventoryGross_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_90" xlink:to="loc_us-gaapInventoryGross_90" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedParties" xlink:label="loc_us-gaapDueFromRelatedParties_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_90" xlink:to="loc_us-gaapDueFromRelatedParties_90" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_90" xlink:to="loc_us-gaapPrepaidExpenseCurrent_90" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_90" xlink:to="loc_us-gaapAssetsCurrent_90" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_90" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet_90" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_90" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet_90" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_90" xlink:to="loc_us-gaapGoodwill_90" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsDeferredIncome" xlink:label="loc_us-gaapDeferredTaxAssetsDeferredIncome_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_90" xlink:to="loc_us-gaapDeferredTaxAssetsDeferredIncome_90" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_90" xlink:to="loc_us-gaapAssets_90" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="loc_us-gaapLiabilitiesCurrentAbstract_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" xlink:to="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapAccountsPayableCurrent_90" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent_90" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLoansPayableCurrent" xlink:label="loc_us-gaapOtherLoansPayableCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapOtherLoansPayableCurrent_90" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesPayableRelatedPartiesClassifiedCurrent" xlink:label="loc_us-gaapNotesPayableRelatedPartiesClassifiedCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapNotesPayableRelatedPartiesClassifiedCurrent_90" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaapOtherLiabilitiesCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapOtherLiabilitiesCurrent_90" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapLiabilitiesCurrent_90" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayableToBank" xlink:label="loc_us-gaapLoansPayableToBank_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" xlink:to="loc_us-gaapLoansPayableToBank_90" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_EmployeeBenefitsNonCurrent" xlink:label="loc_IQSTEmployeeBenefitsNonCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" xlink:to="loc_IQSTEmployeeBenefitsNonCurrent_90" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" xlink:to="loc_us-gaapLiabilities_90" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="loc_us-gaapStockholdersEquityAbstract_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquityAbstract_90" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_90" xlink:to="loc_us-gaapPreferredStockValue_90" xlink:type="arc" order="25" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_90" xlink:to="loc_us-gaapCommonStockValue_90" xlink:type="arc" order="26" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_90" xlink:to="loc_us-gaapAdditionalPaidInCapital_90" xlink:type="arc" order="27" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_90" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit_90" xlink:type="arc" order="28" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_90" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax_90" xlink:type="arc" order="29" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_90" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaapMinorityInterest_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapMinorityInterest_90" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_90" xlink:type="arc" order="32" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquity_90" xlink:type="arc" order="33" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Unaudited) (Parenthetical)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentUnamortizedDiscountCurrent" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountCurrent_90" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesAuthorized_90" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare_90" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesIssued_90" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding_90" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized_90" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare_90" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaapCommonStockSharesIssued_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesIssued_90" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding_90" xlink:type="arc" order="8" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Consolidated Statements of Operations (Unaudited)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Deficit) (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapPreferredStockMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="loc_us-gaapAdditionalPaidInCapitalMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapAdditionalPaidInCapitalMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsMember" xlink:label="loc_us-gaapRetainedEarningsMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapRetainedEarningsMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeMember" xlink:label="loc_us-gaapComprehensiveIncomeMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapComprehensiveIncomeMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoncontrollingInterestMember" xlink:label="loc_us-gaapNoncontrollingInterestMember_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapNoncontrollingInterestMember_70" xlink:type="arc" order="71" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:label="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesAPreferredStockMember_0" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesBPreferredStockMember_10" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_100" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharesIssued" xlink:label="loc_us-gaapSharesIssued_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesIssued_100" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_100" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_100" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_100" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_100" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments" xlink:label="loc_us-gaapTemporaryEquityForeignCurrencyTranslationAdjustments_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapTemporaryEquityForeignCurrencyTranslationAdjustments_100" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetIncomeLoss_100" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_StockIssuedDuringPeriodValueAcquisitionsToBeIssued" xlink:label="loc_IQSTStockIssuedDuringPeriodValueAcquisitionsToBeIssued_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTStockIssuedDuringPeriodValueAcquisitionsToBeIssued_100" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_StockIssuedDuringPeriodSharesAcquisitionsToBeIssued" xlink:label="loc_IQSTStockIssuedDuringPeriodSharesAcquisitionsToBeIssued_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTStockIssuedDuringPeriodSharesAcquisitionsToBeIssued_100" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_100" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions_100" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockPayableValue" xlink:label="loc_IQSTCommonStockPayableValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockPayableValue_100" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockPayableShares" xlink:label="loc_IQSTCommonStockPayableShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockPayableShares_100" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueRestrictedStockAwardGross_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueRestrictedStockAwardGross_100" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesRestrictedStockAwardGross_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesRestrictedStockAwardGross_100" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue1" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1_100" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtShares_100" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueConversionOfConvertibleSecurities_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueConversionOfConvertibleSecurities_100" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_100" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices_100" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue_100" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForForbearanceOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares_100" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForConversionOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForConversionOfDebtValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForConversionOfDebtValue_100" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForVOnversionOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForVOnversionOfDebtShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForVOnversionOfDebtShares_100" xlink:type="arc" order="25" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CancellationOfCommonStockValue" xlink:label="loc_IQSTCancellationOfCommonStockValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCancellationOfCommonStockValue_100" xlink:type="arc" order="26" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CancellationOfCommonStockShares" xlink:label="loc_IQSTCancellationOfCommonStockShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCancellationOfCommonStockShares_100" xlink:type="arc" order="27" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesValue_100" xlink:type="arc" order="28" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentDecreaseForgiveness" xlink:label="loc_us-gaapDebtInstrumentDecreaseForgiveness_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentDecreaseForgiveness_100" xlink:type="arc" order="29" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Consolidated Statements of Cash Flows (Unaudited)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheetsAnnual" xlink:title="00000007 - Statement - Consolidated Balance Sheets (Annual)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAssetsAbstract_90" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="loc_us-gaapAssetsCurrentAbstract_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_90" xlink:to="loc_us-gaapAssetsCurrentAbstract_90" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_90" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue_90" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_90" xlink:to="loc_us-gaapAccountsReceivableNetCurrent_90" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedParties" xlink:label="loc_us-gaapDueFromRelatedParties_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_90" xlink:to="loc_us-gaapDueFromRelatedParties_90" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_90" xlink:to="loc_us-gaapPrepaidExpenseCurrent_90" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_90" xlink:to="loc_us-gaapAssetsCurrent_90" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_90" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet_90" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_90" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet_90" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_90" xlink:to="loc_us-gaapGoodwill_90" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsNet" xlink:label="loc_us-gaapDeferredTaxAssetsNet_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_90" xlink:to="loc_us-gaapDeferredTaxAssetsNet_90" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_90" xlink:to="loc_us-gaapAssets_90" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="loc_us-gaapLiabilitiesCurrentAbstract_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" xlink:to="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapAccountsPayableCurrent_90" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent_90" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermBorrowings" xlink:label="loc_us-gaapShortTermBorrowings_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapShortTermBorrowings_90" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToOtherRelatedPartiesClassifiedCurrent" xlink:label="loc_us-gaapDueToOtherRelatedPartiesClassifiedCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapDueToOtherRelatedPartiesClassifiedCurrent_90" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleSubordinatedDebtCurrent" xlink:label="loc_us-gaapConvertibleSubordinatedDebtCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapConvertibleSubordinatedDebtCurrent_90" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaapOtherLiabilitiesCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapOtherLiabilitiesCurrent_90" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeLiabilitiesCurrent" xlink:label="loc_us-gaapDerivativeLiabilitiesCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapDerivativeLiabilitiesCurrent_90" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapLiabilitiesCurrent_90" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleDebtNoncurrent" xlink:label="loc_us-gaapConvertibleDebtNoncurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" xlink:to="loc_us-gaapConvertibleDebtNoncurrent_90" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayableToBank" xlink:label="loc_us-gaapLoansPayableToBank_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" xlink:to="loc_us-gaapLoansPayableToBank_90" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:label="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" xlink:to="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent_90" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" xlink:to="loc_us-gaapLiabilities_90" xlink:type="arc" order="25" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="loc_us-gaapStockholdersEquityAbstract_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquityAbstract_90" xlink:type="arc" order="26" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_90" xlink:to="loc_us-gaapPreferredStockValue_90" xlink:type="arc" order="27" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_90" xlink:to="loc_us-gaapCommonStockValue_90" xlink:type="arc" order="28" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_90" xlink:to="loc_us-gaapAdditionalPaidInCapital_90" xlink:type="arc" order="29" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_90" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit_90" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_90" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax_90" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_90" xlink:type="arc" order="32" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaapMinorityInterest_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapMinorityInterest_90" xlink:type="arc" order="33" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_90" xlink:type="arc" order="34" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquity_90" xlink:type="arc" order="35" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheetsAnnualParenthetical" xlink:title="00000008 - Statement - Consolidated Balance Sheets (Annual) (Parenthetical)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentUnamortizedDiscountCurrent" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountCurrent_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountCurrent_70" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_LoansPayableUnamortizedDiscount1" xlink:label="loc_IQSTLoansPayableUnamortizedDiscount1_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTLoansPayableUnamortizedDiscount1_70" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountNoncurrent_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountNoncurrent_70" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesAuthorized_70" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare_70" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding_70" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized_70" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare_70" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding_70" xlink:type="arc" order="8" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfOperationsAnnual" xlink:title="00000009 - Statement - Consolidated Statements of Operations (Annual)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual" xlink:title="00000010 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Deficit) (Annual)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapPreferredStockMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="loc_us-gaapAdditionalPaidInCapitalMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapAdditionalPaidInCapitalMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsMember" xlink:label="loc_us-gaapRetainedEarningsMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapRetainedEarningsMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeMember" xlink:label="loc_us-gaapComprehensiveIncomeMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapComprehensiveIncomeMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoncontrollingInterestMember" xlink:label="loc_us-gaapNoncontrollingInterestMember_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapNoncontrollingInterestMember_70" xlink:type="arc" order="71" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:label="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesAPreferredStockMember_0" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesBPreferredStockMember_10" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_100" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharesIssued" xlink:label="loc_us-gaapSharesIssued_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesIssued_100" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredStockIssuedForConversionOfCommonStockValue" xlink:label="loc_IQSTPreferredStockIssuedForConversionOfCommonStockValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTPreferredStockIssuedForConversionOfCommonStockValue_100" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredStockIssuedForConversionOfCommonStockShares" xlink:label="loc_IQSTPreferredStockIssuedForConversionOfCommonStockShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTPreferredStockIssuedForConversionOfCommonStockShares_100" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_100" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_100" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue1" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1_100" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtShares_100" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices_100" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices_100" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue_100" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForForbearanceOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares_100" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForConversionOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForConversionOfDebtValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForConversionOfDebtValue_100" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForConversionOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForConversionOfDebtShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForConversionOfDebtShares_100" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueStockOptionsExercised_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueStockOptionsExercised_100" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised_100" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_100" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions_100" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_AcquisitionOfIOTLabs" xlink:label="loc_IQSTAcquisitionOfIOTLabs_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTAcquisitionOfIOTLabs_100" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_AcquisitionOfIOTLabsShares" xlink:label="loc_IQSTAcquisitionOfIOTLabsShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTAcquisitionOfIOTLabsShares_100" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesValue_100" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments" xlink:label="loc_us-gaapTemporaryEquityForeignCurrencyTranslationAdjustments_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapTemporaryEquityForeignCurrencyTranslationAdjustments_100" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetIncomeLoss_100" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_100" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_100" xlink:type="arc" order="25" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockPayableValue" xlink:label="loc_IQSTCommonStockPayableValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockPayableValue_100" xlink:type="arc" order="26" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockPayableShares" xlink:label="loc_IQSTCommonStockPayableShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockPayableShares_100" xlink:type="arc" order="27" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RelatedPartyDebtToEquitySwapValue" xlink:label="loc_IQSTRelatedPartyDebtToEquitySwapValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTRelatedPartyDebtToEquitySwapValue_100" xlink:type="arc" order="28" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RelatedPartyDebtToEquitySwapShares" xlink:label="loc_IQSTRelatedPartyDebtToEquitySwapShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTRelatedPartyDebtToEquitySwapShares_100" xlink:type="arc" order="29" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CancellationOfCommonStockValue" xlink:label="loc_IQSTCancellationOfCommonStockValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCancellationOfCommonStockValue_100" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CancellationOfCommonStockShares" xlink:label="loc_IQSTCancellationOfCommonStockShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCancellationOfCommonStockShares_100" xlink:type="arc" order="31" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual" xlink:title="00000011 - Statement - Consoolidated Statements of Cash Flows (Annual)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:title="00000012 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:title="00000013 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note3-GoingConcern" xlink:title="00000014 - Disclosure - NOTE 3 - GOING CONCERN" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4Acquisitions" xlink:title="00000015 - Disclosure - NOTE 4 &#8211; ACQUISITIONS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipment" xlink:title="00000016 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6LoansPayable" xlink:title="00000017 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7OtherCurrentLiabilities" xlink:title="00000018 - Disclosure - NOTE 7 &#8211; OTHER CURRENT LIABILITIES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-RelatedPartyTransactions" xlink:title="00000019 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10CommitmentsAndContingencies" xlink:title="00000020 - Disclosure - NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-Segments" xlink:title="00000021 - Disclosure - NOTE 11 - SEGMENTS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12SubsequentEvents" xlink:title="00000022 - Disclosure - NOTE 12 &#8211; SUBSEQUENT EVENTS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisition" xlink:title="00000023 - Disclosure - NOTE 4 - ACQUISITION" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets" xlink:title="00000024 - Disclosure - NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6PropertyAndEquipment" xlink:title="00000025 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7LoansPayable" xlink:title="00000026 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8OtherCurrentLiabilities" xlink:title="00000027 - Disclosure - NOTE 8 &#8211; OTHER CURRENT LIABILITIES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoans" xlink:title="00000028 - Disclosure - NOTE 9 - CONVERTIBLE LOANS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10DerivativeLiability" xlink:title="00000029 - Disclosure - NOTE 10 &#8211; DERIVATIVE LIABILITY" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11StockholdersEquity" xlink:title="00000030 - Disclosure - NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12ProvisionForIncomeTaxes" xlink:title="00000031 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-RelatedPartyTransactions" xlink:title="00000032 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14CommitmentsAndContingencies" xlink:title="00000033 - Disclosure - NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note15-Segment" xlink:title="00000034 - Disclosure - NOTE 15 - SEGMENT" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note16SubsequentEvents." xlink:title="00000035 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS." />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000036 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4AcquisitionsTables" xlink:title="00000037 - Disclosure - NOTE 4 &#8211; ACQUISITIONS (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipmentTables" xlink:title="00000038 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6LoansPayableTables" xlink:title="00000039 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7OtherCurrentLiabilitiesTables" xlink:title="00000040 - Disclosure - NOTE 7 &#8211; OTHER CURRENT LIABILITIES (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-SegmentsTables" xlink:title="00000041 - Disclosure - NOTE 11 - SEGMENTS (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-AcquisitionTables" xlink:title="00000042 - Disclosure - NOTE 4 - ACQUISITION (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables" xlink:title="00000043 - Disclosure - NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6PropertyAndEquipmentTables" xlink:title="00000044 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7LoansPayableTables" xlink:title="00000045 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables" xlink:title="00000046 - Disclosure - NOTE 8 &#8211; OTHER CURRENT LIABILITIES (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansTables" xlink:title="00000047 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10DerivativeLiabilityTables" xlink:title="00000048 - Disclosure - NOTE 10 &#8211; DERIVATIVE LIABILITY (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables" xlink:title="00000049 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:title="00000050 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestructuringCostAndReserveLineItems" xlink:label="loc_us-gaapRestructuringCostAndReserveLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfRestructuringAndRelatedCostsTable" xlink:label="loc_us-gaapScheduleOfRestructuringAndRelatedCostsTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapScheduleOfRestructuringAndRelatedCostsTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfRestructuringAndRelatedCostsTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_WhislTelecomLLCMember" xlink:label="loc_IQSTWhislTelecomLLCMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTWhislTelecomLLCMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SmartbizTelecomLLCMember" xlink:label="loc_IQSTSmartbizTelecomLLCMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTSmartbizTelecomLLCMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityIncorporationDateOfIncorporation" xlink:label="loc_deiEntityIncorporationDateOfIncorporation_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_deiEntityIncorporationDateOfIncorporation_50" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1" xlink:label="loc_us-gaapNoncashOrPartNoncashAcquisitionInterestAcquired1_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapNoncashOrPartNoncashAcquisitionInterestAcquired1_50" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_deiEntityIncorporationStateCountryCode_50" xlink:type="arc" order="2" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000051 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MajorCustomersAxis" xlink:label="loc_srtMajorCustomersAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_srtMajorCustomersAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_NameOfMajorCustomerDomain" xlink:label="loc_srtNameOfMajorCustomerDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtMajorCustomersAxis" xlink:to="loc_srtNameOfMajorCustomerDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_NameOfMajorCustomerDomain" xlink:label="loc_srtNameOfMajorCustomerDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtMajorCustomersAxis" xlink:to="loc_srtNameOfMajorCustomerDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_TenCustomersMember" xlink:label="loc_IQSTTenCustomersMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_IQSTTenCustomersMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SixCustomersMember" xlink:label="loc_IQSTSixCustomersMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_IQSTSixCustomersMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComputerEquipmentMember" xlink:label="loc_us-gaapComputerEquipmentMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="loc_us-gaapComputerEquipmentMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComputerSoftwareIntangibleAssetMember" xlink:label="loc_us-gaapComputerSoftwareIntangibleAssetMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="loc_us-gaapComputerSoftwareIntangibleAssetMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="loc_us-gaapConcentrationRiskPercentage1_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapConcentrationRiskPercentage1_70" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:label="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts_70" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife_70" xlink:type="arc" order="2" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails" xlink:title="00000052 - Disclosure - NOTE 4 - ACQUISITIONS - Whisl Consideration (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_WhislTelecomLLCMember" xlink:label="loc_IQSTWhislTelecomLLCMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTWhislTelecomLLCMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SmartbizTelecomLLCMember" xlink:label="loc_IQSTSmartbizTelecomLLCMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTSmartbizTelecomLLCMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:label="loc_us-gaapBusinessAcquisitionCostOfAcquiredEntityTransactionCosts_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessAcquisitionCostOfAcquiredEntityTransactionCosts_40" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationContingentConsiderationLiability" xlink:label="loc_us-gaapBusinessCombinationContingentConsiderationLiability_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationContingentConsiderationLiability_40" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_40" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AcquisitionCostsCumulative" xlink:label="loc_us-gaapAcquisitionCostsCumulative_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCostsCumulative_40" xlink:type="arc" order="3" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails" xlink:title="00000053 - Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Consideration (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SmartbizTelecomLLCMember" xlink:label="loc_IQSTSmartbizTelecomLLCMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTSmartbizTelecomLLCMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:label="loc_us-gaapBusinessAcquisitionCostOfAcquiredEntityTransactionCosts_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessAcquisitionCostOfAcquiredEntityTransactionCosts_30" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationContingentConsiderationLiability" xlink:label="loc_us-gaapBusinessCombinationContingentConsiderationLiability_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationContingentConsiderationLiability_30" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions_30" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_30" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AcquisitionCostsCumulative" xlink:label="loc_us-gaapAcquisitionCostsCumulative_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCostsCumulative_30" xlink:type="arc" order="4" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails" xlink:title="00000054 - Disclosure - NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_WhislTelecomLLCMember" xlink:label="loc_IQSTWhislTelecomLLCMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTWhislTelecomLLCMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AcquisitionCostsCumulative" xlink:label="loc_us-gaapAcquisitionCostsCumulative_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCostsCumulative_20" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_20" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAcquiredReceivablesFairValue" xlink:label="loc_us-gaapBusinessCombinationAcquiredReceivablesFairValue_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationAcquiredReceivablesFairValue_20" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_20" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_20" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_20" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_20" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_20" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:label="loc_us-gaapBusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_20" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" xlink:label="loc_us-gaapBusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_20" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_20" xlink:type="arc" order="10" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails" xlink:title="00000055 - Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SmartbizTelecomLLCMember" xlink:label="loc_IQSTSmartbizTelecomLLCMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTSmartbizTelecomLLCMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AcquisitionCostsCumulative" xlink:label="loc_us-gaapAcquisitionCostsCumulative_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCostsCumulative_20" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_20" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAcquiredReceivablesFairValue" xlink:label="loc_us-gaapBusinessCombinationAcquiredReceivablesFairValue_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationAcquiredReceivablesFairValue_20" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_20" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_20" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_20" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_20" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_20" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:label="loc_us-gaapBusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_20" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" xlink:label="loc_us-gaapBusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_20" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_20" xlink:type="arc" order="10" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails" xlink:title="00000056 - Disclosure - NOTE 4 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ProFormaAcquisitionsMember" xlink:label="loc_IQSTProFormaAcquisitionsMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTProFormaAcquisitionsMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapRevenues_30" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapCostOfRevenue_30" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapGrossProfit_30" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapOperatingExpensesAbstract_30" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapOperatingIncomeLoss_30" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNonoperatingIncomeExpense_30" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNetIncomeLoss_30" xlink:type="arc" order="6" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4AcquisitionsDetailsNarrative" xlink:title="00000057 - Disclosure - NOTE 4 &#8211; ACQUISITIONS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_WhislTelecomLLCMember" xlink:label="loc_IQSTWhislTelecomLLCMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTWhislTelecomLLCMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SmartbizTelecomLLCMember" xlink:label="loc_IQSTSmartbizTelecomLLCMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTSmartbizTelecomLLCMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1" xlink:label="loc_us-gaapNoncashOrPartNoncashAcquisitionInterestAcquired1_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNoncashOrPartNoncashAcquisitionInterestAcquired1_60" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AcquisitionCostsCumulative" xlink:label="loc_us-gaapAcquisitionCostsCumulative_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCostsCumulative_60" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AcquisitionCosts" xlink:label="loc_us-gaapAcquisitionCosts_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCosts_60" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_60" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions_60" xlink:type="arc" order="4" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:title="00000058 - Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="loc_us-gaapPropertyPlantAndEquipmentLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TechnologyEquipmentMember" xlink:label="loc_us-gaapTechnologyEquipmentMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapTechnologyEquipmentMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SoftwareDevelopmentMember" xlink:label="loc_us-gaapSoftwareDevelopmentMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapSoftwareDevelopmentMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherMachineryAndEquipmentMember" xlink:label="loc_us-gaapOtherMachineryAndEquipmentMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapOtherMachineryAndEquipmentMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross_90" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_90" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet_90" xlink:type="arc" order="2" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" xlink:title="00000059 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails" xlink:title="00000060 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BridgeLoanMember" xlink:label="loc_us-gaapBridgeLoanMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_us-gaapBridgeLoanMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_MartusMember" xlink:label="loc_IQSTMartusMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMartusMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SwisspeersAgMember" xlink:label="loc_IQSTSwisspeersAgMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSwisspeersAgMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_DarleneCovi19Member" xlink:label="loc_IQSTDarleneCovi19Member_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTDarleneCovi19Member_90" xlink:type="arc" order="91" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_LoansPayableOneMember" xlink:label="loc_IQSTLoansPayableOneMember_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTLoansPayableOneMember_130" xlink:type="arc" order="131" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount_160" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentPaymentTerms" xlink:label="loc_us-gaapDebtInstrumentPaymentTerms_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentPaymentTerms_160" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_160" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscount_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscount_160" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebt" xlink:label="loc_us-gaapLongTermDebt_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebt_160" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtCurrent" xlink:label="loc_us-gaapLongTermDebtCurrent_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtCurrent_160" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="loc_us-gaapLongTermDebtNoncurrent_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtNoncurrent_160" xlink:type="arc" order="6" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:title="00000061 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_N49OfShareholderOfSwisslink1Member" xlink:label="loc_IQSTN49OfShareholderOfSwisslink1Member_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTN49OfShareholderOfSwisslink1Member_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_N49OfShareholderOfSwisslink2Member" xlink:label="loc_IQSTN49OfShareholderOfSwisslink2Member_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTN49OfShareholderOfSwisslink2Member_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayable" xlink:label="loc_us-gaapLoansPayable_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLoansPayable_70" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayableCurrent" xlink:label="loc_us-gaapLoansPayableCurrent_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLoansPayableCurrent_70" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermLoansPayable" xlink:label="loc_us-gaapLongTermLoansPayable_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermLoansPayable_70" xlink:type="arc" order="2" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6LoansPayableDetailsNarrative" xlink:title="00000062 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ThirdPartyLoansMember" xlink:label="loc_IQSTThirdPartyLoansMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTThirdPartyLoansMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayableMember" xlink:label="loc_us-gaapLoansPayableMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_us-gaapLoansPayableMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOtherLoans" xlink:label="loc_us-gaapIncreaseDecreaseInOtherLoans_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInOtherLoans_70" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsForLoans" xlink:label="loc_us-gaapPaymentsForLoans_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapPaymentsForLoans_70" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpense_70" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="loc_us-gaapAmortizationOfDebtDiscountPremium_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapAmortizationOfDebtDiscountPremium_70" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseOtherLongTermDebt" xlink:label="loc_us-gaapInterestExpenseOtherLongTermDebt_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpenseOtherLongTermDebt_70" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseSubordinatedNotesAndDebentures" xlink:label="loc_us-gaapInterestExpenseSubordinatedNotesAndDebentures_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpenseSubordinatedNotesAndDebentures_70" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentDecreaseForgiveness" xlink:label="loc_us-gaapDebtInstrumentDecreaseForgiveness_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentDecreaseForgiveness_70" xlink:type="arc" order="6" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails" xlink:title="00000063 - Disclosure - NOTE - 7  OTHER CURRENT LIABILITIES - Schedule of Other CurrentLiabilities (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestructuringCostAndReserveLineItems" xlink:label="loc_us-gaapRestructuringCostAndReserveLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfRestructuringAndRelatedCostsTable" xlink:label="loc_us-gaapScheduleOfRestructuringAndRelatedCostsTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapScheduleOfRestructuringAndRelatedCostsTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfRestructuringAndRelatedCostsTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_WhislTelecomLLCMember" xlink:label="loc_IQSTWhislTelecomLLCMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTWhislTelecomLLCMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SmartbizTelecomLLCMember" xlink:label="loc_IQSTSmartbizTelecomLLCMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTSmartbizTelecomLLCMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapAccruedLiabilitiesCurrent_60" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:label="loc_us-gaapBusinessAcquisitionCostOfAcquiredEntityTransactionCosts_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapBusinessAcquisitionCostOfAcquiredEntityTransactionCosts_60" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestPayableCurrent" xlink:label="loc_us-gaapInterestPayableCurrent_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapInterestPayableCurrent_60" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedSalariesCurrent" xlink:label="loc_us-gaapAccruedSalariesCurrent_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapAccruedSalariesCurrent_60" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="loc_us-gaapEmployeeRelatedLiabilitiesCurrent_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapEmployeeRelatedLiabilitiesCurrent_60" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedEmployeeBenefitsCurrent" xlink:label="loc_us-gaapAccruedEmployeeBenefitsCurrent_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapAccruedEmployeeBenefitsCurrent_60" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapOtherAccruedLiabilitiesCurrent_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapOtherAccruedLiabilitiesCurrent_60" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaapOtherLiabilitiesCurrent_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapOtherLiabilitiesCurrent_60" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_60" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_60" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_60" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_60" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions_60" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_60" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtShares_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtShares_60" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue1" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1_60" xlink:type="arc" order="15" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative" xlink:title="00000064 - Disclosure - NOTE 7 &#8211; OTHER CURRENT LIABILITIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapPreferredStockMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_TotalIssuedInPeriodMember" xlink:label="loc_IQSTTotalIssuedInPeriodMember_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTTotalIssuedInPeriodMember_110" xlink:type="arc" order="111" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ApolloManagementGroupIncMember" xlink:label="loc_IQSTApolloManagementGroupIncMember_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTApolloManagementGroupIncMember_130" xlink:type="arc" order="131" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesAPreferredStockMember_20" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesBPreferredStockMember_50" xlink:type="arc" order="52" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesCPreferredStockMember" xlink:label="loc_us-gaapSeriesCPreferredStockMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesCPreferredStockMember_80" xlink:type="arc" order="82" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember_90" xlink:type="arc" order="91" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized_170" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare_170" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockVotingRights" xlink:label="loc_us-gaapPreferredStockVotingRights_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockVotingRights_170" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesIssued_170" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding_170" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_170" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaapCommonStockSharesIssued_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesIssued_170" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding_170" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesSubscribedButUnissued" xlink:label="loc_us-gaapCommonStockSharesSubscribedButUnissued_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesSubscribedButUnissued_170" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OptionIndexedToIssuersEquityStrikePrice1" xlink:label="loc_us-gaapOptionIndexedToIssuersEquityStrikePrice1_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOptionIndexedToIssuersEquityStrikePrice1_170" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions" xlink:label="loc_IQSTProceedsFromIssuanceOfCommonStockPurchaseOptions_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTProceedsFromIssuanceOfCommonStockPurchaseOptions_170" xlink:type="arc" order="10" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative" xlink:title="00000065 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="loc_us-gaapRelatedPartyTransactionLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:label="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain" xlink:label="loc_us-gaapRelatedPartyDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" xlink:to="loc_us-gaapRelatedPartyDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain" xlink:label="loc_us-gaapRelatedPartyDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" xlink:to="loc_us-gaapRelatedPartyDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RlatedPartyMember" xlink:label="loc_IQSTRlatedPartyMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTRlatedPartyMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CEOMember" xlink:label="loc_IQSTCEOMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTCEOMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsForAdvanceToAffiliate" xlink:label="loc_us-gaapPaymentsForAdvanceToAffiliate_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapPaymentsForAdvanceToAffiliate_80" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRelatedPartyDebt_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapProceedsFromRelatedPartyDebt_80" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseDueFromOtherRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseDueFromOtherRelatedParties_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseDueFromOtherRelatedParties_80" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" xlink:label="loc_us-gaapAccountsReceivableNoncurrentAccruedInterestWriteoff_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapAccountsReceivableNoncurrentAccruedInterestWriteoff_80" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedParties" xlink:label="loc_us-gaapDueFromRelatedParties_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapDueFromRelatedParties_80" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RepaymentsOfRelatedPartyDebt2" xlink:label="loc_IQSTRepaymentsOfRelatedPartyDebt2_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTRepaymentsOfRelatedPartyDebt2_80" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapRepaymentsOfRelatedPartyDebt_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapRepaymentsOfRelatedPartyDebt_80" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent_80" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ManagementFeeExpense" xlink:label="loc_us-gaapManagementFeeExpense_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapManagementFeeExpense_80" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInEmployeeRelatedLiabilities_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInEmployeeRelatedLiabilities_80" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToEmployees" xlink:label="loc_us-gaapPaymentsToEmployees_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapPaymentsToEmployees_80" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid_80" xlink:type="arc" order="11" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000066 - Disclosure - NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails" xlink:title="00000067 - Disclosure - NOTE 11 - SEGMENTS - Schedule of Operating Activities by Geographic Segment (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="loc_us-gaapSegmentReportingInformationLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaapStatementBusinessSegmentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapStatementBusinessSegmentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaapSegmentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementBusinessSegmentsAxis" xlink:to="loc_us-gaapSegmentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaapSegmentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementBusinessSegmentsAxis" xlink:to="loc_us-gaapSegmentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_USAMember" xlink:label="loc_IQSTUSAMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTUSAMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SwitzerlandMember" xlink:label="loc_IQSTSwitzerlandMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTSwitzerlandMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_EliminationMember" xlink:label="loc_IQSTEliminationMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTEliminationMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapRevenues_250" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapCostOfRevenue_250" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapGrossProfit_250" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingExpensesAbstract_250" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense_250" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingIncomeLoss_250" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapNonoperatingIncomeExpense_250" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapProfitLoss_250" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapAssetsAbstract_250" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_250" xlink:to="loc_us-gaapAssetsCurrent_250" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsNoncurrent" xlink:label="loc_us-gaapAssetsNoncurrent_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_250" xlink:to="loc_us-gaapAssetsNoncurrent_250" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAbstract" xlink:label="loc_us-gaapLiabilitiesAbstract_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapLiabilitiesAbstract_250" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAbstract_250" xlink:to="loc_us-gaapLiabilitiesCurrent_250" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="loc_us-gaapLiabilitiesNoncurrent_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAbstract_250" xlink:to="loc_us-gaapLiabilitiesNoncurrent_250" xlink:type="arc" order="13" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12SubsequentEventsDetailsNarrative" xlink:title="00000068 - Disclosure - NOTE 12 &#8211; SUBSEQUENT EVENTS (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" xlink:title="00000069 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:title="00000070 - Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" xlink:title="00000071 - Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-AcquisitionDetailsNarrative" xlink:title="00000072 - Disclosure - NOTE 4 - ACQUISITION (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:title="00000073 - Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:title="00000074 - Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="loc_us-gaapPropertyPlantAndEquipmentLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TechnologyEquipmentMember" xlink:label="loc_us-gaapTechnologyEquipmentMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapTechnologyEquipmentMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SoftwareDevelopmentMember" xlink:label="loc_us-gaapSoftwareDevelopmentMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapSoftwareDevelopmentMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherMachineryAndEquipmentMember" xlink:label="loc_us-gaapOtherMachineryAndEquipmentMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapOtherMachineryAndEquipmentMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross_90" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_90" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet_90" xlink:type="arc" order="2" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative" xlink:title="00000075 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails" xlink:title="00000076 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BridgeLoanMember" xlink:label="loc_us-gaapBridgeLoanMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_us-gaapBridgeLoanMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount_60" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentPaymentTerms" xlink:label="loc_us-gaapDebtInstrumentPaymentTerms_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentPaymentTerms_60" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_60" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebt" xlink:label="loc_us-gaapLongTermDebt_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebt_60" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtCurrent" xlink:label="loc_us-gaapLongTermDebtCurrent_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtCurrent_60" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="loc_us-gaapLongTermDebtNoncurrent_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtNoncurrent_60" xlink:type="arc" order="6" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:title="00000077 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7LoansPayableDetailsNarrative" xlink:title="00000078 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayableMember" xlink:label="loc_us-gaapLoansPayableMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_us-gaapLoansPayableMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpense_40" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="loc_us-gaapAmortizationOfDebtDiscountPremium_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapAmortizationOfDebtDiscountPremium_40" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RelatedPartyDebtToEquitySwapValue" xlink:label="loc_IQSTRelatedPartyDebtToEquitySwapValue_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTRelatedPartyDebtToEquitySwapValue_40" xlink:type="arc" order="2" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" xlink:title="00000079 - Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" xlink:title="00000080 - Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" xlink:title="00000081 - Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" xlink:title="00000082 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfConvertibleDebt" xlink:label="loc_us-gaapRepaymentsOfConvertibleDebt_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapRepaymentsOfConvertibleDebt_60" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="loc_us-gaapDebtConversionConvertedInstrumentAmount1_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtConversionConvertedInstrumentAmount1_60" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForConversionOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForConversionOfDebtShares_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForConversionOfDebtShares_60" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesValue_60" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_DebtConversionConvertedInstrumentAmount2" xlink:label="loc_IQSTDebtConversionConvertedInstrumentAmount2_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTDebtConversionConvertedInstrumentAmount2_60" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseLongTermDebt" xlink:label="loc_us-gaapInterestExpenseLongTermDebt_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapInterestExpenseLongTermDebt_60" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_60" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesIssued1" xlink:label="loc_us-gaapNotesIssued1_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNotesIssued1_60" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeGainLossOnDerivativeNet" xlink:label="loc_us-gaapDerivativeGainLossOnDerivativeNet_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDerivativeGainLossOnDerivativeNet_60" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AmortizationOfFinancingCostsAndDiscounts" xlink:label="loc_us-gaapAmortizationOfFinancingCostsAndDiscounts_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAmortizationOfFinancingCostsAndDiscounts_60" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeLossOnDerivative" xlink:label="loc_us-gaapDerivativeLossOnDerivative_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDerivativeLossOnDerivative_60" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquityContractTerms" xlink:label="loc_us-gaapTemporaryEquityContractTerms_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapTemporaryEquityContractTerms_60" xlink:type="arc" order="11" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:title="00000083 - Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_srtRangeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MinimumMember" xlink:label="loc_srtMinimumMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMinimumMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AverageTermOfCreditRiskDerivatives1" xlink:label="loc_us-gaapAverageTermOfCreditRiskDerivatives1_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAverageTermOfCreditRiskDerivatives1_70" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" xlink:label="loc_us-gaapAvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_70" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Dividends" xlink:label="loc_us-gaapDividends_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDividends_70" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_70" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_70" xlink:type="arc" order="4" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:title="00000084 - Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" xlink:title="00000085 - Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative" xlink:title="00000086 - Disclosure - NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapPreferredStockMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_110" xlink:type="arc" order="111" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesAPreferredStockMember_20" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesBPreferredStockMember_50" xlink:type="arc" order="52" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SeriesCPreferredStock2021Member" xlink:label="loc_IQSTSeriesCPreferredStock2021Member_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTSeriesCPreferredStock2021Member_90" xlink:type="arc" order="92" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember_100" xlink:type="arc" order="101" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized_160" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare_160" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockVotingRights" xlink:label="loc_us-gaapPreferredStockVotingRights_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockVotingRights_160" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesAuthorized_160" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare_160" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding_160" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:label="loc_us-gaapIncrementalCommonSharesAttributableToConversionOfPreferredStock_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapIncrementalCommonSharesAttributableToConversionOfPreferredStock_160" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredStockIssuedForConversionOfCommonStockShares" xlink:label="loc_IQSTPreferredStockIssuedForConversionOfCommonStockShares_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTPreferredStockIssuedForConversionOfCommonStockShares_160" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesIssued_160" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_160" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription" xlink:label="loc_IQSTStockIssuedDuringPeriodValueNewIssuesWithSubscription_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTStockIssuedDuringPeriodValueNewIssuesWithSubscription_160" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SubscriptionReceivable" xlink:label="loc_IQSTSubscriptionReceivable_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTSubscriptionReceivable_160" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesSubscriptions" xlink:label="loc_us-gaapCommonStockSharesSubscriptions_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesSubscriptions_160" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtShares_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtShares_160" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ExtinguishmentOfDebtAmount" xlink:label="loc_us-gaapExtinguishmentOfDebtAmount_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapExtinguishmentOfDebtAmount_160" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices_160" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices_160" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_160" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_160" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForForbearanceOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares_160" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue_160" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForConversionOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForConversionOfDebtShares_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockIssuedForConversionOfDebtShares_160" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="loc_us-gaapDebtConversionConvertedInstrumentAmount1_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapDebtConversionConvertedInstrumentAmount1_160" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CancellationOfCommonStockShares" xlink:label="loc_IQSTCancellationOfCommonStockShares_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCancellationOfCommonStockShares_160" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockRetainedByFINRA" xlink:label="loc_IQSTCommonStockRetainedByFINRA_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockRetainedByFINRA_160" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_160" xlink:type="arc" order="25" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised_160" xlink:type="arc" order="26" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding_160" xlink:type="arc" order="27" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" xlink:title="00000087 - Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative" xlink:title="00000088 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative" xlink:title="00000089 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="loc_us-gaapRelatedPartyTransactionLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:label="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis" xlink:label="loc_us-gaapRelatedPartyTransactionAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapRelatedPartyTransactionAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain" xlink:label="loc_us-gaapRelatedPartyTransactionDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapRelatedPartyTransactionAxis" xlink:to="loc_us-gaapRelatedPartyTransactionDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain" xlink:label="loc_us-gaapRelatedPartyTransactionDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapRelatedPartyTransactionAxis" xlink:to="loc_us-gaapRelatedPartyTransactionDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CEOMember" xlink:label="loc_IQSTCEOMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_IQSTCEOMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain" xlink:label="loc_us-gaapRelatedPartyDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" xlink:to="loc_us-gaapRelatedPartyDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain" xlink:label="loc_us-gaapRelatedPartyDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" xlink:to="loc_us-gaapRelatedPartyDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CEOMember" xlink:label="loc_IQSTCEOMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTCEOMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ChiefCommercialOfficerMember" xlink:label="loc_IQSTChiefCommercialOfficerMember_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTChiefCommercialOfficerMember_70" xlink:type="arc" order="71" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseInNotesReceivableRelatedParties_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInNotesReceivableRelatedParties_130" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders" xlink:label="loc_us-gaapIncreaseDecreaseInDueToOfficersAndStockholders_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInDueToOfficersAndStockholders_130" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs" xlink:label="loc_us-gaapAllowanceForLoanAndLeaseLossesWriteOffs_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapAllowanceForLoanAndLeaseLossesWriteOffs_130" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedParties" xlink:label="loc_us-gaapDueFromRelatedParties_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapDueFromRelatedParties_130" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:label="loc_us-gaapMinorityInterestOwnershipPercentageByNoncontrollingOwners_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapMinorityInterestOwnershipPercentageByNoncontrollingOwners_130" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent_130" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RelatedPartyDebtToEquitySwapValue" xlink:label="loc_IQSTRelatedPartyDebtToEquitySwapValue_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTRelatedPartyDebtToEquitySwapValue_130" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares" xlink:label="loc_us-gaapEmployeeStockOwnershipPlanESOPNumberOfAllocatedShares_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapEmployeeStockOwnershipPlanESOPNumberOfAllocatedShares_130" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OfficersCompensation" xlink:label="loc_us-gaapOfficersCompensation_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapOfficersCompensation_130" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalariesAndWages" xlink:label="loc_us-gaapSalariesAndWages_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapSalariesAndWages_130" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_BonusPercentNetIncome" xlink:label="loc_IQSTBonusPercentNetIncome_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTBonusPercentNetIncome_130" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_EmploymentAgreementTerm" xlink:label="loc_IQSTEmploymentAgreementTerm_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTEmploymentAgreementTerm_130" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredCompensationArrangementsOverallDescription" xlink:label="loc_us-gaapDeferredCompensationArrangementsOverallDescription_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapDeferredCompensationArrangementsOverallDescription_130" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentForManagementFee" xlink:label="loc_us-gaapPaymentForManagementFee_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapPaymentForManagementFee_130" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedBonusesCurrent" xlink:label="loc_us-gaapAccruedBonusesCurrent_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapAccruedBonusesCurrent_130" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_130" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" xlink:label="loc_us-gaapFinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapFinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_130" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedSalariesCurrent" xlink:label="loc_us-gaapAccruedSalariesCurrent_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapAccruedSalariesCurrent_130" xlink:type="arc" order="17" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000090 - Disclosure - NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeOperatingLeaseTermOfContract" xlink:label="loc_us-gaapLesseeOperatingLeaseTermOfContract_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLesseeOperatingLeaseTermOfContract_60" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseExpense" xlink:label="loc_us-gaapOperatingLeaseExpense_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOperatingLeaseExpense_60" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoninterestExpenseDirectorsFees" xlink:label="loc_us-gaapNoninterestExpenseDirectorsFees_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNoninterestExpenseDirectorsFees_60" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits" xlink:label="loc_us-gaapSupplementalUnemploymentBenefitsSeveranceBenefits_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSupplementalUnemploymentBenefitsSeveranceBenefits_60" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CancellationOfCommonStockShares" xlink:label="loc_IQSTCancellationOfCommonStockShares_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCancellationOfCommonStockShares_60" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockRetainedByFINRA" xlink:label="loc_IQSTCommonStockRetainedByFINRA_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockRetainedByFINRA_60" xlink:type="arc" order="5" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative" xlink:title="00000091 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS. (Details Narrative)" />
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>10
<FILENAME>iqst-20220930_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.16a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel" />
    <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="us-gaap_StatementClassOfStockAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_StatementClassOfStockAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementClassOfStockAxis_lbl" xml:lang="en-US">Class of Stock [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassAMember" xlink:label="us-gaap_PreferredClassAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredClassAMember" xlink:to="us-gaap_PreferredClassAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredClassAMember_lbl" xml:lang="en-US">Preferred Class A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassBMember" xlink:label="us-gaap_PreferredClassBMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredClassBMember" xlink:to="us-gaap_PreferredClassBMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredClassBMember_lbl" xml:lang="en-US">Preferred Class B [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredClassCMember" xlink:label="IQST_PreferredClassCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PreferredClassCMember" xlink:to="IQST_PreferredClassCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PreferredClassCMember_lbl" xml:lang="en-US">Preferred Class C [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="us-gaap_StatementEquityComponentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_StatementEquityComponentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementEquityComponentsAxis_lbl" xml:lang="en-US">Equity Components [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockMember" xlink:label="us-gaap_PreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockMember" xlink:to="us-gaap_PreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockMember_lbl" xml:lang="en-US">Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="us-gaap_SeriesAPreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SeriesAPreferredStockMember" xlink:to="us-gaap_SeriesAPreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SeriesAPreferredStockMember_lbl" xml:lang="en-US">Series A Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="us-gaap_SeriesBPreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SeriesBPreferredStockMember" xlink:to="us-gaap_SeriesBPreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SeriesBPreferredStockMember_lbl" xml:lang="en-US">Series B Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember" xlink:label="us-gaap_CommonStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockMember_lbl" xml:lang="en-US">Common Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="us-gaap_AdditionalPaidInCapitalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl" xml:lang="en-US">Additional Paid-in Capital [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsMember" xlink:label="us-gaap_RetainedEarningsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsMember_lbl" xml:lang="en-US">Retained Earnings [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeMember" xlink:label="us-gaap_ComprehensiveIncomeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeMember" xlink:to="us-gaap_ComprehensiveIncomeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeMember_lbl" xml:lang="en-US">Comprehensive Income [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoncontrollingInterestMember" xlink:label="us-gaap_NoncontrollingInterestMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncontrollingInterestMember" xlink:to="us-gaap_NoncontrollingInterestMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncontrollingInterestMember_lbl" xml:lang="en-US">Noncontrolling Interest [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:label="us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:to="us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember_lbl" xml:lang="en-US">AOCI Including Portion Attributable to Noncontrolling Interest [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="us-gaap_BusinessAcquisitionAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="us-gaap_BusinessAcquisitionAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionAxis_lbl" xml:lang="en-US">Business Acquisition [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_WhislTelecomLLCMember" xlink:label="IQST_WhislTelecomLLCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_WhislTelecomLLCMember" xlink:to="IQST_WhislTelecomLLCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_WhislTelecomLLCMember_lbl" xml:lang="en-US">Whisl Telecom L L C [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SmartbizTelecomLLCMember" xlink:label="IQST_SmartbizTelecomLLCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SmartbizTelecomLLCMember" xlink:to="IQST_SmartbizTelecomLLCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SmartbizTelecomLLCMember_lbl" xml:lang="en-US">Smartbiz Telecom L L C [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MajorCustomersAxis" xlink:label="srt_MajorCustomersAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MajorCustomersAxis" xlink:to="srt_MajorCustomersAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MajorCustomersAxis_lbl" xml:lang="en-US">Customer [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_TenCustomersMember" xlink:label="IQST_TenCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_TenCustomersMember" xlink:to="IQST_TenCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_TenCustomersMember_lbl" xml:lang="en-US">Ten Customers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SixCustomersMember" xlink:label="IQST_SixCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SixCustomersMember" xlink:to="IQST_SixCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SixCustomersMember_lbl" xml:lang="en-US">Six Customers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xml:lang="en-US">Finite-Lived Intangible Assets by Major Class [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComputerEquipmentMember" xlink:label="us-gaap_ComputerEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComputerEquipmentMember" xlink:to="us-gaap_ComputerEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComputerEquipmentMember_lbl" xml:lang="en-US">Computer Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComputerSoftwareIntangibleAssetMember" xlink:label="us-gaap_ComputerSoftwareIntangibleAssetMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComputerSoftwareIntangibleAssetMember" xlink:to="us-gaap_ComputerSoftwareIntangibleAssetMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComputerSoftwareIntangibleAssetMember_lbl" xml:lang="en-US">Computer Software, Intangible Asset [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ProFormaAcquisitionsMember" xlink:label="IQST_ProFormaAcquisitionsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ProFormaAcquisitionsMember" xlink:to="IQST_ProFormaAcquisitionsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ProFormaAcquisitionsMember_lbl" xml:lang="en-US">Pro Forma Acquisitions [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TechnologyEquipmentMember" xlink:label="us-gaap_TechnologyEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TechnologyEquipmentMember" xlink:to="us-gaap_TechnologyEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TechnologyEquipmentMember_lbl" xml:lang="en-US">Technology Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SoftwareDevelopmentMember" xlink:label="us-gaap_SoftwareDevelopmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SoftwareDevelopmentMember" xlink:to="us-gaap_SoftwareDevelopmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SoftwareDevelopmentMember_lbl" xml:lang="en-US">Software Development [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherMachineryAndEquipmentMember" xlink:label="us-gaap_OtherMachineryAndEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherMachineryAndEquipmentMember" xlink:to="us-gaap_OtherMachineryAndEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherMachineryAndEquipmentMember_lbl" xml:lang="en-US">Other Machinery and Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis" xlink:label="us-gaap_DebtInstrumentAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentAxis_lbl" xml:lang="en-US">Debt Instrument [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BridgeLoanMember" xlink:label="us-gaap_BridgeLoanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BridgeLoanMember" xlink:to="us-gaap_BridgeLoanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BridgeLoanMember_lbl" xml:lang="en-US">Bridge Loan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_MartusMember" xlink:label="IQST_MartusMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_MartusMember" xlink:to="IQST_MartusMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_MartusMember_lbl" xml:lang="en-US">Martus</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SwisspeersAgMember" xlink:label="IQST_SwisspeersAgMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SwisspeersAgMember" xlink:to="IQST_SwisspeersAgMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SwisspeersAgMember_lbl" xml:lang="en-US">Swisspeers AG</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_DarleneCovi19Member" xlink:label="IQST_DarleneCovi19Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DarleneCovi19Member" xlink:to="IQST_DarleneCovi19Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DarleneCovi19Member_lbl" xml:lang="en-US">Darlene Covi19</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_LoansPayableOneMember" xlink:label="IQST_LoansPayableOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_LoansPayableOneMember" xlink:to="IQST_LoansPayableOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_LoansPayableOneMember_lbl" xml:lang="en-US">Loans Payable One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ThirdPartyLoansMember" xlink:label="IQST_ThirdPartyLoansMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ThirdPartyLoansMember" xlink:to="IQST_ThirdPartyLoansMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ThirdPartyLoansMember_lbl" xml:lang="en-US">Third Party Loans [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayableMember" xlink:label="us-gaap_LoansPayableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayableMember" xlink:to="us-gaap_LoansPayableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayableMember_lbl" xml:lang="en-US">Loans Payable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_N49OfShareholderOfSwisslink1Member" xlink:label="IQST_N49OfShareholderOfSwisslink1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_N49OfShareholderOfSwisslink1Member" xlink:to="IQST_N49OfShareholderOfSwisslink1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_N49OfShareholderOfSwisslink1Member_lbl" xml:lang="en-US">49% of Shareholder of SwissLink 1</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_N49OfShareholderOfSwisslink2Member" xlink:label="IQST_N49OfShareholderOfSwisslink2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_N49OfShareholderOfSwisslink2Member" xlink:to="IQST_N49OfShareholderOfSwisslink2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_N49OfShareholderOfSwisslink2Member_lbl" xml:lang="en-US">49% of Shareholder of SwissLink 2</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesCPreferredStockMember" xlink:label="us-gaap_SeriesCPreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SeriesCPreferredStockMember" xlink:to="us-gaap_SeriesCPreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SeriesCPreferredStockMember_lbl" xml:lang="en-US">Series C Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_TotalIssuedInPeriodMember" xlink:label="IQST_TotalIssuedInPeriodMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_TotalIssuedInPeriodMember" xlink:to="IQST_TotalIssuedInPeriodMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_TotalIssuedInPeriodMember_lbl" xml:lang="en-US">Total Issued In Period [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ApolloManagementGroupIncMember" xlink:label="IQST_ApolloManagementGroupIncMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ApolloManagementGroupIncMember" xlink:to="IQST_ApolloManagementGroupIncMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ApolloManagementGroupIncMember_lbl" xml:lang="en-US">Apollo Management Group Inc [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl" xml:lang="en-US">Related Party [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RlatedPartyMember" xlink:label="IQST_RlatedPartyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_RlatedPartyMember" xlink:to="IQST_RlatedPartyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_RlatedPartyMember_lbl" xml:lang="en-US">Rlated Party [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CEOMember" xlink:label="IQST_CEOMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CEOMember" xlink:to="IQST_CEOMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CEOMember_lbl" xml:lang="en-US">C E O [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="us-gaap_StatementBusinessSegmentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementBusinessSegmentsAxis" xlink:to="us-gaap_StatementBusinessSegmentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementBusinessSegmentsAxis_lbl" xml:lang="en-US">Segments [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_USAMember" xlink:label="IQST_USAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_USAMember" xlink:to="IQST_USAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_USAMember_lbl" xml:lang="en-US">U S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SwitzerlandMember" xlink:label="IQST_SwitzerlandMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SwitzerlandMember" xlink:to="IQST_SwitzerlandMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SwitzerlandMember_lbl" xml:lang="en-US">Switzerland [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_EliminationMember" xlink:label="IQST_EliminationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_EliminationMember" xlink:to="IQST_EliminationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_EliminationMember_lbl" xml:lang="en-US">Elimination [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis" xlink:label="srt_RangeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeAxis" xlink:to="srt_RangeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RangeAxis_lbl" xml:lang="en-US">Statistical Measurement [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MinimumMember" xlink:label="srt_MinimumMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MinimumMember_lbl" xml:lang="en-US">Minimum [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MaximumMember" xlink:label="srt_MaximumMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MaximumMember" xlink:to="srt_MaximumMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MaximumMember_lbl" xml:lang="en-US">Maximum [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SeriesCPreferredStock2021Member" xlink:label="IQST_SeriesCPreferredStock2021Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SeriesCPreferredStock2021Member" xlink:to="IQST_SeriesCPreferredStock2021Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SeriesCPreferredStock2021Member_lbl" xml:lang="en-US">Series C Preferred Stock 2021 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis" xlink:label="us-gaap_RelatedPartyTransactionAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionAxis_lbl" xml:lang="en-US">Related Party Transaction [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ChiefCommercialOfficerMember" xlink:label="IQST_ChiefCommercialOfficerMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ChiefCommercialOfficerMember" xlink:to="IQST_ChiefCommercialOfficerMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ChiefCommercialOfficerMember_lbl" xml:lang="en-US">Chief Commercial Officer [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CoverAbstract" xlink:label="dei_CoverAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CoverAbstract" xlink:to="dei_CoverAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CoverAbstract_lbl" xml:lang="en-US">Cover [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentRegistrationStatement" xlink:label="dei_DocumentRegistrationStatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentShellCompanyEventDate" xlink:label="dei_DocumentShellCompanyEventDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyEventDate" xlink:to="dei_DocumentShellCompanyEventDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyEventDate_lbl" xml:lang="en-US">Document Shell Company Event Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentPeriodStartDate" xlink:label="dei_DocumentPeriodStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodStartDate" xlink:to="dei_DocumentPeriodStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentAccountingStandard" xlink:label="dei_DocumentAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_OtherReportingStandardItemNumber" xlink:label="dei_OtherReportingStandardItemNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityBankruptcyProceedingsReportingCurrent" xlink:to="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xml:lang="en-US">Entity Bankruptcy Proceedings, Reporting Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsAbstract" xlink:label="us-gaap_AssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="us-gaap_AssetsCurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">Current Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Cash" xlink:label="us-gaap_Cash" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Cash" xlink:to="us-gaap_Cash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Cash_lbl" xml:lang="en-US">Cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Accounts receivable, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryGross" xlink:label="us-gaap_InventoryGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryGross" xlink:to="us-gaap_InventoryGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryGross_lbl" xml:lang="en-US">Inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedParties" xlink:label="us-gaap_DueFromRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueFromRelatedParties" xlink:to="us-gaap_DueFromRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DueFromRelatedParties_lbl" xml:lang="en-US">Due from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="us-gaap_PrepaidExpenseCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseCurrent" xlink:to="us-gaap_PrepaidExpenseCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseCurrent_lbl" xml:lang="en-US">Prepaid and other current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total Current Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property and equipment, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xml:lang="en-US">Intangible asset</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Goodwill" xlink:label="us-gaap_Goodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Goodwill" xlink:to="us-gaap_Goodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Goodwill_lbl" xml:lang="en-US">Goodwill</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsDeferredIncome" xlink:label="us-gaap_DeferredTaxAssetsDeferredIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsDeferredIncome" xlink:to="us-gaap_DeferredTaxAssetsDeferredIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsDeferredIncome_lbl" xml:lang="en-US">Deferred tax assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">TOTAL ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="us-gaap_LiabilitiesCurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="us-gaap_DueToRelatedPartiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToRelatedPartiesCurrent" xlink:to="us-gaap_DueToRelatedPartiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DueToRelatedPartiesCurrent_lbl" xml:lang="en-US">Due to related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLoansPayableCurrent" xlink:label="us-gaap_OtherLoansPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLoansPayableCurrent" xlink:to="us-gaap_OtherLoansPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLoansPayableCurrent_lbl" xml:lang="en-US">Loans payable - net of discount of $0 and $7,406</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesPayableRelatedPartiesClassifiedCurrent" xlink:label="us-gaap_NotesPayableRelatedPartiesClassifiedCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayableRelatedPartiesClassifiedCurrent" xlink:to="us-gaap_NotesPayableRelatedPartiesClassifiedCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesPayableRelatedPartiesClassifiedCurrent_lbl" xml:lang="en-US">Loans payable - related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="us-gaap_OtherLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesCurrent" xlink:to="us-gaap_OtherLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesCurrent_lbl" xml:lang="en-US">Other current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayableToBank" xlink:label="us-gaap_LoansPayableToBank" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayableToBank" xlink:to="us-gaap_LoansPayableToBank_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayableToBank_lbl" xml:lang="en-US">Loans payable, non-current</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_EmployeeBenefitsNonCurrent" xlink:label="IQST_EmployeeBenefitsNonCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_EmployeeBenefitsNonCurrent" xlink:to="IQST_EmployeeBenefitsNonCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_EmployeeBenefitsNonCurrent_lbl" xml:lang="en-US">Employee benefits, non-current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Liabilities" xlink:label="us-gaap_Liabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">TOTAL LIABILITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="us-gaap_StockholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US">Stockholders' Equity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockValue" xlink:label="us-gaap_PreferredStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockValue" xlink:to="us-gaap_PreferredStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockValue_lbl" xml:lang="en-US">Preferred stock: 1,200,000 authorized; $0.001 par value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common stock: 300,000,000 authorized; $0.001 par value 151,830,378 and 147,477,358 shares issued and outstanding, respectively</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="us-gaap_AdditionalPaidInCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapital_lbl" xml:lang="en-US">Additional paid in capital</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Accumulated deficit</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated other comprehensive loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Equity attributed to stockholders of iQSTEL Inc.</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterest" xlink:label="us-gaap_MinorityInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterest" xlink:to="us-gaap_MinorityInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterest_lbl" xml:lang="en-US">Deficit attributable to noncontrolling interests</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Total Stockholders' Equity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentUnamortizedDiscountCurrent" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedDiscountCurrent" xlink:to="us-gaap_DebtInstrumentUnamortizedDiscountCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountCurrent_lbl" xml:lang="en-US">Debt Instrument, Unamortized Discount, Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="us-gaap_PreferredStockSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl" xml:lang="en-US">Preferred Stock, Shares Authorized</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Preferred Stock, Par or Stated Value Per Share</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="us-gaap_PreferredStockSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesIssued_lbl" xml:lang="en-US">Preferred Stock, Shares Issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="us-gaap_PreferredStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesOutstanding" xlink:to="us-gaap_PreferredStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesOutstanding_lbl" xml:lang="en-US">Preferred Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="us-gaap_CommonStockSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common Stock, Shares Authorized</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common Stock, Par or Stated Value Per Share</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesIssued" xlink:label="us-gaap_CommonStockSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common Stock, Shares, Issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="us-gaap_CommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common Stock, Shares, Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeStatementAbstract" xlink:label="us-gaap_IncomeStatementAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Revenues" xlink:label="us-gaap_Revenues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfRevenue" xlink:label="us-gaap_CostOfRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfRevenue_lbl" xml:lang="en-US">Cost of revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="us-gaap_OperatingExpensesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpensesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpensesAbstract_lbl" xml:lang="en-US">Operating expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="us-gaap_GeneralAndAdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GeneralAndAdministrativeExpense" xlink:to="us-gaap_GeneralAndAdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GeneralAndAdministrativeExpense_lbl" xml:lang="en-US">General and administration</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpenses" xlink:label="us-gaap_OperatingExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingExpenses_lbl" xml:lang="en-US">Total operating expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Operating income (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NonoperatingIncomeExpenseAbstract" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_NonoperatingIncomeExpenseAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract_lbl" xml:lang="en-US">Other income (expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNonoperatingIncome" xlink:label="us-gaap_OtherNonoperatingIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncome" xlink:to="us-gaap_OtherNonoperatingIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNonoperatingIncome_lbl" xml:lang="en-US">Other income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_lbl" xml:lang="en-US">Other expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_InterestExpense2" xlink:label="IQST_InterestExpense2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_InterestExpense2" xlink:to="IQST_InterestExpense2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="IQST_InterestExpense2_lbl" xml:lang="en-US">Interest expense</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:label="IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:to="IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1_lbl" xml:lang="en-US">Change in fair value of derivative liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt_lbl" xml:lang="en-US">Loss on settlement of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="us-gaap_NonoperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NonoperatingIncomeExpense_lbl" xml:lang="en-US">Total other income (expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xml:lang="en-US">Net income (loss) before provision for income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="us-gaap_IncomeTaxExpenseBenefit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss" xlink:label="us-gaap_ProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfitLoss_lbl" xml:lang="en-US">Net income (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Less: Net income attributable to noncontrolling interests</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">Net loss attributed to stockholders of iQSTEL Inc.</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xlink:to="us-gaap_ComprehensiveIncomeNetOfTaxAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxAbstract_lbl" xml:lang="en-US">Comprehensive income (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Foreign currency adjustment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Total comprehensive income (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:to="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Less: Comprehensive income attributable to noncontrolling interests</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xml:lang="en-US">Net comprehensive loss attributed to stockholders of iQSTEL Inc.</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareBasic" xlink:label="us-gaap_EarningsPerShareBasic" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Basic income (loss) per common share</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="us-gaap_EarningsPerShareDiluted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Diluted income (loss) per common share</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Weighted average number of common shares outstanding - Basic and diluted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:to="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl" xml:lang="en-US">Weighted average number of common shares outstanding - Diluted</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquity_2_lbl" xml:lang="en-US">Balance - June 30, 2021</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharesIssued" xlink:label="us-gaap_SharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharesIssued_lbl" xml:lang="en-US">Shares, Issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl" xml:lang="en-US">Common stock issued for cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xml:lang="en-US">Stock Issued During Period, Shares, New Issues</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl" xml:lang="en-US">Common stock issued for compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation_lbl" xml:lang="en-US">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments" xlink:label="us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments" xlink:to="us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments_lbl" xml:lang="en-US">Foreign currency translation adjustments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetIncomeLoss_2_lbl" xml:lang="en-US">Net income (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_StockIssuedDuringPeriodValueAcquisitionsToBeIssued" xlink:label="IQST_StockIssuedDuringPeriodValueAcquisitionsToBeIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_StockIssuedDuringPeriodValueAcquisitionsToBeIssued" xlink:to="IQST_StockIssuedDuringPeriodValueAcquisitionsToBeIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_StockIssuedDuringPeriodValueAcquisitionsToBeIssued_lbl" xml:lang="en-US">Common stock issued and to be issued for acquisition of subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_StockIssuedDuringPeriodSharesAcquisitionsToBeIssued" xlink:label="IQST_StockIssuedDuringPeriodSharesAcquisitionsToBeIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_StockIssuedDuringPeriodSharesAcquisitionsToBeIssued" xlink:to="IQST_StockIssuedDuringPeriodSharesAcquisitionsToBeIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_StockIssuedDuringPeriodSharesAcquisitionsToBeIssued_lbl" xml:lang="en-US">[custom:StockIssuedDuringPeriodSharesAcquisitionsToBeIssued]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="us-gaap_StockIssuedDuringPeriodValueAcquisitions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:to="us-gaap_StockIssuedDuringPeriodValueAcquisitions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueAcquisitions_lbl" xml:lang="en-US">Common stock issued for asset acquisition</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="us-gaap_StockIssuedDuringPeriodSharesAcquisitions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:to="us-gaap_StockIssuedDuringPeriodSharesAcquisitions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesAcquisitions_lbl" xml:lang="en-US">Stock Issued During Period, Shares, Acquisitions</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockPayableValue" xlink:label="IQST_CommonStockPayableValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockPayableValue" xlink:to="IQST_CommonStockPayableValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockPayableValue_lbl" xml:lang="en-US">Common stock payable</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockPayableShares" xlink:label="IQST_CommonStockPayableShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockPayableShares" xlink:to="IQST_CommonStockPayableShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockPayableShares_lbl" xml:lang="en-US">[custom:CommonStockPayableShares]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross" xlink:label="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross" xlink:to="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross_lbl" xml:lang="en-US">Warrant granted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross" xlink:label="us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross" xlink:to="us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross_lbl" xml:lang="en-US">Stock Issued During Period, Shares, Restricted Stock Award, Gross</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue1" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtValue1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForSettlementOfDebtValue1" xlink:to="IQST_CommonStockIssuedForSettlementOfDebtValue1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtValue1_lbl" xml:lang="en-US">Common stock issued for settlement of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:to="IQST_CommonStockIssuedForSettlementOfDebtShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtShares_lbl" xml:lang="en-US">[custom:CommonStockIssuedForSettlementOfDebtShares]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_lbl" xml:lang="en-US">Preferred stock issued for conversion of common stock</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl" xml:lang="en-US">Stock Issued During Period, Shares, Conversion of Convertible Securities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices_lbl" xml:lang="en-US">Stock Issued During Period, Shares, Issued for Services</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:label="IQST_CommonStockIssuedForForbearanceOfDebtValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:to="IQST_CommonStockIssuedForForbearanceOfDebtValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockIssuedForForbearanceOfDebtValue_lbl" xml:lang="en-US">Common stock issued for forbearance of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForForbearanceOfDebtShares" xlink:label="IQST_CommonStockIssuedForForbearanceOfDebtShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForForbearanceOfDebtShares" xlink:to="IQST_CommonStockIssuedForForbearanceOfDebtShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockIssuedForForbearanceOfDebtShares_lbl" xml:lang="en-US">[custom:CommonStockIssuedForForbearanceOfDebtShares]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForConversionOfDebtValue" xlink:label="IQST_CommonStockIssuedForConversionOfDebtValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForConversionOfDebtValue" xlink:to="IQST_CommonStockIssuedForConversionOfDebtValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockIssuedForConversionOfDebtValue_lbl" xml:lang="en-US">Common stock issued for conversion of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForVOnversionOfDebtShares" xlink:label="IQST_CommonStockIssuedForVOnversionOfDebtShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForVOnversionOfDebtShares" xlink:to="IQST_CommonStockIssuedForVOnversionOfDebtShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockIssuedForVOnversionOfDebtShares_lbl" xml:lang="en-US">[custom:CommonStockIssuedForVOnversionOfDebtShares]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CancellationOfCommonStockValue" xlink:label="IQST_CancellationOfCommonStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CancellationOfCommonStockValue" xlink:to="IQST_CancellationOfCommonStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CancellationOfCommonStockValue_lbl" xml:lang="en-US">Cancellation of common stock</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CancellationOfCommonStockShares" xlink:label="IQST_CancellationOfCommonStockShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CancellationOfCommonStockShares" xlink:to="IQST_CancellationOfCommonStockShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CancellationOfCommonStockShares_lbl" xml:lang="en-US">[custom:CancellationOfCommonStockShares]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="IQST_ResolutionOfDerivativeLiabilitiesValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:to="IQST_ResolutionOfDerivativeLiabilitiesValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ResolutionOfDerivativeLiabilitiesValue_lbl" xml:lang="en-US">Resolution of derivative liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentDecreaseForgiveness" xlink:label="us-gaap_DebtInstrumentDecreaseForgiveness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentDecreaseForgiveness" xlink:to="us-gaap_DebtInstrumentDecreaseForgiveness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentDecreaseForgiveness_lbl" xml:lang="en-US">Debt forgiveness</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquity_3_lbl" xml:lang="en-US">Balance - September 30, 2021</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharesIssued_2_lbl" xml:lang="en-US">Shares, Issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="us-gaap_StatementOfCashFlowsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of Cash Flows [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">&#160;CASH FLOWS FROM OPERATING ACTIVITIES:</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProfitLoss_2_lbl" xml:lang="en-US">Net loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to reconcile net loss to net cash used in operating activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US">Stock-based compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:to="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_lbl" xml:lang="en-US">Bad debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FinancingReceivableAccruedInterestWriteoff" xlink:label="us-gaap_FinancingReceivableAccruedInterestWriteoff" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancingReceivableAccruedInterestWriteoff" xlink:to="us-gaap_FinancingReceivableAccruedInterestWriteoff_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancingReceivableAccruedInterestWriteoff_lbl" xml:lang="en-US">Write-off of due from related party</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="us-gaap_DepreciationDepletionAndAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdjustmentForAmortization" xlink:label="us-gaap_AdjustmentForAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentForAmortization" xlink:to="us-gaap_AdjustmentForAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentForAmortization_lbl" xml:lang="en-US">Amortization of debt discount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDerivativeLiabilities" xlink:label="us-gaap_IncreaseDecreaseInDerivativeLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDerivativeLiabilities" xlink:to="us-gaap_IncreaseDecreaseInDerivativeLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInDerivativeLiabilities_lbl" xml:lang="en-US">Change in fair value of derivative liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt_2_lbl" xml:lang="en-US">Loss on settlement of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PrepaymentAndDefaultPenalty" xlink:label="IQST_PrepaymentAndDefaultPenalty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PrepaymentAndDefaultPenalty" xlink:to="IQST_PrepaymentAndDefaultPenalty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PrepaymentAndDefaultPenalty_lbl" xml:lang="en-US">Prepayment and default penalty</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xml:lang="en-US">Changes in operating assets and liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US">Accounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="us-gaap_IncreaseDecreaseInInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl" xml:lang="en-US">Inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xml:lang="en-US">Prepaid and other current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDueFromRelatedPartiesCurrent" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedPartiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueFromRelatedPartiesCurrent" xlink:to="us-gaap_IncreaseDecreaseInDueFromRelatedPartiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedPartiesCurrent_lbl" xml:lang="en-US">Due from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableTrade" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableTrade_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableTrade_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_lbl" xml:lang="en-US">Other current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash used in operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">&#160;CASH FLOWS FROM INVESTING ACTIVITIES:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAcquisitionRelatedCosts" xlink:label="us-gaap_BusinessCombinationAcquisitionRelatedCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationAcquisitionRelatedCosts" xlink:to="us-gaap_BusinessCombinationAcquisitionRelatedCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationAcquisitionRelatedCosts_lbl" xml:lang="en-US">Acquisition of subsidiaries, net of cash acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchase of property and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireProductiveAssets" xlink:label="us-gaap_PaymentsToAcquireProductiveAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireProductiveAssets" xlink:to="us-gaap_PaymentsToAcquireProductiveAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireProductiveAssets_lbl" xml:lang="en-US">Purchase of intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsForAdvanceToAffiliate" xlink:label="us-gaap_PaymentsForAdvanceToAffiliate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForAdvanceToAffiliate" xlink:to="us-gaap_PaymentsForAdvanceToAffiliate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsForAdvanceToAffiliate_lbl" xml:lang="en-US">Payment of loan receivable - related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="us-gaap_ProceedsFromRelatedPartyDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromRelatedPartyDebt" xlink:to="us-gaap_ProceedsFromRelatedPartyDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromRelatedPartyDebt_lbl" xml:lang="en-US">Collection of amounts due from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">&#160;CASH FLOWS FROM FINANCING ACTIVITIES:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromOtherDebt" xlink:label="us-gaap_ProceedsFromOtherDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromOtherDebt" xlink:to="us-gaap_ProceedsFromOtherDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromOtherDebt_lbl" xml:lang="en-US">Proceeds from loans payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfOtherDebt" xlink:label="us-gaap_RepaymentsOfOtherDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfOtherDebt" xlink:to="us-gaap_RepaymentsOfOtherDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfOtherDebt_lbl" xml:lang="en-US">Repayments of loans payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="us-gaap_RepaymentsOfRelatedPartyDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfRelatedPartyDebt" xlink:to="us-gaap_RepaymentsOfRelatedPartyDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfRelatedPartyDebt_lbl" xml:lang="en-US">Repayment of loans payable - related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" xml:lang="en-US">Proceeds from common stock issued</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions" xlink:label="IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions" xlink:to="IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions_lbl" xml:lang="en-US">Proceed from issuance of common stock purchase option</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfConvertibleDebt" xlink:label="us-gaap_RepaymentsOfConvertibleDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfConvertibleDebt" xlink:to="us-gaap_RepaymentsOfConvertibleDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfConvertibleDebt_lbl" xml:lang="en-US">Repayment of convertible notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash provided by financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xml:lang="en-US">&#160;Effect of exchange rate changes on cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl" xml:lang="en-US">&#160;Net change in cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xml:lang="en-US">&#160;Cash, beginning of period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_2_lbl" xml:lang="en-US">&#160;Cash, end of period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">&#160;Supplemental cash flow information</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestPaidNet" xlink:label="us-gaap_InterestPaidNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaidNet" xlink:to="us-gaap_InterestPaidNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPaidNet_lbl" xml:lang="en-US">Cash paid for interest</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxesPaidNet" xlink:label="us-gaap_IncomeTaxesPaidNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaidNet" xlink:to="us-gaap_IncomeTaxesPaidNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesPaidNet_lbl" xml:lang="en-US">Cash paid for taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:label="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_lbl" xml:lang="en-US">&#160;Non-cash transactions:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="us-gaap_DebtConversionConvertedInstrumentAmount1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:to="us-gaap_DebtConversionConvertedInstrumentAmount1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtConversionConvertedInstrumentAmount1_lbl" xml:lang="en-US">Common stock issued for conversion of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" xlink:label="us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" xlink:to="us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount_lbl" xml:lang="en-US">Resolution of derivative liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RelatedPartyDebtForgiveness" xlink:label="IQST_RelatedPartyDebtForgiveness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_RelatedPartyDebtForgiveness" xlink:to="IQST_RelatedPartyDebtForgiveness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_RelatedPartyDebtForgiveness_lbl" xml:lang="en-US">Related party debt forgiveness</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue2" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtValue2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForSettlementOfDebtValue2" xlink:to="IQST_CommonStockIssuedForSettlementOfDebtValue2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtValue2_lbl" xml:lang="en-US">Common stock issued for settlement of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredStockIssuedForConversionOfCommonStock" xlink:label="IQST_PreferredStockIssuedForConversionOfCommonStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PreferredStockIssuedForConversionOfCommonStock" xlink:to="IQST_PreferredStockIssuedForConversionOfCommonStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_PreferredStockIssuedForConversionOfCommonStock_lbl" xml:lang="en-US">Preferred stock issued for conversion of common stock</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsNet" xlink:label="us-gaap_DeferredTaxAssetsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNet" xlink:to="us-gaap_DeferredTaxAssetsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DeferredTaxAssetsNet_lbl" xml:lang="en-US">Deferred tax assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermBorrowings" xlink:label="us-gaap_ShortTermBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermBorrowings" xlink:to="us-gaap_ShortTermBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermBorrowings_lbl" xml:lang="en-US">Loans payable - net of discount of $7,406 and $19,221</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToOtherRelatedPartiesClassifiedCurrent" xlink:label="us-gaap_DueToOtherRelatedPartiesClassifiedCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToOtherRelatedPartiesClassifiedCurrent" xlink:to="us-gaap_DueToOtherRelatedPartiesClassifiedCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DueToOtherRelatedPartiesClassifiedCurrent_lbl" xml:lang="en-US">Loans payable - related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleSubordinatedDebtCurrent" xlink:label="us-gaap_ConvertibleSubordinatedDebtCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleSubordinatedDebtCurrent" xlink:to="us-gaap_ConvertibleSubordinatedDebtCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleSubordinatedDebtCurrent_lbl" xml:lang="en-US">Current portion of convertible notes - net of discount of $0 and $370,106</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeLiabilitiesCurrent" xlink:label="us-gaap_DerivativeLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeLiabilitiesCurrent" xlink:to="us-gaap_DerivativeLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeLiabilitiesCurrent_lbl" xml:lang="en-US">Derivative liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleDebtNoncurrent" xlink:label="us-gaap_ConvertibleDebtNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleDebtNoncurrent" xlink:to="us-gaap_ConvertibleDebtNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleDebtNoncurrent_lbl" xml:lang="en-US">Convertible notes - net of discount of $0 and $2,184</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:label="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:to="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent_lbl" xml:lang="en-US">Employee benefits, non-current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockholdersEquityAbstract_2_lbl" xml:lang="en-US">Stockholders' Equity (Deficit)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockValue_2_lbl" xml:lang="en-US">Common stock: 300,000,000 authorized; $0.001 par value 147,477,358 and 118,133,432 shares issued and outstanding, respectively</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_2_lbl" xml:lang="en-US">Total stockholders' Equity (Deficit)</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_LoansPayableUnamortizedDiscount1" xlink:label="IQST_LoansPayableUnamortizedDiscount1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_LoansPayableUnamortizedDiscount1" xlink:to="IQST_LoansPayableUnamortizedDiscount1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_LoansPayableUnamortizedDiscount1_lbl" xml:lang="en-US">[custom:LoansPayableUnamortizedDiscount1-0]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent" xlink:to="us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent_lbl" xml:lang="en-US">Debt Instrument, Unamortized Discount, Noncurrent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt_3_lbl" xml:lang="en-US">Gain (loss) on settlement of debt</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ProfitLoss_3_lbl" xml:lang="en-US">Net income (loss)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_2_lbl" xml:lang="en-US">Less: Net income (loss) attributable to noncontrolling interests</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLoss_3_lbl" xml:lang="en-US">Net income (loss) attributed to stockholders of iQSTEL Inc.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_2_lbl" xml:lang="en-US">Total comprehensive income (loss)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_2_lbl" xml:lang="en-US">Net comprehensive income (loss) attributed to stockholders of iQSTEL Inc.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareBasic_2_lbl" xml:lang="en-US">Basic and diluted loss per common share</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredStockIssuedForConversionOfCommonStockValue" xlink:label="IQST_PreferredStockIssuedForConversionOfCommonStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PreferredStockIssuedForConversionOfCommonStockValue" xlink:to="IQST_PreferredStockIssuedForConversionOfCommonStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_PreferredStockIssuedForConversionOfCommonStockValue_lbl" xml:lang="en-US">Preferred stock issued for conversion of common stock</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredStockIssuedForConversionOfCommonStockShares" xlink:label="IQST_PreferredStockIssuedForConversionOfCommonStockShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PreferredStockIssuedForConversionOfCommonStockShares" xlink:to="IQST_PreferredStockIssuedForConversionOfCommonStockShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PreferredStockIssuedForConversionOfCommonStockShares_lbl" xml:lang="en-US">[custom:PreferredStockIssuedForConversionOfCommonStockShares]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_2_lbl" xml:lang="en-US">Common stock issued for cash and subscription receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_lbl" xml:lang="en-US">Common stock issued for service</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForConversionOfDebtShares" xlink:label="IQST_CommonStockIssuedForConversionOfDebtShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForConversionOfDebtShares" xlink:to="IQST_CommonStockIssuedForConversionOfDebtShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockIssuedForConversionOfDebtShares_lbl" xml:lang="en-US">[custom:CommonStockIssuedForConversionOfDebtShares]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl" xml:lang="en-US">Common stock issued for exercised cashless warrant</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:to="us-gaap_StockIssuedDuringPeriodValueAcquisitions_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueAcquisitions_2_lbl" xml:lang="en-US">Common stock issued for acquisition of Itsbchain LLC</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_AcquisitionOfIOTLabs" xlink:label="IQST_AcquisitionOfIOTLabs" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_AcquisitionOfIOTLabs" xlink:to="IQST_AcquisitionOfIOTLabs_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_AcquisitionOfIOTLabs_lbl" xml:lang="en-US">Acquisition of IoT Lab</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_AcquisitionOfIOTLabsShares" xlink:label="IQST_AcquisitionOfIOTLabsShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_AcquisitionOfIOTLabsShares" xlink:to="IQST_AcquisitionOfIOTLabsShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_AcquisitionOfIOTLabsShares_lbl" xml:lang="en-US">[custom:AcquisitionOfIOTLabsShares]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RelatedPartyDebtToEquitySwapValue" xlink:label="IQST_RelatedPartyDebtToEquitySwapValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_RelatedPartyDebtToEquitySwapValue" xlink:to="IQST_RelatedPartyDebtToEquitySwapValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_RelatedPartyDebtToEquitySwapValue_lbl" xml:lang="en-US">Related party debt to equity swap</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RelatedPartyDebtToEquitySwapShares" xlink:label="IQST_RelatedPartyDebtToEquitySwapShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_RelatedPartyDebtToEquitySwapShares" xlink:to="IQST_RelatedPartyDebtToEquitySwapShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_RelatedPartyDebtToEquitySwapShares_lbl" xml:lang="en-US">[custom:RelatedPartyDebtToEquitySwapShares]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensation_2_lbl" xml:lang="en-US">Stock based compensation and cancellation</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_WriteOffOfDueFromRelatedParty" xlink:label="IQST_WriteOffOfDueFromRelatedParty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_WriteOffOfDueFromRelatedParty" xlink:to="IQST_WriteOffOfDueFromRelatedParty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_WriteOffOfDueFromRelatedParty_lbl" xml:lang="en-US">Write-off of due from related party</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:to="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_lbl" xml:lang="en-US">Acquisition of subsidiary, net of cash acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireIntangibleAssets" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets_lbl" xml:lang="en-US">Purchase of intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToFundLongtermLoansToRelatedParties" xlink:label="us-gaap_PaymentsToFundLongtermLoansToRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToFundLongtermLoansToRelatedParties" xlink:to="us-gaap_PaymentsToFundLongtermLoansToRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToFundLongtermLoansToRelatedParties_lbl" xml:lang="en-US">Payment of loan receivable - related party</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:label="us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:to="us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties_lbl" xml:lang="en-US">Collection of due from related parties</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromRelatedPartyDebt" xlink:to="us-gaap_ProceedsFromRelatedPartyDebt_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProceedsFromRelatedPartyDebt_2_lbl" xml:lang="en-US">Proceeds from loans payable - related parties</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_2_lbl" xml:lang="en-US">Common stock issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromConvertibleDebt" xlink:label="us-gaap_ProceedsFromConvertibleDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromConvertibleDebt" xlink:to="us-gaap_ProceedsFromConvertibleDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromConvertibleDebt_lbl" xml:lang="en-US">Proceeds from convertible notes</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount" xlink:label="IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount" xlink:to="IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount_lbl" xml:lang="en-US">Derivative liabilities recognized as debt discount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromWarrantExercises" xlink:label="us-gaap_ProceedsFromWarrantExercises" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromWarrantExercises" xlink:to="us-gaap_ProceedsFromWarrantExercises_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromWarrantExercises_lbl" xml:lang="en-US">Cashless warrant exercised</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_AmountOwingForAcquisitionOfIOT" xlink:label="IQST_AmountOwingForAcquisitionOfIOT" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_AmountOwingForAcquisitionOfIOT" xlink:to="IQST_AmountOwingForAcquisitionOfIOT_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_AmountOwingForAcquisitionOfIOT_lbl" xml:lang="en-US">Amount owing for acquisition of IOT</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ReplacementOfConvertibleNoitesToNotesPayable" xlink:label="IQST_ReplacementOfConvertibleNoitesToNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ReplacementOfConvertibleNoitesToNotesPayable" xlink:to="IQST_ReplacementOfConvertibleNoitesToNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ReplacementOfConvertibleNoitesToNotesPayable_lbl" xml:lang="en-US">Replacement of convertible notes to note payable</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SubscriptionReceivable" xlink:label="IQST_SubscriptionReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SubscriptionReceivable" xlink:to="IQST_SubscriptionReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SubscriptionReceivable_lbl" xml:lang="en-US">Subscription receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="us-gaap_AccountingPoliciesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AccountingPoliciesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountingPoliciesAbstract_lbl" xml:lang="en-US">Accounting Policies [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" xlink:label="us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" xlink:to="us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_lbl" xml:lang="en-US">NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SignificantAccountingPoliciesTextBlock" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US">NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xml:lang="en-US">Organization, Consolidation and Presentation of Financial Statements [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubstantialDoubtAboutGoingConcernTextBlock" xlink:label="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock" xlink:to="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock_lbl" xml:lang="en-US">NOTE 3 - GOING CONCERN</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:to="us-gaap_BusinessCombinationAndAssetAcquisitionAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationAndAssetAcquisitionAbstract_lbl" xml:lang="en-US">Business Combination and Asset Acquisition [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" xlink:label="us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" xlink:to="us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_lbl" xml:lang="en-US">NOTE 4 &#8211; ACQUISITIONS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property, Plant and Equipment [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xml:lang="en-US">NOTE 5 &#8211; PROPERTY AND EQUIPMENT</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="us-gaap_DebtDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureAbstract_lbl" xml:lang="en-US">Debt Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="us-gaap_DebtDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 6 &#8211;LOANS PAYABLE</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesDisclosureAbstract" xlink:label="us-gaap_OtherLiabilitiesDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesDisclosureAbstract" xlink:to="us-gaap_OtherLiabilitiesDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesDisclosureAbstract_lbl" xml:lang="en-US">Other Liabilities Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesDisclosureTextBlock" xlink:label="us-gaap_OtherLiabilitiesDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesDisclosureTextBlock" xlink:to="us-gaap_OtherLiabilitiesDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 7 &#8211; OTHER CURRENT LIABILITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsAbstract" xlink:label="us-gaap_RelatedPartyTransactionsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_RelatedPartyTransactionsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsAbstract_lbl" xml:lang="en-US">Related Party Transactions [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:to="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 9 - RELATED PARTY TRANSACTIONS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xml:lang="en-US">Commitments and Contingencies Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentReportingAbstract" xlink:label="us-gaap_SegmentReportingAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingAbstract" xlink:to="us-gaap_SegmentReportingAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingAbstract_lbl" xml:lang="en-US">Segment Reporting [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentReportingDisclosureTextBlock" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingDisclosureTextBlock" xlink:to="us-gaap_SegmentReportingDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 11 - SEGMENTS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsAbstract" xlink:label="us-gaap_SubsequentEventsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsAbstract_lbl" xml:lang="en-US">Subsequent Events [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsTextBlock" xlink:label="us-gaap_SubsequentEventsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsTextBlock_lbl" xml:lang="en-US">NOTE 12 &#8211; SUBSEQUENT EVENTS</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" xlink:to="us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_2_lbl" xml:lang="en-US">NOTE 4 - ACQUISITION</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:label="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract_lbl" xml:lang="en-US">Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock" xlink:label="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock" xlink:to="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_2_lbl" xml:lang="en-US">NOTE 6 &#8211; PROPERTY AND EQUIPMENT</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtDisclosureTextBlock_2_lbl" xml:lang="en-US">NOTE 7 &#8211;LOANS PAYABLE</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesDisclosureTextBlock" xlink:to="us-gaap_OtherLiabilitiesDisclosureTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherLiabilitiesDisclosureTextBlock_2_lbl" xml:lang="en-US">NOTE 8 &#8211; OTHER CURRENT LIABILITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleDebtTableTextBlock" xlink:label="us-gaap_ConvertibleDebtTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleDebtTableTextBlock" xlink:to="us-gaap_ConvertibleDebtTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleDebtTableTextBlock_lbl" xml:lang="en-US">NOTE 9 - CONVERTIBLE LOANS</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_DisclosureNote10DerivativeLiabilityAbstract" xlink:label="IQST_DisclosureNote10DerivativeLiabilityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DisclosureNote10DerivativeLiabilityAbstract" xlink:to="IQST_DisclosureNote10DerivativeLiabilityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DisclosureNote10DerivativeLiabilityAbstract_lbl" xml:lang="en-US">Note 10 Derivative Liability</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativesAndFairValueTextBlock" xlink:label="us-gaap_DerivativesAndFairValueTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativesAndFairValueTextBlock" xlink:to="us-gaap_DerivativesAndFairValueTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativesAndFairValueTextBlock_lbl" xml:lang="en-US">NOTE 10 &#8211; DERIVATIVE LIABILITY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityAbstract" xlink:label="us-gaap_EquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_EquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityAbstract_lbl" xml:lang="en-US">Equity [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureAbstract_lbl" xml:lang="en-US">Income Tax Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 12 &#8211; PROVISION FOR INCOME TAXES</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:to="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_2_lbl" xml:lang="en-US">NOTE 13 - RELATED PARTY TRANSACTIONS</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_2_lbl" xml:lang="en-US">NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingDisclosureTextBlock" xlink:to="us-gaap_SegmentReportingDisclosureTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock_2_lbl" xml:lang="en-US">NOTE 15 - SEGMENT</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GrossProfit_2_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingIncomeLoss_2_lbl" xml:lang="en-US">Operating loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpense_2_lbl" xml:lang="en-US">Other expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProfitLoss_4_lbl" xml:lang="en-US">&#160;Net loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AssetsAbstract_2_lbl" xml:lang="en-US">Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_2_lbl" xml:lang="en-US">Current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsNoncurrent" xlink:label="us-gaap_AssetsNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsNoncurrent" xlink:to="us-gaap_AssetsNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsNoncurrent_lbl" xml:lang="en-US">Non-current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAbstract" xlink:label="us-gaap_LiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAbstract_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_2_lbl" xml:lang="en-US">Current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="us-gaap_LiabilitiesNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrent" xlink:to="us-gaap_LiabilitiesNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesNoncurrent_lbl" xml:lang="en-US">Non-current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SubsequentEventsTextBlock_2_lbl" xml:lang="en-US">NOTE 16 &#8211; SUBSEQUENT EVENTS.</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:to="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl" xml:lang="en-US">Basis of Presentation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConsolidationPolicyTextBlock" xlink:label="us-gaap_ConsolidationPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationPolicyTextBlock" xlink:to="us-gaap_ConsolidationPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConsolidationPolicyTextBlock_lbl" xml:lang="en-US">Consolidation Policy</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UseOfEstimates" xlink:label="us-gaap_UseOfEstimates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UseOfEstimates_lbl" xml:lang="en-US">Use of Estimates</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationsPolicy" xlink:label="us-gaap_BusinessCombinationsPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationsPolicy" xlink:to="us-gaap_BusinessCombinationsPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationsPolicy_lbl" xml:lang="en-US">Business Combinations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:to="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl" xml:lang="en-US">Foreign Currency Translation and Re-measurement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock" xlink:label="us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock" xlink:to="us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock_lbl" xml:lang="en-US">Accounts Receivable and Allowance for Uncollectible Accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerSharePolicyTextBlock" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl" xml:lang="en-US">Net Income (Loss) Per Share of Common Stock</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:label="us-gaap_ConcentrationRiskDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:to="us-gaap_ConcentrationRiskDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskDisclosureTextBlock_lbl" xml:lang="en-US">Concentrations of Credit Risk</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock_lbl" xml:lang="en-US">Revenue Recognition</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl" xml:lang="en-US">Recent Accounting Pronouncements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl" xml:lang="en-US">Cash and Cash Equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:label="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:to="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_lbl" xml:lang="en-US">Long-Lived Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl" xml:lang="en-US">Fixed Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:label="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:to="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_lbl" xml:lang="en-US">Impairment of tangible and intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:label="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:to="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy_lbl" xml:lang="en-US">Goodwill</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PostemploymentBenefitPlansPolicy" xlink:label="us-gaap_PostemploymentBenefitPlansPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PostemploymentBenefitPlansPolicy" xlink:to="us-gaap_PostemploymentBenefitPlansPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PostemploymentBenefitPlansPolicy_lbl" xml:lang="en-US">Retirement Benefit Costs</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CreditLossFinancialInstrumentPolicyTextBlock" xlink:label="us-gaap_CreditLossFinancialInstrumentPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CreditLossFinancialInstrumentPolicyTextBlock" xlink:to="us-gaap_CreditLossFinancialInstrumentPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CreditLossFinancialInstrumentPolicyTextBlock_lbl" xml:lang="en-US">Financial Instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativesPolicyTextBlock" xlink:label="us-gaap_DerivativesPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativesPolicyTextBlock" xlink:to="us-gaap_DerivativesPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativesPolicyTextBlock_lbl" xml:lang="en-US">Derivative Financial Instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxPolicyTextBlock" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxPolicyTextBlock" xlink:to="us-gaap_IncomeTaxPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxPolicyTextBlock_lbl" xml:lang="en-US">Income Taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock" xlink:label="srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock" xlink:to="srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock_lbl" xml:lang="en-US">Related Parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfSalesPolicyTextBlock" xlink:label="us-gaap_CostOfSalesPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfSalesPolicyTextBlock" xlink:to="us-gaap_CostOfSalesPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CostOfSalesPolicyTextBlock_lbl" xml:lang="en-US">Cost of revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LessorLeasesPolicyTextBlock" xlink:label="us-gaap_LessorLeasesPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorLeasesPolicyTextBlock" xlink:to="us-gaap_LessorLeasesPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LessorLeasesPolicyTextBlock_lbl" xml:lang="en-US">Lease</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ConsiderationOfWhisl" xlink:label="IQST_ConsiderationOfWhisl" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConsiderationOfWhisl" xlink:to="IQST_ConsiderationOfWhisl_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConsiderationOfWhisl_lbl" xml:lang="en-US">NOTE 4 - ACQUISITIONS - Whisl Consideration</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ConsiderationOfSmartbiz" xlink:label="IQST_ConsiderationOfSmartbiz" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConsiderationOfSmartbiz" xlink:to="IQST_ConsiderationOfSmartbiz_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConsiderationOfSmartbiz_lbl" xml:lang="en-US">NOTE 4 - ACQUISITIONS - Smartbiz Consideration</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_lbl" xml:lang="en-US">NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock" xlink:label="IQST_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock" xlink:to="IQST_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock_lbl" xml:lang="en-US">NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:label="us-gaap_BusinessAcquisitionProFormaInformationTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:to="us-gaap_BusinessAcquisitionProFormaInformationTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionProFormaInformationTextBlock_lbl" xml:lang="en-US">NOTE 4 - ACQUISITIONS - Unaudited Pro Forma Results of Operations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" xlink:label="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_lbl" xml:lang="en-US">NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ScheduleOfLoansPayableTextBlock" xlink:label="IQST_ScheduleOfLoansPayableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ScheduleOfLoansPayableTextBlock" xlink:to="IQST_ScheduleOfLoansPayableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ScheduleOfLoansPayableTextBlock_lbl" xml:lang="en-US">NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock" xlink:label="IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock" xlink:to="IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock_lbl" xml:lang="en-US">NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ForeignCurrencyDisclosureTextBlock" xlink:label="us-gaap_ForeignCurrencyDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyDisclosureTextBlock" xlink:to="us-gaap_ForeignCurrencyDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherCurrentLiabilitiesTableTextBlock" xlink:label="us-gaap_OtherCurrentLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherCurrentLiabilitiesTableTextBlock" xlink:to="us-gaap_OtherCurrentLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherCurrentLiabilitiesTableTextBlock_lbl" xml:lang="en-US">NOTE - 7 OTHER CURRENT LIABILITIES - Schedule of Other CurrentLiabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock_lbl" xml:lang="en-US">NOTE 11 - SEGMENTS - Schedule of Operating Activities by Geographic Segment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" xlink:label="us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" xlink:to="us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_lbl" xml:lang="en-US">NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:to="us-gaap_BusinessAcquisitionProFormaInformationTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_BusinessAcquisitionProFormaInformationTextBlock_2_lbl" xml:lang="en-US">NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherCurrentAssetsTextBlock" xlink:label="us-gaap_OtherCurrentAssetsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherCurrentAssetsTextBlock" xlink:to="us-gaap_OtherCurrentAssetsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherCurrentAssetsTextBlock_lbl" xml:lang="en-US">NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_2_lbl" xml:lang="en-US">NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfDebtTableTextBlock" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDebtTableTextBlock" xlink:to="us-gaap_ScheduleOfDebtTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock_lbl" xml:lang="en-US">NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock" xlink:to="IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock_2_lbl" xml:lang="en-US">NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesTableTextBlock" xlink:label="us-gaap_OtherLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesTableTextBlock" xlink:to="us-gaap_OtherLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesTableTextBlock_lbl" xml:lang="en-US">NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTextBlock" xlink:label="us-gaap_ShortTermDebtTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTextBlock" xlink:to="us-gaap_ShortTermDebtTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtTextBlock_lbl" xml:lang="en-US">NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:label="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:to="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_lbl" xml:lang="en-US">NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock" xlink:label="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock" xlink:to="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_lbl" xml:lang="en-US">NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock" xlink:label="us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock" xlink:to="us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_lbl" xml:lang="en-US">NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock" xlink:label="us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock" xlink:to="us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_lbl" xml:lang="en-US">NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl" xml:lang="en-US">NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfRestructuringAndRelatedCostsTable" xlink:label="us-gaap_ScheduleOfRestructuringAndRelatedCostsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRestructuringAndRelatedCostsTable" xlink:to="us-gaap_ScheduleOfRestructuringAndRelatedCostsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRestructuringAndRelatedCostsTable_lbl" xml:lang="en-US">Schedule of Restructuring and Related Costs [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestructuringCostAndReserveLineItems" xlink:label="us-gaap_RestructuringCostAndReserveLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestructuringCostAndReserveLineItems" xlink:to="us-gaap_RestructuringCostAndReserveLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestructuringCostAndReserveLineItems_lbl" xml:lang="en-US">Restructuring Cost and Reserve [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityIncorporationDateOfIncorporation" xlink:label="dei_EntityIncorporationDateOfIncorporation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationDateOfIncorporation" xlink:to="dei_EntityIncorporationDateOfIncorporation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationDateOfIncorporation_lbl" xml:lang="en-US">Entity Incorporation, Date of Incorporation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1" xlink:label="us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1" xlink:to="us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1_lbl" xml:lang="en-US">Noncash or Part Noncash Acquisition, Interest Acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="us-gaap_ConcentrationRiskPercentage1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskPercentage1" xlink:to="us-gaap_ConcentrationRiskPercentage1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskPercentage1_lbl" xml:lang="en-US">Concentration Risk, Percentage</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:to="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_2_lbl" xml:lang="en-US">Allowance for Loan and Lease Loss, Recovery of Bad Debts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl" xml:lang="en-US">Finite-Lived Intangible Asset, Useful Life</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_lbl" xml:lang="en-US">Schedule of Business Acquisitions, by Acquisition [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="us-gaap_BusinessAcquisitionLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessAcquisitionLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionLineItems_lbl" xml:lang="en-US">Business Acquisition [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:label="us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:to="us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_lbl" xml:lang="en-US">Business Acquisition, Transaction Costs</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationContingentConsiderationLiability" xlink:label="us-gaap_BusinessCombinationContingentConsiderationLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationContingentConsiderationLiability" xlink:to="us-gaap_BusinessCombinationContingentConsiderationLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationContingentConsiderationLiability_lbl" xml:lang="en-US">Business Combination, Contingent Consideration, Liability</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:to="us-gaap_StockIssuedDuringPeriodValueAcquisitions_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueAcquisitions_3_lbl" xml:lang="en-US">Stock Issued During Period, Value, Acquisitions</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AcquisitionCostsCumulative" xlink:label="us-gaap_AcquisitionCostsCumulative" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AcquisitionCostsCumulative" xlink:to="us-gaap_AcquisitionCostsCumulative_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AcquisitionCostsCumulative_lbl" xml:lang="en-US">Acquisition Costs, Cumulative</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAcquiredReceivablesFairValue" xlink:label="us-gaap_BusinessCombinationAcquiredReceivablesFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationAcquiredReceivablesFairValue" xlink:to="us-gaap_BusinessCombinationAcquiredReceivablesFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationAcquiredReceivablesFairValue_lbl" xml:lang="en-US">Business Combination, Acquired Receivable, Fair Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:label="us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:to="us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_lbl" xml:lang="en-US">Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" xlink:label="us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" xlink:to="us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_lbl" xml:lang="en-US">Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CostOfRevenue_2_lbl" xml:lang="en-US">Cost of revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AcquisitionCosts" xlink:label="us-gaap_AcquisitionCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AcquisitionCosts" xlink:to="us-gaap_AcquisitionCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AcquisitionCosts_lbl" xml:lang="en-US">Acquisition Costs, Period Cost</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Property, Plant and Equipment [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xml:lang="en-US">Property, Plant and Equipment [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl" xml:lang="en-US">Property, Plant and Equipment, Gross</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_2_lbl" xml:lang="en-US">Property, Plant and Equipment, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepreciationAndAmortization" xlink:label="us-gaap_DepreciationAndAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US">Depreciation, Depletion and Amortization, Nonproduction</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="us-gaap_ScheduleOfShortTermDebtTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShortTermDebtTable" xlink:to="us-gaap_ScheduleOfShortTermDebtTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShortTermDebtTable_lbl" xml:lang="en-US">Schedule of Short-Term Debt [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="us-gaap_ShortTermDebtLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtLineItems" xlink:to="us-gaap_ShortTermDebtLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtLineItems_lbl" xml:lang="en-US">Short-Term Debt [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="us-gaap_DebtInstrumentCarryingAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentCarryingAmount" xlink:to="us-gaap_DebtInstrumentCarryingAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentCarryingAmount_lbl" xml:lang="en-US">Long-Term Debt, Gross</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentPaymentTerms" xlink:label="us-gaap_DebtInstrumentPaymentTerms" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPaymentTerms" xlink:to="us-gaap_DebtInstrumentPaymentTerms_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentPaymentTerms_lbl" xml:lang="en-US">Debt Instrument, Payment Terms</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl" xml:lang="en-US">Debt Instrument, Interest Rate, Stated Percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedDiscount" xlink:to="us-gaap_DebtInstrumentUnamortizedDiscount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscount_lbl" xml:lang="en-US">Debt Instrument, Unamortized Discount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebt" xlink:label="us-gaap_LongTermDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebt" xlink:to="us-gaap_LongTermDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebt_lbl" xml:lang="en-US">Long-Term Debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtCurrent" xlink:label="us-gaap_LongTermDebtCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtCurrent" xlink:to="us-gaap_LongTermDebtCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_LongTermDebtCurrent_lbl" xml:lang="en-US">Long-Term Debt, Current Maturities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="us-gaap_LongTermDebtNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtNoncurrent" xlink:to="us-gaap_LongTermDebtNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtNoncurrent_lbl" xml:lang="en-US">Long-Term Debt, Excluding Current Maturities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayable" xlink:label="us-gaap_LoansPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayable" xlink:to="us-gaap_LoansPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayable_lbl" xml:lang="en-US">Loans Payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayableCurrent" xlink:label="us-gaap_LoansPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayableCurrent" xlink:to="us-gaap_LoansPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayableCurrent_lbl" xml:lang="en-US">Loans Payable, Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermLoansPayable" xlink:label="us-gaap_LongTermLoansPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermLoansPayable" xlink:to="us-gaap_LongTermLoansPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermLoansPayable_lbl" xml:lang="en-US">Loans Payable, Noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOtherLoans" xlink:label="us-gaap_IncreaseDecreaseInOtherLoans" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherLoans" xlink:to="us-gaap_IncreaseDecreaseInOtherLoans_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOtherLoans_lbl" xml:lang="en-US">Increase (Decrease) in Other Loans</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsForLoans" xlink:label="us-gaap_PaymentsForLoans" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForLoans" xlink:to="us-gaap_PaymentsForLoans_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForLoans_lbl" xml:lang="en-US">Payments for Loans</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpense" xlink:label="us-gaap_InterestExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest Expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="us-gaap_AmortizationOfDebtDiscountPremium" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfDebtDiscountPremium" xlink:to="us-gaap_AmortizationOfDebtDiscountPremium_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfDebtDiscountPremium_lbl" xml:lang="en-US">Amortization of Debt Discount (Premium)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseOtherLongTermDebt" xlink:label="us-gaap_InterestExpenseOtherLongTermDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseOtherLongTermDebt" xlink:to="us-gaap_InterestExpenseOtherLongTermDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpenseOtherLongTermDebt_lbl" xml:lang="en-US">Interest Expense, Other Long-Term Debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseSubordinatedNotesAndDebentures" xlink:label="us-gaap_InterestExpenseSubordinatedNotesAndDebentures" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseSubordinatedNotesAndDebentures" xlink:to="us-gaap_InterestExpenseSubordinatedNotesAndDebentures_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpenseSubordinatedNotesAndDebentures_lbl" xml:lang="en-US">Interest Expense, Subordinated Notes and Debentures</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentDecreaseForgiveness" xlink:to="us-gaap_DebtInstrumentDecreaseForgiveness_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtInstrumentDecreaseForgiveness_2_lbl" xml:lang="en-US">Debt Instrument, Decrease, Forgiveness</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="us-gaap_AccruedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:to="us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_2_lbl" xml:lang="en-US">Payable for acquisition of subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestPayableCurrent" xlink:label="us-gaap_InterestPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPayableCurrent" xlink:to="us-gaap_InterestPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPayableCurrent_lbl" xml:lang="en-US">Accrued interest</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedSalariesCurrent" xlink:label="us-gaap_AccruedSalariesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedSalariesCurrent" xlink:to="us-gaap_AccruedSalariesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedSalariesCurrent_lbl" xml:lang="en-US">Salary payable - management</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xml:lang="en-US">Salary payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedEmployeeBenefitsCurrent" xlink:label="us-gaap_AccruedEmployeeBenefitsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedEmployeeBenefitsCurrent" xlink:to="us-gaap_AccruedEmployeeBenefitsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedEmployeeBenefitsCurrent_lbl" xml:lang="en-US">Employee benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="us-gaap_OtherAccruedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAccruedLiabilitiesCurrent" xlink:to="us-gaap_OtherAccruedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherAccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Other current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesCurrent" xlink:to="us-gaap_OtherLiabilitiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherLiabilitiesCurrent_2_lbl" xml:lang="en-US">Other Liabilities, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_3_lbl" xml:lang="en-US">Stock Issued During Period, Value, New Issues</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_2_lbl" xml:lang="en-US">Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForSettlementOfDebtValue1" xlink:to="IQST_CommonStockIssuedForSettlementOfDebtValue1_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtValue1_2_lbl" xml:lang="en-US">[custom:CommonStockIssuedForSettlementOfDebtValue1]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockVotingRights" xlink:label="us-gaap_PreferredStockVotingRights" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockVotingRights" xlink:to="us-gaap_PreferredStockVotingRights_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockVotingRights_lbl" xml:lang="en-US">Preferred Stock, Voting Rights</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesSubscribedButUnissued" xlink:label="us-gaap_CommonStockSharesSubscribedButUnissued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesSubscribedButUnissued" xlink:to="us-gaap_CommonStockSharesSubscribedButUnissued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesSubscribedButUnissued_lbl" xml:lang="en-US">Common Stock, Shares Subscribed but Unissued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OptionIndexedToIssuersEquityStrikePrice1" xlink:label="us-gaap_OptionIndexedToIssuersEquityStrikePrice1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OptionIndexedToIssuersEquityStrikePrice1" xlink:to="us-gaap_OptionIndexedToIssuersEquityStrikePrice1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OptionIndexedToIssuersEquityStrikePrice1_lbl" xml:lang="en-US">Option Indexed to Issuer's Equity, Strike Price</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions" xlink:to="IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions_2_lbl" xml:lang="en-US">[custom:ProceedsFromIssuanceOfCommonStockPurchaseOptions]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_lbl" xml:lang="en-US">Schedule of Related Party Transactions, by Related Party [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="us-gaap_RelatedPartyTransactionLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="us-gaap_RelatedPartyTransactionLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionLineItems_lbl" xml:lang="en-US">Related Party Transaction [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForAdvanceToAffiliate" xlink:to="us-gaap_PaymentsForAdvanceToAffiliate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForAdvanceToAffiliate_2_lbl" xml:lang="en-US">Payments for Advance to Affiliate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromRelatedPartyDebt" xlink:to="us-gaap_ProceedsFromRelatedPartyDebt_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromRelatedPartyDebt_3_lbl" xml:lang="en-US">Proceeds from Related Party Debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseDueFromOtherRelatedParties" xlink:label="us-gaap_IncreaseDecreaseDueFromOtherRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseDueFromOtherRelatedParties" xlink:to="us-gaap_IncreaseDecreaseDueFromOtherRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseDueFromOtherRelatedParties_lbl" xml:lang="en-US">Increase (Decrease) Due from Other Related Parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" xlink:label="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" xlink:to="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff_lbl" xml:lang="en-US">Accounts Receivable, Noncurrent, Accrued Interest, Writeoff</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueFromRelatedParties" xlink:to="us-gaap_DueFromRelatedParties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DueFromRelatedParties_2_lbl" xml:lang="en-US">Due from Related Parties</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RepaymentsOfRelatedPartyDebt2" xlink:label="IQST_RepaymentsOfRelatedPartyDebt2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_RepaymentsOfRelatedPartyDebt2" xlink:to="IQST_RepaymentsOfRelatedPartyDebt2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_RepaymentsOfRelatedPartyDebt2_lbl" xml:lang="en-US">[custom:RepaymentsOfRelatedPartyDebt2]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfRelatedPartyDebt" xlink:to="us-gaap_RepaymentsOfRelatedPartyDebt_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfRelatedPartyDebt_2_lbl" xml:lang="en-US">Repayments of Related Party Debt</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToRelatedPartiesCurrent" xlink:to="us-gaap_DueToRelatedPartiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DueToRelatedPartiesCurrent_2_lbl" xml:lang="en-US">Due to Related Parties, Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ManagementFeeExpense" xlink:label="us-gaap_ManagementFeeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ManagementFeeExpense" xlink:to="us-gaap_ManagementFeeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ManagementFeeExpense_lbl" xml:lang="en-US">Management Fee Expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_lbl" xml:lang="en-US">Increase (Decrease) in Employee Related Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToEmployees" xlink:label="us-gaap_PaymentsToEmployees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToEmployees" xlink:to="us-gaap_PaymentsToEmployees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToEmployees_lbl" xml:lang="en-US">Payments to Employees</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Share-Based Liabilities Paid</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeOperatingLeaseTermOfContract" xlink:label="us-gaap_LesseeOperatingLeaseTermOfContract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseTermOfContract" xlink:to="us-gaap_LesseeOperatingLeaseTermOfContract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseTermOfContract_lbl" xml:lang="en-US">Lessee, Operating Lease, Term of Contract</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseExpense" xlink:label="us-gaap_OperatingLeaseExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseExpense" xlink:to="us-gaap_OperatingLeaseExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseExpense_lbl" xml:lang="en-US">Operating Lease, Expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl" xml:lang="en-US">Schedule of Segment Reporting Information, by Segment [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="us-gaap_SegmentReportingInformationLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_SegmentReportingInformationLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingInformationLineItems_lbl" xml:lang="en-US">Segment Reporting Information [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NonoperatingIncomeExpense_3_lbl" xml:lang="en-US">Other income (expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ForeignCurrencyExchangeRateTranslation1" xlink:label="us-gaap_ForeignCurrencyExchangeRateTranslation1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyExchangeRateTranslation1" xlink:to="us-gaap_ForeignCurrencyExchangeRateTranslation1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyExchangeRateTranslation1_lbl" xml:lang="en-US">Spot CHF: USD exchange rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeAverageExchangeRateFloor1" xlink:label="us-gaap_DerivativeAverageExchangeRateFloor1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeAverageExchangeRateFloor1" xlink:to="us-gaap_DerivativeAverageExchangeRateFloor1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeAverageExchangeRateFloor1_lbl" xml:lang="en-US">Average CHF: USD exchange rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" xlink:label="us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" xlink:to="us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_lbl" xml:lang="en-US">Business Acquisitions, Purchase Price Allocation, Year of Acquisition, Net Effect on Income</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_2_lbl" xml:lang="en-US">Cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_lbl" xml:lang="en-US">Other current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_lbl" xml:lang="en-US">Property and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_lbl" xml:lang="en-US">Intangible asset</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_lbl" xml:lang="en-US">Total identifiable assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_2_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_2_lbl" xml:lang="en-US">Total liabilities assumed</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets" xlink:label="IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets" xlink:to="IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets_lbl" xml:lang="en-US">Net assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_2_lbl" xml:lang="en-US">Non-controlling interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_2_lbl" xml:lang="en-US">Total net assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:label="us-gaap_BusinessAcquisitionsProFormaRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:to="us-gaap_BusinessAcquisitionsProFormaRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_BusinessAcquisitionsProFormaRevenue_lbl" xml:lang="en-US">Revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_BusinessAcquisitionsProFormaCostOfRevenue" xlink:label="IQST_BusinessAcquisitionsProFormaCostOfRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessAcquisitionsProFormaCostOfRevenue" xlink:to="IQST_BusinessAcquisitionsProFormaCostOfRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_BusinessAcquisitionsProFormaCostOfRevenue_lbl" xml:lang="en-US">Cost of revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_BusinessAcquisitionsProFormaGrossProfit" xlink:label="IQST_BusinessAcquisitionsProFormaGrossProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessAcquisitionsProFormaGrossProfit" xlink:to="IQST_BusinessAcquisitionsProFormaGrossProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_BusinessAcquisitionsProFormaGrossProfit_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_BusinessAcquisitionsProFormaOperatingExpenses" xlink:label="IQST_BusinessAcquisitionsProFormaOperatingExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessAcquisitionsProFormaOperatingExpenses" xlink:to="IQST_BusinessAcquisitionsProFormaOperatingExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_BusinessAcquisitionsProFormaOperatingExpenses_lbl" xml:lang="en-US">Operating expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_BusinessAcquisitionsProFormaOperatingLoss" xlink:label="IQST_BusinessAcquisitionsProFormaOperatingLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessAcquisitionsProFormaOperatingLoss" xlink:to="IQST_BusinessAcquisitionsProFormaOperatingLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_BusinessAcquisitionsProFormaOperatingLoss_lbl" xml:lang="en-US">Operating loss</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_BusinessAcquisitionsProFormaOtherExpense" xlink:label="IQST_BusinessAcquisitionsProFormaOtherExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessAcquisitionsProFormaOtherExpense" xlink:to="IQST_BusinessAcquisitionsProFormaOtherExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_BusinessAcquisitionsProFormaOtherExpense_lbl" xml:lang="en-US">Other expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" xlink:label="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" xlink:to="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss_lbl" xml:lang="en-US">Net Loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired" xlink:label="us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired" xlink:to="us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_lbl" xml:lang="en-US">Business Acquisition, Percentage of Voting Interests Acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable" xlink:label="us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable" xlink:to="us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_lbl" xml:lang="en-US">Subscription receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:to="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl" xml:lang="en-US">Other receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherPrepaidExpenseCurrent" xlink:label="us-gaap_OtherPrepaidExpenseCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherPrepaidExpenseCurrent" xlink:to="us-gaap_OtherPrepaidExpenseCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherPrepaidExpenseCurrent_lbl" xml:lang="en-US">Prepaid expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxReceivable" xlink:label="us-gaap_IncomeTaxReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReceivable" xlink:to="us-gaap_IncomeTaxReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReceivable_lbl" xml:lang="en-US">Tax receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xml:lang="en-US">Total prepaid and other current assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtCurrent" xlink:to="us-gaap_LongTermDebtCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtCurrent_2_lbl" xml:lang="en-US">Long-Term Debt, Current Maturities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_RelatedPartyDebtToEquitySwapValue" xlink:to="IQST_RelatedPartyDebtToEquitySwapValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_RelatedPartyDebtToEquitySwapValue_2_lbl" xml:lang="en-US">[custom:RelatedPartyDebtToEquitySwapValue]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ManagementFeePayable" xlink:label="us-gaap_ManagementFeePayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ManagementFeePayable" xlink:to="us-gaap_ManagementFeePayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ManagementFeePayable_lbl" xml:lang="en-US">Salary payable - management</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:label="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Other current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Total Other Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleNotesPayable" xlink:label="us-gaap_ConvertibleNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayable" xlink:to="us-gaap_ConvertibleNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleNotesPayable_lbl" xml:lang="en-US">Total convertible notes payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentUnamortizedPremium" xlink:label="us-gaap_DebtInstrumentUnamortizedPremium" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedPremium" xlink:to="us-gaap_DebtInstrumentUnamortizedPremium_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DebtInstrumentUnamortizedPremium_lbl" xml:lang="en-US">Less: Unamortized debt discount</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_LoansPayableNetOfDiscount" xlink:label="IQST_LoansPayableNetOfDiscount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_LoansPayableNetOfDiscount" xlink:to="IQST_LoansPayableNetOfDiscount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_LoansPayableNetOfDiscount_lbl" xml:lang="en-US">Total convertible notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="us-gaap_ConvertibleNotesPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayableCurrent" xlink:to="us-gaap_ConvertibleNotesPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleNotesPayableCurrent_lbl" xml:lang="en-US">Less: current portion of convertible notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleLongTermNotesPayable" xlink:label="us-gaap_ConvertibleLongTermNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleLongTermNotesPayable" xlink:to="us-gaap_ConvertibleLongTermNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleLongTermNotesPayable_lbl" xml:lang="en-US">Long-term convertible notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl" xml:lang="en-US">Class of Warrant or Right, Exercise Price of Warrants or Rights</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WarrantsAndRightsOutstandingTerm" xlink:label="us-gaap_WarrantsAndRightsOutstandingTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantsAndRightsOutstandingTerm" xlink:to="us-gaap_WarrantsAndRightsOutstandingTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantsAndRightsOutstandingTerm_lbl" xml:lang="en-US">Warrants and Rights Outstanding, Term</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset" xlink:label="IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset" xlink:to="IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset_lbl" xml:lang="en-US">[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested Options Forfeited, Weighted Average Grant Date Fair Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Award Requisite Service Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Other</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Period Increase (Decrease)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2" xlink:label="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_lbl" xml:lang="en-US">Share-Based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfConvertibleDebt" xlink:to="us-gaap_RepaymentsOfConvertibleDebt_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfConvertibleDebt_2_lbl" xml:lang="en-US">Repayments of Convertible Debt</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:to="us-gaap_DebtConversionConvertedInstrumentAmount1_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtConversionConvertedInstrumentAmount1_2_lbl" xml:lang="en-US">Debt Conversion, Converted Instrument, Amount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:to="IQST_ResolutionOfDerivativeLiabilitiesValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_ResolutionOfDerivativeLiabilitiesValue_2_lbl" xml:lang="en-US">[custom:ResolutionOfDerivativeLiabilitiesValue]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_DebtConversionConvertedInstrumentAmount2" xlink:label="IQST_DebtConversionConvertedInstrumentAmount2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DebtConversionConvertedInstrumentAmount2" xlink:to="IQST_DebtConversionConvertedInstrumentAmount2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DebtConversionConvertedInstrumentAmount2_lbl" xml:lang="en-US">[custom:DebtConversionConvertedInstrumentAmount2]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseLongTermDebt" xlink:label="us-gaap_InterestExpenseLongTermDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseLongTermDebt" xlink:to="us-gaap_InterestExpenseLongTermDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpenseLongTermDebt_lbl" xml:lang="en-US">Interest Expense, Long-Term Debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:to="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_lbl" xml:lang="en-US">Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesIssued1" xlink:label="us-gaap_NotesIssued1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesIssued1" xlink:to="us-gaap_NotesIssued1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesIssued1_lbl" xml:lang="en-US">Notes Issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeGainLossOnDerivativeNet" xlink:label="us-gaap_DerivativeGainLossOnDerivativeNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeGainLossOnDerivativeNet" xlink:to="us-gaap_DerivativeGainLossOnDerivativeNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeGainLossOnDerivativeNet_lbl" xml:lang="en-US">Derivative, Gain (Loss) on Derivative, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AmortizationOfFinancingCostsAndDiscounts" xlink:label="us-gaap_AmortizationOfFinancingCostsAndDiscounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfFinancingCostsAndDiscounts" xlink:to="us-gaap_AmortizationOfFinancingCostsAndDiscounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfFinancingCostsAndDiscounts_lbl" xml:lang="en-US">Amortization of Debt Issuance Costs and Discounts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeLossOnDerivative" xlink:label="us-gaap_DerivativeLossOnDerivative" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeLossOnDerivative" xlink:to="us-gaap_DerivativeLossOnDerivative_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeLossOnDerivative_lbl" xml:lang="en-US">Derivative, Loss on Derivative</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquityContractTerms" xlink:label="us-gaap_TemporaryEquityContractTerms" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityContractTerms" xlink:to="us-gaap_TemporaryEquityContractTerms_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TemporaryEquityContractTerms_lbl" xml:lang="en-US">Temporary Equity, Contract Terms</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AverageTermOfCreditRiskDerivatives1" xlink:label="us-gaap_AverageTermOfCreditRiskDerivatives1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AverageTermOfCreditRiskDerivatives1" xlink:to="us-gaap_AverageTermOfCreditRiskDerivatives1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AverageTermOfCreditRiskDerivatives1_lbl" xml:lang="en-US">Average Term of Credit Risk Derivatives</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" xlink:label="us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" xlink:to="us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_lbl" xml:lang="en-US">Available-for-Sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Fair Value Volatility, Rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Dividends" xlink:label="us-gaap_Dividends" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Dividends" xlink:to="us-gaap_Dividends_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Dividends_lbl" xml:lang="en-US">Dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DisclosureNote10DerivativeLiabilityAbstract" xlink:to="IQST_DisclosureNote10DerivativeLiabilityAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_DisclosureNote10DerivativeLiabilityAbstract_2_lbl" xml:lang="en-US">Note 10 - Derivative Liability - Fair Value Measurements Using Significant Observable Inputs</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeFairValueOfDerivativeNet" xlink:label="us-gaap_DerivativeFairValueOfDerivativeNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeFairValueOfDerivativeNet" xlink:to="us-gaap_DerivativeFairValueOfDerivativeNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeFairValueOfDerivativeNet_lbl" xml:lang="en-US">Derivative, Fair Value, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" xlink:label="us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" xlink:to="us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_lbl" xml:lang="en-US">Debtor Reorganization Items, Write-off of Debt Issuance Costs and Debt Discounts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet" xlink:label="us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet" xlink:to="us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet_lbl" xml:lang="en-US">Embedded Derivative, Gain (Loss) on Embedded Derivative, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" xlink:label="us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" xlink:to="us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_lbl" xml:lang="en-US">Debt Securities, Held-to-Maturity, Transfer, Derivative Hedge, Gain (Loss)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DisclosureNote10DerivativeLiabilityAbstract" xlink:to="IQST_DisclosureNote10DerivativeLiabilityAbstract_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="IQST_DisclosureNote10DerivativeLiabilityAbstract_3_lbl" xml:lang="en-US">Note 10- Derivative Liability - Schedule Of Change In Fair Value Of Derivative Liability Included In Income Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnrealizedGainLossOnDerivatives" xlink:label="us-gaap_UnrealizedGainLossOnDerivatives" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrealizedGainLossOnDerivatives" xlink:to="us-gaap_UnrealizedGainLossOnDerivatives_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnrealizedGainLossOnDerivatives_lbl" xml:lang="en-US">Unrealized Gain (Loss) on Derivatives</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RevaluationOfDerivativeLiabilities" xlink:label="IQST_RevaluationOfDerivativeLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_RevaluationOfDerivativeLiabilities" xlink:to="IQST_RevaluationOfDerivativeLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_RevaluationOfDerivativeLiabilities_lbl" xml:lang="en-US">[custom:RevaluationOfDerivativeLiabilities]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" xlink:label="us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" xlink:to="us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_lbl" xml:lang="en-US">Fair Value, Net Derivative Asset (Liability), Recurring Basis, Still Held, Unrealized Gain (Loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss) [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss) [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:label="us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:to="us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock_lbl" xml:lang="en-US">Incremental Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription" xlink:label="IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription" xlink:to="IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription_lbl" xml:lang="en-US">[custom:StockIssuedDuringPeriodValueNewIssuesWithSubscription]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SubscriptionReceivable" xlink:to="IQST_SubscriptionReceivable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_SubscriptionReceivable_2_lbl" xml:lang="en-US">[custom:SubscriptionReceivable]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesSubscriptions" xlink:label="us-gaap_CommonStockSharesSubscriptions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesSubscriptions" xlink:to="us-gaap_CommonStockSharesSubscriptions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesSubscriptions_lbl" xml:lang="en-US">Common Stock, Value, Subscriptions</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ExtinguishmentOfDebtAmount" xlink:label="us-gaap_ExtinguishmentOfDebtAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExtinguishmentOfDebtAmount" xlink:to="us-gaap_ExtinguishmentOfDebtAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ExtinguishmentOfDebtAmount_lbl" xml:lang="en-US">Extinguishment of Debt, Amount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_2_lbl" xml:lang="en-US">Stock Issued During Period, Value, Issued for Services</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:to="IQST_CommonStockIssuedForForbearanceOfDebtValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_CommonStockIssuedForForbearanceOfDebtValue_2_lbl" xml:lang="en-US">[custom:CommonStockIssuedForForbearanceOfDebtValue]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CancellationOfCommonStockShares" xlink:to="IQST_CancellationOfCommonStockShares_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="IQST_CancellationOfCommonStockShares_2_lbl" xml:lang="en-US">[custom:CancellationOfCommonStockShares]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockRetainedByFINRA" xlink:label="IQST_CommonStockRetainedByFINRA" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockRetainedByFINRA" xlink:to="IQST_CommonStockRetainedByFINRA_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockRetainedByFINRA_lbl" xml:lang="en-US">[custom:CommonStockRetainedByFINRA]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_lbl" xml:lang="en-US">Net Operating loss carryforward</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectiveIncomeTaxRateContinuingOperations" xlink:label="us-gaap_EffectiveIncomeTaxRateContinuingOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateContinuingOperations" xlink:to="us-gaap_EffectiveIncomeTaxRateContinuingOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectiveIncomeTaxRateContinuingOperations_lbl" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Percent</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsGross" xlink:label="us-gaap_DeferredTaxAssetsGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsGross" xlink:to="us-gaap_DeferredTaxAssetsGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsGross_lbl" xml:lang="en-US">Deferred tax asset</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl" xml:lang="en-US">Foreign taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsValuationAllowance" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_lbl" xml:lang="en-US">Less: valuation allowance</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNet" xlink:to="us-gaap_DeferredTaxAssetsNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsNet_2_lbl" xml:lang="en-US">Net deferred tax asset</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate" xlink:label="IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate" xlink:to="IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate_lbl" xml:lang="en-US">[custom:DeferredTaxAssetsOperatingLossCarryforwardsApproximate-0]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties" xlink:label="us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties_lbl" xml:lang="en-US">Increase (Decrease) in Notes Receivable, Related Parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders" xlink:label="us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders" xlink:to="us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders_lbl" xml:lang="en-US">Increase (Decrease) in Due to Officers and Stockholders</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs" xlink:to="us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs_lbl" xml:lang="en-US">Allowance for Loan and Lease Losses, Write-offs</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:label="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:to="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_lbl" xml:lang="en-US">Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares" xlink:label="us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares" xlink:to="us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares_lbl" xml:lang="en-US">Employee Stock Ownership Plan (ESOP), Number of Allocated Shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OfficersCompensation" xlink:label="us-gaap_OfficersCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OfficersCompensation" xlink:to="us-gaap_OfficersCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OfficersCompensation_lbl" xml:lang="en-US">Salary and Wage, Officer, Excluding Cost of Good and Service Sold</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalariesAndWages" xlink:label="us-gaap_SalariesAndWages" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SalariesAndWages" xlink:to="us-gaap_SalariesAndWages_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SalariesAndWages_lbl" xml:lang="en-US">Salary and Wage, NonOfficer, Excluding Cost of Good and Service Sold</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_BonusPercentNetIncome" xlink:label="IQST_BonusPercentNetIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BonusPercentNetIncome" xlink:to="IQST_BonusPercentNetIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_BonusPercentNetIncome_lbl" xml:lang="en-US">[custom:BonusPercentNetIncome-0]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_EmploymentAgreementTerm" xlink:label="IQST_EmploymentAgreementTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_EmploymentAgreementTerm" xlink:to="IQST_EmploymentAgreementTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_EmploymentAgreementTerm_lbl" xml:lang="en-US">[custom:EmploymentAgreementTerm]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredCompensationArrangementsOverallDescription" xlink:label="us-gaap_DeferredCompensationArrangementsOverallDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredCompensationArrangementsOverallDescription" xlink:to="us-gaap_DeferredCompensationArrangementsOverallDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredCompensationArrangementsOverallDescription_lbl" xml:lang="en-US">Deferred Compensation Arrangements, Overall, Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentForManagementFee" xlink:label="us-gaap_PaymentForManagementFee" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentForManagementFee" xlink:to="us-gaap_PaymentForManagementFee_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentForManagementFee_lbl" xml:lang="en-US">Payment for Management Fee</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedBonusesCurrent" xlink:label="us-gaap_AccruedBonusesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedBonusesCurrent" xlink:to="us-gaap_AccruedBonusesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedBonusesCurrent_lbl" xml:lang="en-US">Accrued Bonuses, Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" xlink:label="us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" xlink:to="us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_lbl" xml:lang="en-US">Financial Guarantee Insurance Contracts, Risk Management Activities, Mitigating Claim Liabilities, Accrued Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedSalariesCurrent" xlink:to="us-gaap_AccruedSalariesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AccruedSalariesCurrent_2_lbl" xml:lang="en-US">Accrued Salaries, Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoninterestExpenseDirectorsFees" xlink:label="us-gaap_NoninterestExpenseDirectorsFees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoninterestExpenseDirectorsFees" xlink:to="us-gaap_NoninterestExpenseDirectorsFees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoninterestExpenseDirectorsFees_lbl" xml:lang="en-US">Noninterest Expense Directors Fees</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits" xlink:label="us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits" xlink:to="us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits_lbl" xml:lang="en-US">Supplemental Unemployment Benefits, Severance Benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription" xlink:label="IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription" xlink:to="IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription_lbl" xml:lang="en-US">[custom:StockIssuedDuringPeriodSharesNewIssuesWithSubscription]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_N49OfShareholderOfSwisslink2Member" xlink:to="IQST_N49OfShareholderOfSwisslink2Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_N49OfShareholderOfSwisslink2Member_doc" xml:lang="en-US">Represents the 49% of Shareholder of SwissLink - 2, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_N49OfShareholderOfSwisslink1Member" xlink:to="IQST_N49OfShareholderOfSwisslink1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_N49OfShareholderOfSwisslink1Member_doc" xml:lang="en-US">Represents the 49% of Shareholder of SwissLink - 1, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DarleneCovi19Member" xlink:to="IQST_DarleneCovi19Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_DarleneCovi19Member_doc" xml:lang="en-US">Represents the Darlene Covi19, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SwisspeersAgMember" xlink:to="IQST_SwisspeersAgMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_SwisspeersAgMember_doc" xml:lang="en-US">Represents the Swisspeers AG, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_MartusMember" xlink:to="IQST_MartusMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_MartusMember_doc" xml:lang="en-US">Represents the Martus, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_2_lbl" xml:lang="en-US">Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Liabilities_2_lbl" xml:lang="en-US">Liabilities [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_4_lbl" xml:lang="en-US">Stockholders' Equity Attributable to Parent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_2_lbl" xml:lang="en-US">Liabilities and Equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpenses_2_lbl" xml:lang="en-US">Operating Expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_InterestExpense2" xlink:to="IQST_InterestExpense2_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_InterestExpense2_2_lbl" xml:lang="en-US">InterestExpense2</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_2_lbl" xml:lang="en-US">Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_2_lbl" xml:lang="en-US">Income Tax Expense (Benefit)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest_2_lbl" xml:lang="en-US">Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesIssued_3_lbl" xml:lang="en-US">Shares, Issued</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDerivativeLiabilities" xlink:to="us-gaap_IncreaseDecreaseInDerivativeLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInDerivativeLiabilities_2_lbl" xml:lang="en-US">Increase (Decrease) in Derivative Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_2_lbl" xml:lang="en-US">Increase (Decrease) in Accounts Receivable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInInventories_2_lbl" xml:lang="en-US">Increase (Decrease) in Inventories</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_2_lbl" xml:lang="en-US">Increase (Decrease) in Prepaid Expense and Other Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueFromRelatedPartiesCurrent" xlink:to="us-gaap_IncreaseDecreaseInDueFromRelatedPartiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedPartiesCurrent_2_lbl" xml:lang="en-US">Increase (Decrease) in Due from Related Parties, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableTrade_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableTrade_2_lbl" xml:lang="en-US">Increase (Decrease) in Accounts Payable, Trade</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_2_lbl" xml:lang="en-US">Increase (Decrease) in Other Accrued Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Payments to Acquire Property, Plant, and Equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfOtherDebt" xlink:to="us-gaap_RepaymentsOfOtherDebt_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfOtherDebt_2_lbl" xml:lang="en-US">Repayments of Other Debt</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_2_lbl" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_3_lbl" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" xlink:to="us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount_2_lbl" xml:lang="en-US">Settlement of Asset Retirement Obligations Through Noncash Payments, Amount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForSettlementOfDebtValue2" xlink:to="IQST_CommonStockIssuedForSettlementOfDebtValue2_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtValue2_2_lbl" xml:lang="en-US">CommonStockIssuedForSettlementOfDebtValue2</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PreferredStockIssuedForConversionOfCommonStock" xlink:to="IQST_PreferredStockIssuedForConversionOfCommonStock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PreferredStockIssuedForConversionOfCommonStock_2_lbl" xml:lang="en-US">PreferredStockIssuedForConversionOfCommonStock</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_2_lbl" xml:lang="en-US">Cash and Cash Equivalents, at Carrying Value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToOtherRelatedPartiesClassifiedCurrent" xlink:to="us-gaap_DueToOtherRelatedPartiesClassifiedCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DueToOtherRelatedPartiesClassifiedCurrent_2_lbl" xml:lang="en-US">Due to Other Related Parties, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:to="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent_2_lbl" xml:lang="en-US">Accrued Employee Benefits</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PreferredStockIssuedForConversionOfCommonStockValue" xlink:to="IQST_PreferredStockIssuedForConversionOfCommonStockValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PreferredStockIssuedForConversionOfCommonStockValue_2_lbl" xml:lang="en-US">PreferredStockIssuedForConversionOfCommonStockValue</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_WriteOffOfDueFromRelatedParty" xlink:to="IQST_WriteOffOfDueFromRelatedParty_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_WriteOffOfDueFromRelatedParty_2_lbl" xml:lang="en-US">WriteOffOfDueFromRelatedParty</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:to="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_2_lbl" xml:lang="en-US">Payments to Acquire Businesses, Net of Cash Acquired</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets_2_lbl" xml:lang="en-US">Payments to Acquire Intangible Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToFundLongtermLoansToRelatedParties" xlink:to="us-gaap_PaymentsToFundLongtermLoansToRelatedParties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToFundLongtermLoansToRelatedParties_2_lbl" xml:lang="en-US">Payments to Fund Long-Term Loans to Related Parties</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:to="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy_2_lbl" xml:lang="en-US">Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfSalesPolicyTextBlock" xlink:to="us-gaap_CostOfSalesPolicyTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfSalesPolicyTextBlock_2_lbl" xml:lang="en-US">Cost of Goods and Service [Policy Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAccruedLiabilitiesCurrent" xlink:to="us-gaap_OtherAccruedLiabilitiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAccruedLiabilitiesCurrent_2_lbl" xml:lang="en-US">Other Accrued Liabilities, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_2_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:to="us-gaap_BusinessAcquisitionsProFormaRevenue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionsProFormaRevenue_2_lbl" xml:lang="en-US">Business Acquisition, Pro Forma Revenue</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessAcquisitionsProFormaGrossProfit" xlink:to="IQST_BusinessAcquisitionsProFormaGrossProfit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_BusinessAcquisitionsProFormaGrossProfit_2_lbl" xml:lang="en-US">BusinessAcquisitionsProFormaGrossProfit</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessAcquisitionsProFormaOperatingExpenses" xlink:to="IQST_BusinessAcquisitionsProFormaOperatingExpenses_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_BusinessAcquisitionsProFormaOperatingExpenses_2_lbl" xml:lang="en-US">BusinessAcquisitionsProFormaOperatingExpenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessAcquisitionsProFormaOperatingLoss" xlink:to="IQST_BusinessAcquisitionsProFormaOperatingLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_BusinessAcquisitionsProFormaOperatingLoss_2_lbl" xml:lang="en-US">BusinessAcquisitionsProFormaOperatingLoss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessAcquisitionsProFormaOtherExpense" xlink:to="IQST_BusinessAcquisitionsProFormaOtherExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_BusinessAcquisitionsProFormaOtherExpense_2_lbl" xml:lang="en-US">BusinessAcquisitionsProFormaOtherExpense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable" xlink:to="us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_2_lbl" xml:lang="en-US">Common Stock, Share Subscribed but Unissued, Subscriptions Receivable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ManagementFeePayable" xlink:to="us-gaap_ManagementFeePayable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ManagementFeePayable_2_lbl" xml:lang="en-US">Management Fee Payable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent_2_lbl" xml:lang="en-US">Accounts Payable and Other Accrued Liabilities, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedPremium" xlink:to="us-gaap_DebtInstrumentUnamortizedPremium_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentUnamortizedPremium_2_lbl" xml:lang="en-US">Debt Instrument, Unamortized Premium</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_2_lbl" xml:lang="en-US">Deferred Tax Assets, Operating Loss Carryforwards</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_2_lbl" xml:lang="en-US">Deferred Tax Assets, Valuation Allowance</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate" xlink:to="IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate_2_lbl" xml:lang="en-US">DeferredTaxAssetsOperatingLossCarryforwardsApproximate</link:label>
    </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>11
<FILENAME>iqst-20220930_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.16a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://iqstel.com/role/Cover" xlink:href="iqst-20220930.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheets" xlink:href="iqst-20220930.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheetsParenthetical" xlink:href="iqst-20220930.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfOperations" xlink:href="iqst-20220930.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:href="iqst-20220930.xsd#StatementsOfChangesInStockholdersEquityDeficit" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfCashFlows" xlink:href="iqst-20220930.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheetsAnnual" xlink:href="iqst-20220930.xsd#BalanceSheetsAnnual" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheetsAnnualParenthetical" xlink:href="iqst-20220930.xsd#BalanceSheetsAnnualParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfOperationsAnnual" xlink:href="iqst-20220930.xsd#StatementsOfOperationsAnnual" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual" xlink:href="iqst-20220930.xsd#StatementsOfChangesInStockholdersEquityDeficitAnnual" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual" xlink:href="iqst-20220930.xsd#ConsoolidatedStatementsOfCashFlowsAnnual" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:href="iqst-20220930.xsd#Note1-organizationAndDescriptionOfBusiness" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:href="iqst-20220930.xsd#Note2-summaryOfSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note3-GoingConcern" xlink:href="iqst-20220930.xsd#Note3-GoingConcern" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4Acquisitions" xlink:href="iqst-20220930.xsd#Note4Acquisitions" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PropertyAndEquipment" xlink:href="iqst-20220930.xsd#Note5PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6LoansPayable" xlink:href="iqst-20220930.xsd#Note6LoansPayable" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7OtherCurrentLiabilities" xlink:href="iqst-20220930.xsd#Note7OtherCurrentLiabilities" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-RelatedPartyTransactions" xlink:href="iqst-20220930.xsd#Note9-RelatedPartyTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10CommitmentsAndContingencies" xlink:href="iqst-20220930.xsd#Note10CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11-Segments" xlink:href="iqst-20220930.xsd#Note11-Segments" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12SubsequentEvents" xlink:href="iqst-20220930.xsd#Note12SubsequentEvents" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisition" xlink:href="iqst-20220930.xsd#Note4-Acquisition" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets" xlink:href="iqst-20220930.xsd#Note5PrepaidAndOtherCurrentAssets" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6PropertyAndEquipment" xlink:href="iqst-20220930.xsd#Note6PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7LoansPayable" xlink:href="iqst-20220930.xsd#Note7LoansPayable" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8OtherCurrentLiabilities" xlink:href="iqst-20220930.xsd#Note8OtherCurrentLiabilities" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoans" xlink:href="iqst-20220930.xsd#Note9-ConvertibleLoans" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10DerivativeLiability" xlink:href="iqst-20220930.xsd#Note10DerivativeLiability" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11StockholdersEquity" xlink:href="iqst-20220930.xsd#Note11StockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxes" xlink:href="iqst-20220930.xsd#Note12ProvisionForIncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-RelatedPartyTransactions" xlink:href="iqst-20220930.xsd#Note13-RelatedPartyTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note14CommitmentsAndContingencies" xlink:href="iqst-20220930.xsd#Note14CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note15-Segment" xlink:href="iqst-20220930.xsd#Note15-Segment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note16SubsequentEvents." xlink:href="iqst-20220930.xsd#Note16SubsequentEvents." xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:href="iqst-20220930.xsd#Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4AcquisitionsTables" xlink:href="iqst-20220930.xsd#Note4AcquisitionsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentTables" xlink:href="iqst-20220930.xsd#Note5PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6LoansPayableTables" xlink:href="iqst-20220930.xsd#Note6LoansPayableTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7OtherCurrentLiabilitiesTables" xlink:href="iqst-20220930.xsd#Note7OtherCurrentLiabilitiesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11-SegmentsTables" xlink:href="iqst-20220930.xsd#Note11-SegmentsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-AcquisitionTables" xlink:href="iqst-20220930.xsd#Note4-AcquisitionTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables" xlink:href="iqst-20220930.xsd#Note5PrepaidAndOtherCurrentAssetsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6PropertyAndEquipmentTables" xlink:href="iqst-20220930.xsd#Note6PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7LoansPayableTables" xlink:href="iqst-20220930.xsd#Note7LoansPayableTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables" xlink:href="iqst-20220930.xsd#Note8OtherCurrentLiabilitiesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoansTables" xlink:href="iqst-20220930.xsd#Note9-ConvertibleLoansTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10DerivativeLiabilityTables" xlink:href="iqst-20220930.xsd#Note10DerivativeLiabilityTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables" xlink:href="iqst-20220930.xsd#Note12ProvisionForIncomeTaxesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:href="iqst-20220930.xsd#Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="iqst-20220930.xsd#Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisitions-WhislConsiderationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisitions-SmartbizConsiderationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4AcquisitionsDetailsNarrative" xlink:href="iqst-20220930.xsd#Note4AcquisitionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:href="iqst-20220930.xsd#Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" xlink:href="iqst-20220930.xsd#Note5PropertyAndEquipmentDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails" xlink:href="iqst-20220930.xsd#Note6-LoansPayable-ScheduleOfLoansPayableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:href="iqst-20220930.xsd#Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6LoansPayableDetailsNarrative" xlink:href="iqst-20220930.xsd#Note6LoansPayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails" xlink:href="iqst-20220930.xsd#Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative" xlink:href="iqst-20220930.xsd#Note7OtherCurrentLiabilitiesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative" xlink:href="iqst-20220930.xsd#Note9-RelatedPartyTransactionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative" xlink:href="iqst-20220930.xsd#Note10CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails" xlink:href="iqst-20220930.xsd#Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12SubsequentEventsDetailsNarrative" xlink:href="iqst-20220930.xsd#Note12SubsequentEventsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" xlink:href="iqst-20220930.xsd#Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" xlink:href="iqst-20220930.xsd#Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-AcquisitionDetailsNarrative" xlink:href="iqst-20220930.xsd#Note4-AcquisitionDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:href="iqst-20220930.xsd#Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:href="iqst-20220930.xsd#Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative" xlink:href="iqst-20220930.xsd#Note6PropertyAndEquipmentDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails" xlink:href="iqst-20220930.xsd#Note7-LoansPayable-ScheduleOfLoansPayableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:href="iqst-20220930.xsd#Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7LoansPayableDetailsNarrative" xlink:href="iqst-20220930.xsd#Note7LoansPayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" xlink:href="iqst-20220930.xsd#Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" xlink:href="iqst-20220930.xsd#Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" xlink:href="iqst-20220930.xsd#Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" xlink:href="iqst-20220930.xsd#Note9-ConvertibleLoansDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:href="iqst-20220930.xsd#Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:href="iqst-20220930.xsd#Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" xlink:href="iqst-20220930.xsd#Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative" xlink:href="iqst-20220930.xsd#Note11StockholdersEquityDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" xlink:href="iqst-20220930.xsd#Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative" xlink:href="iqst-20220930.xsd#Note12ProvisionForIncomeTaxesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative" xlink:href="iqst-20220930.xsd#Note13-RelatedPartyTransactionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative" xlink:href="iqst-20220930.xsd#Note14CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative" xlink:href="iqst-20220930.xsd#Note16SubsequentEvents.DetailsNarrative" xlink:type="simple" />
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Cover" xlink:title="00000001 - Document - Cover">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CoverAbstract" xlink:label="loc_deiCoverAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentType" xlink:label="loc_deiDocumentType" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentType" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentFlag" xlink:label="loc_deiAmendmentFlag" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAmendmentFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentDescription" xlink:label="loc_deiAmendmentDescription" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAmendmentDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentRegistrationStatement" xlink:label="loc_deiDocumentRegistrationStatement" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentRegistrationStatement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentAnnualReport" xlink:label="loc_deiDocumentAnnualReport" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentAnnualReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentQuarterlyReport" xlink:label="loc_deiDocumentQuarterlyReport" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentQuarterlyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentTransitionReport" xlink:label="loc_deiDocumentTransitionReport" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentTransitionReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentShellCompanyReport" xlink:label="loc_deiDocumentShellCompanyReport" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentShellCompanyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentShellCompanyEventDate" xlink:label="loc_deiDocumentShellCompanyEventDate" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentShellCompanyEventDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentPeriodStartDate" xlink:label="loc_deiDocumentPeriodStartDate" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentPeriodStartDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_deiDocumentPeriodEndDate" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentPeriodEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_deiDocumentFiscalPeriodFocus" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentFiscalPeriodFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_deiDocumentFiscalYearFocus" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentFiscalYearFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_deiCurrentFiscalYearEndDate" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCurrentFiscalYearEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFileNumber" xlink:label="loc_deiEntityFileNumber" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityFileNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityRegistrantName" xlink:label="loc_deiEntityRegistrantName" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityRegistrantName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCentralIndexKey" xlink:label="loc_deiEntityCentralIndexKey" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCentralIndexKey" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityPrimarySicNumber" xlink:label="loc_deiEntityPrimarySicNumber" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityPrimarySicNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityTaxIdentificationNumber" xlink:label="loc_deiEntityTaxIdentificationNumber" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityTaxIdentificationNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityIncorporationStateCountryCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine1" xlink:label="loc_deiEntityAddressAddressLine1" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine2" xlink:label="loc_deiEntityAddressAddressLine2" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine3" xlink:label="loc_deiEntityAddressAddressLine3" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine3" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressCityOrTown" xlink:label="loc_deiEntityAddressCityOrTown" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressCityOrTown" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressStateOrProvince" xlink:label="loc_deiEntityAddressStateOrProvince" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressStateOrProvince" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressCountry" xlink:label="loc_deiEntityAddressCountry" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressCountry" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressPostalZipCode" xlink:label="loc_deiEntityAddressPostalZipCode" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressPostalZipCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CountryRegion" xlink:label="loc_deiCountryRegion" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCountryRegion" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CityAreaCode" xlink:label="loc_deiCityAreaCode" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCityAreaCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_LocalPhoneNumber" xlink:label="loc_deiLocalPhoneNumber" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiLocalPhoneNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Extension" xlink:label="loc_deiExtension" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiExtension" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_WrittenCommunications" xlink:label="loc_deiWrittenCommunications" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiWrittenCommunications" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SolicitingMaterial" xlink:label="loc_deiSolicitingMaterial" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSolicitingMaterial" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_PreCommencementTenderOffer" xlink:label="loc_deiPreCommencementTenderOffer" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiPreCommencementTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="loc_deiPreCommencementIssuerTenderOffer" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiPreCommencementIssuerTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Security12bTitle" xlink:label="loc_deiSecurity12bTitle" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurity12bTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_NoTradingSymbolFlag" xlink:label="loc_deiNoTradingSymbolFlag" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiNoTradingSymbolFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_TradingSymbol" xlink:label="loc_deiTradingSymbol" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiTradingSymbol" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SecurityExchangeName" xlink:label="loc_deiSecurityExchangeName" />
      <link:presentationArc order="380" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurityExchangeName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Security12gTitle" xlink:label="loc_deiSecurity12gTitle" />
      <link:presentationArc order="390" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurity12gTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SecurityReportingObligation" xlink:label="loc_deiSecurityReportingObligation" />
      <link:presentationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurityReportingObligation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AnnualInformationForm" xlink:label="loc_deiAnnualInformationForm" />
      <link:presentationArc order="410" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAnnualInformationForm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="loc_deiAuditedAnnualFinancialStatements" />
      <link:presentationArc order="420" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAuditedAnnualFinancialStatements" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="loc_deiEntityWellKnownSeasonedIssuer" />
      <link:presentationArc order="430" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityWellKnownSeasonedIssuer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityVoluntaryFilers" xlink:label="loc_deiEntityVoluntaryFilers" />
      <link:presentationArc order="440" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityVoluntaryFilers" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_deiEntityCurrentReportingStatus" />
      <link:presentationArc order="450" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCurrentReportingStatus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityInteractiveDataCurrent" xlink:label="loc_deiEntityInteractiveDataCurrent" />
      <link:presentationArc order="460" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityInteractiveDataCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFilerCategory" xlink:label="loc_deiEntityFilerCategory" />
      <link:presentationArc order="470" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityFilerCategory" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntitySmallBusiness" xlink:label="loc_deiEntitySmallBusiness" />
      <link:presentationArc order="480" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntitySmallBusiness" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityEmergingGrowthCompany" xlink:label="loc_deiEntityEmergingGrowthCompany" />
      <link:presentationArc order="490" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityEmergingGrowthCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityExTransitionPeriod" xlink:label="loc_deiEntityExTransitionPeriod" />
      <link:presentationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityExTransitionPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentAccountingStandard" xlink:label="loc_deiDocumentAccountingStandard" />
      <link:presentationArc order="510" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentAccountingStandard" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_OtherReportingStandardItemNumber" xlink:label="loc_deiOtherReportingStandardItemNumber" />
      <link:presentationArc order="520" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiOtherReportingStandardItemNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityShellCompany" xlink:label="loc_deiEntityShellCompany" />
      <link:presentationArc order="530" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityShellCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityPublicFloat" xlink:label="loc_deiEntityPublicFloat" />
      <link:presentationArc order="540" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityPublicFloat" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="loc_deiEntityBankruptcyProceedingsReportingCurrent" />
      <link:presentationArc order="550" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityBankruptcyProceedingsReportingCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_deiEntityCommonStockSharesOutstanding" />
      <link:presentationArc order="560" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCommonStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="loc_deiDocumentsIncorporatedByReferenceTextBlock" />
      <link:presentationArc order="570" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentsIncorporatedByReferenceTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaapStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAssetsAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="loc_us-gaapAssetsCurrentAbstract" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssetsCurrentAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Cash" xlink:label="loc_us-gaapCash" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapCash" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryGross" xlink:label="loc_us-gaapInventoryGross" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapInventoryGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedParties" xlink:label="loc_us-gaapDueFromRelatedParties" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapDueFromRelatedParties" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsDeferredIncome" xlink:label="loc_us-gaapDeferredTaxAssetsDeferredIncome" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsDeferredIncome" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="loc_us-gaapLiabilitiesCurrentAbstract" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLiabilitiesCurrentAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLoansPayableCurrent" xlink:label="loc_us-gaapOtherLoansPayableCurrent" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapOtherLoansPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesPayableRelatedPartiesClassifiedCurrent" xlink:label="loc_us-gaapNotesPayableRelatedPartiesClassifiedCurrent" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapNotesPayableRelatedPartiesClassifiedCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaapOtherLiabilitiesCurrent" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapOtherLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayableToBank" xlink:label="loc_us-gaapLoansPayableToBank" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLoansPayableToBank" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_EmployeeBenefitsNonCurrent" xlink:label="loc_IQSTEmployeeBenefitsNonCurrent" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_IQSTEmployeeBenefitsNonCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="loc_us-gaapStockholdersEquityAbstract" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquityAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapPreferredStockValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaapMinorityInterest" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapMinorityInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Unaudited) (Parenthetical)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaapStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentUnamortizedDiscountCurrent" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountCurrent" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaapCommonStockSharesIssued" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Consolidated Statements of Operations (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeStatementAbstract" xlink:label="loc_us-gaapIncomeStatementAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapRevenues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapOperatingExpensesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingExpensesAbstract" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingExpensesAbstract" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NonoperatingIncomeExpenseAbstract" xlink:label="loc_us-gaapNonoperatingIncomeExpenseAbstract" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNonoperatingIncome" xlink:label="loc_us-gaapOtherNonoperatingIncome" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapOtherNonoperatingIncome" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaapOtherNonoperatingIncomeExpense" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_InterestExpense2" xlink:label="loc_IQSTInterestExpense2" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_IQSTInterestExpense2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:label="loc_IQSTFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_IQSTFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxAbstract" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTaxAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTaxAbstract" xlink:to="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTaxAbstract" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareBasic" xlink:label="loc_us-gaapEarningsPerShareBasic" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapEarningsPerShareBasic" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="loc_us-gaapEarningsPerShareDiluted" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapEarningsPerShareDiluted" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="loc_us-gaapWeightedAverageNumberOfSharesOutstandingBasic" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapWeightedAverageNumberOfSharesOutstandingBasic" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:label="loc_us-gaapWeightedAverageNumberDilutedSharesOutstandingAdjustment" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapWeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Deficit) (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfStockholdersEquityAbstract" xlink:label="loc_us-gaapStatementOfStockholdersEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfStockholdersEquityAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="70" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapCommonStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="loc_us-gaapAdditionalPaidInCapitalMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapAdditionalPaidInCapitalMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsMember" xlink:label="loc_us-gaapRetainedEarningsMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapRetainedEarningsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeMember" xlink:label="loc_us-gaapComprehensiveIncomeMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapComprehensiveIncomeMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoncontrollingInterestMember" xlink:label="loc_us-gaapNoncontrollingInterestMember" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapNoncontrollingInterestMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:label="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="70" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapSeriesAPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapSeriesBPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharesIssued" xlink:label="loc_us-gaapSharesIssued" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesIssued" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments" xlink:label="loc_us-gaapTemporaryEquityForeignCurrencyTranslationAdjustments" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapTemporaryEquityForeignCurrencyTranslationAdjustments" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_StockIssuedDuringPeriodValueAcquisitionsToBeIssued" xlink:label="loc_IQSTStockIssuedDuringPeriodValueAcquisitionsToBeIssued" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTStockIssuedDuringPeriodValueAcquisitionsToBeIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_StockIssuedDuringPeriodSharesAcquisitionsToBeIssued" xlink:label="loc_IQSTStockIssuedDuringPeriodSharesAcquisitionsToBeIssued" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTStockIssuedDuringPeriodSharesAcquisitionsToBeIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockPayableValue" xlink:label="loc_IQSTCommonStockPayableValue" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockPayableValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockPayableShares" xlink:label="loc_IQSTCommonStockPayableShares" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockPayableShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueRestrictedStockAwardGross" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueRestrictedStockAwardGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesRestrictedStockAwardGross" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesRestrictedStockAwardGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue1" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtShares" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueConversionOfConvertibleSecurities" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForForbearanceOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForConversionOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForConversionOfDebtValue" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForConversionOfDebtValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForVOnversionOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForVOnversionOfDebtShares" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForVOnversionOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CancellationOfCommonStockValue" xlink:label="loc_IQSTCancellationOfCommonStockValue" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCancellationOfCommonStockValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CancellationOfCommonStockShares" xlink:label="loc_IQSTCancellationOfCommonStockShares" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCancellationOfCommonStockShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentDecreaseForgiveness" xlink:label="loc_us-gaapDebtInstrumentDecreaseForgiveness" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentDecreaseForgiveness" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_2" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharesIssued" xlink:label="loc_us-gaapSharesIssued_2" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesIssued_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Consolidated Statements of Cash Flows (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="loc_us-gaapStatementOfCashFlowsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaapAdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapAdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:label="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FinancingReceivableAccruedInterestWriteoff" xlink:label="loc_us-gaapFinancingReceivableAccruedInterestWriteoff" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapFinancingReceivableAccruedInterestWriteoff" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdjustmentForAmortization" xlink:label="loc_us-gaapAdjustmentForAmortization" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapAdjustmentForAmortization" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDerivativeLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInDerivativeLiabilities" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInDerivativeLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PrepaymentAndDefaultPenalty" xlink:label="loc_IQSTPrepaymentAndDefaultPenalty" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_IQSTPrepaymentAndDefaultPenalty" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInInventories" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDueFromRelatedPartiesCurrent" xlink:label="loc_us-gaapIncreaseDecreaseInDueFromRelatedPartiesCurrent" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInDueFromRelatedPartiesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableTrade" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableTrade" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAcquisitionRelatedCosts" xlink:label="loc_us-gaapBusinessCombinationAcquisitionRelatedCosts" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapBusinessCombinationAcquisitionRelatedCosts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireProductiveAssets" xlink:label="loc_us-gaapPaymentsToAcquireProductiveAssets" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToAcquireProductiveAssets" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsForAdvanceToAffiliate" xlink:label="loc_us-gaapPaymentsForAdvanceToAffiliate" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsForAdvanceToAffiliate" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRelatedPartyDebt" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromRelatedPartyDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromOtherDebt" xlink:label="loc_us-gaapProceedsFromOtherDebt" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromOtherDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfOtherDebt" xlink:label="loc_us-gaapRepaymentsOfOtherDebt" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapRepaymentsOfOtherDebt" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapRepaymentsOfRelatedPartyDebt" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapRepaymentsOfRelatedPartyDebt" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromIssuanceOfCommonStock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions" xlink:label="loc_IQSTProceedsFromIssuanceOfCommonStockPurchaseOptions" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_IQSTProceedsFromIssuanceOfCommonStockPurchaseOptions" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfConvertibleDebt" xlink:label="loc_us-gaapRepaymentsOfConvertibleDebt" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapRepaymentsOfConvertibleDebt" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_2" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="loc_us-gaapSupplementalCashFlowInformationAbstract" />
      <link:presentationArc order="380" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestPaidNet" xlink:label="loc_us-gaapInterestPaidNet" />
      <link:presentationArc order="390" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:to="loc_us-gaapInterestPaidNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxesPaidNet" xlink:label="loc_us-gaapIncomeTaxesPaidNet" />
      <link:presentationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:to="loc_us-gaapIncomeTaxesPaidNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:label="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" />
      <link:presentationArc order="410" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" />
      <link:presentationArc order="420" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_StockIssuedDuringPeriodValueAcquisitionsToBeIssued" xlink:label="loc_IQSTStockIssuedDuringPeriodValueAcquisitionsToBeIssued" />
      <link:presentationArc order="430" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTStockIssuedDuringPeriodValueAcquisitionsToBeIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="loc_us-gaapDebtConversionConvertedInstrumentAmount1" />
      <link:presentationArc order="440" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_us-gaapDebtConversionConvertedInstrumentAmount1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" xlink:label="loc_us-gaapSettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" />
      <link:presentationArc order="450" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_us-gaapSettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RelatedPartyDebtForgiveness" xlink:label="loc_IQSTRelatedPartyDebtForgiveness" />
      <link:presentationArc order="460" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTRelatedPartyDebtForgiveness" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue2" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtValue2" />
      <link:presentationArc order="470" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtValue2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue" />
      <link:presentationArc order="480" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredStockIssuedForConversionOfCommonStock" xlink:label="loc_IQSTPreferredStockIssuedForConversionOfCommonStock" />
      <link:presentationArc order="490" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTPreferredStockIssuedForConversionOfCommonStock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheetsAnnual" xlink:title="00000007 - Statement - Consolidated Balance Sheets (Annual)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaapStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAssetsAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="loc_us-gaapAssetsCurrentAbstract" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssetsCurrentAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedParties" xlink:label="loc_us-gaapDueFromRelatedParties" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapDueFromRelatedParties" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsNet" xlink:label="loc_us-gaapDeferredTaxAssetsNet" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsNet" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="loc_us-gaapLiabilitiesCurrentAbstract" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLiabilitiesCurrentAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermBorrowings" xlink:label="loc_us-gaapShortTermBorrowings" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapShortTermBorrowings" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToOtherRelatedPartiesClassifiedCurrent" xlink:label="loc_us-gaapDueToOtherRelatedPartiesClassifiedCurrent" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapDueToOtherRelatedPartiesClassifiedCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleSubordinatedDebtCurrent" xlink:label="loc_us-gaapConvertibleSubordinatedDebtCurrent" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapConvertibleSubordinatedDebtCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaapOtherLiabilitiesCurrent" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapOtherLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeLiabilitiesCurrent" xlink:label="loc_us-gaapDerivativeLiabilitiesCurrent" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapDerivativeLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleDebtNoncurrent" xlink:label="loc_us-gaapConvertibleDebtNoncurrent" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapConvertibleDebtNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayableToBank" xlink:label="loc_us-gaapLoansPayableToBank" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLoansPayableToBank" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:label="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="loc_us-gaapStockholdersEquityAbstract" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquityAbstract" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapPreferredStockValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaapMinorityInterest" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapMinorityInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheetsAnnualParenthetical" xlink:title="00000008 - Statement - Consolidated Balance Sheets (Annual) (Parenthetical)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaapStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentUnamortizedDiscountCurrent" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountCurrent" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_LoansPayableUnamortizedDiscount1" xlink:label="loc_IQSTLoansPayableUnamortizedDiscount1" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTLoansPayableUnamortizedDiscount1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountNoncurrent" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfOperationsAnnual" xlink:title="00000009 - Statement - Consolidated Statements of Operations (Annual)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeStatementAbstract" xlink:label="loc_us-gaapIncomeStatementAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapRevenues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapOperatingExpensesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingExpensesAbstract" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingExpensesAbstract" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NonoperatingIncomeExpenseAbstract" xlink:label="loc_us-gaapNonoperatingIncomeExpenseAbstract" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNonoperatingIncome" xlink:label="loc_us-gaapOtherNonoperatingIncome" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapOtherNonoperatingIncome" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaapOtherNonoperatingIncomeExpense" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_InterestExpense2" xlink:label="loc_IQSTInterestExpense2" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_IQSTInterestExpense2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:label="loc_IQSTFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_IQSTFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxAbstract" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTaxAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTaxAbstract" xlink:to="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTaxAbstract" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareBasic" xlink:label="loc_us-gaapEarningsPerShareBasic" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapEarningsPerShareBasic" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="loc_us-gaapWeightedAverageNumberOfSharesOutstandingBasic" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapWeightedAverageNumberOfSharesOutstandingBasic" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual" xlink:title="00000010 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Deficit) (Annual)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfStockholdersEquityAbstract" xlink:label="loc_us-gaapStatementOfStockholdersEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfStockholdersEquityAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="70" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapCommonStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="loc_us-gaapAdditionalPaidInCapitalMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapAdditionalPaidInCapitalMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsMember" xlink:label="loc_us-gaapRetainedEarningsMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapRetainedEarningsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeMember" xlink:label="loc_us-gaapComprehensiveIncomeMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapComprehensiveIncomeMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoncontrollingInterestMember" xlink:label="loc_us-gaapNoncontrollingInterestMember" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapNoncontrollingInterestMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:label="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="70" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapSeriesAPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapSeriesBPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharesIssued" xlink:label="loc_us-gaapSharesIssued" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesIssued" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredStockIssuedForConversionOfCommonStockValue" xlink:label="loc_IQSTPreferredStockIssuedForConversionOfCommonStockValue" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTPreferredStockIssuedForConversionOfCommonStockValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredStockIssuedForConversionOfCommonStockShares" xlink:label="loc_IQSTPreferredStockIssuedForConversionOfCommonStockShares" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTPreferredStockIssuedForConversionOfCommonStockShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue1" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtShares" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForForbearanceOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForConversionOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForConversionOfDebtValue" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForConversionOfDebtValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForConversionOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForConversionOfDebtShares" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForConversionOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueStockOptionsExercised" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueStockOptionsExercised" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_AcquisitionOfIOTLabs" xlink:label="loc_IQSTAcquisitionOfIOTLabs" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTAcquisitionOfIOTLabs" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_AcquisitionOfIOTLabsShares" xlink:label="loc_IQSTAcquisitionOfIOTLabsShares" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTAcquisitionOfIOTLabsShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments" xlink:label="loc_us-gaapTemporaryEquityForeignCurrencyTranslationAdjustments" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapTemporaryEquityForeignCurrencyTranslationAdjustments" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockPayableValue" xlink:label="loc_IQSTCommonStockPayableValue" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockPayableValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockPayableShares" xlink:label="loc_IQSTCommonStockPayableShares" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockPayableShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RelatedPartyDebtToEquitySwapValue" xlink:label="loc_IQSTRelatedPartyDebtToEquitySwapValue" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTRelatedPartyDebtToEquitySwapValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RelatedPartyDebtToEquitySwapShares" xlink:label="loc_IQSTRelatedPartyDebtToEquitySwapShares" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTRelatedPartyDebtToEquitySwapShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CancellationOfCommonStockValue" xlink:label="loc_IQSTCancellationOfCommonStockValue" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCancellationOfCommonStockValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CancellationOfCommonStockShares" xlink:label="loc_IQSTCancellationOfCommonStockShares" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCancellationOfCommonStockShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_2" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharesIssued" xlink:label="loc_us-gaapSharesIssued_2" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesIssued_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual" xlink:title="00000011 - Statement - Consoolidated Statements of Cash Flows (Annual)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="loc_us-gaapStatementOfCashFlowsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaapAdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapAdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:label="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_WriteOffOfDueFromRelatedParty" xlink:label="loc_IQSTWriteOffOfDueFromRelatedParty" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_IQSTWriteOffOfDueFromRelatedParty" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdjustmentForAmortization" xlink:label="loc_us-gaapAdjustmentForAmortization" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapAdjustmentForAmortization" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDerivativeLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInDerivativeLiabilities" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInDerivativeLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableTrade" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableTrade" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="loc_us-gaapPaymentsToAcquireBusinessesNetOfCashAcquired" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToAcquireBusinessesNetOfCashAcquired" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireIntangibleAssets" xlink:label="loc_us-gaapPaymentsToAcquireIntangibleAssets" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToAcquireIntangibleAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToFundLongtermLoansToRelatedParties" xlink:label="loc_us-gaapPaymentsToFundLongtermLoansToRelatedParties" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToFundLongtermLoansToRelatedParties" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:label="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromOtherDebt" xlink:label="loc_us-gaapProceedsFromOtherDebt" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromOtherDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfOtherDebt" xlink:label="loc_us-gaapRepaymentsOfOtherDebt" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapRepaymentsOfOtherDebt" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRelatedPartyDebt" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromRelatedPartyDebt" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapRepaymentsOfRelatedPartyDebt" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapRepaymentsOfRelatedPartyDebt" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromIssuanceOfCommonStock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromConvertibleDebt" xlink:label="loc_us-gaapProceedsFromConvertibleDebt" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromConvertibleDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfConvertibleDebt" xlink:label="loc_us-gaapRepaymentsOfConvertibleDebt" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapRepaymentsOfConvertibleDebt" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_2" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="loc_us-gaapSupplementalCashFlowInformationAbstract" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestPaidNet" xlink:label="loc_us-gaapInterestPaidNet" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:to="loc_us-gaapInterestPaidNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxesPaidNet" xlink:label="loc_us-gaapIncomeTaxesPaidNet" />
      <link:presentationArc order="380" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:to="loc_us-gaapIncomeTaxesPaidNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:label="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" />
      <link:presentationArc order="390" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount" xlink:label="loc_IQSTDerivativeLiabilitiesRecognizedAsDebtDiscount" />
      <link:presentationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTDerivativeLiabilitiesRecognizedAsDebtDiscount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockPayableValue" xlink:label="loc_IQSTCommonStockPayableValue" />
      <link:presentationArc order="410" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTCommonStockPayableValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="loc_us-gaapDebtConversionConvertedInstrumentAmount1" />
      <link:presentationArc order="420" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_us-gaapDebtConversionConvertedInstrumentAmount1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromWarrantExercises" xlink:label="loc_us-gaapProceedsFromWarrantExercises" />
      <link:presentationArc order="430" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_us-gaapProceedsFromWarrantExercises" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" xlink:label="loc_us-gaapSettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" />
      <link:presentationArc order="440" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_us-gaapSettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RelatedPartyDebtToEquitySwapValue" xlink:label="loc_IQSTRelatedPartyDebtToEquitySwapValue" />
      <link:presentationArc order="450" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTRelatedPartyDebtToEquitySwapValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_AmountOwingForAcquisitionOfIOT" xlink:label="loc_IQSTAmountOwingForAcquisitionOfIOT" />
      <link:presentationArc order="460" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTAmountOwingForAcquisitionOfIOT" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue" />
      <link:presentationArc order="470" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ReplacementOfConvertibleNoitesToNotesPayable" xlink:label="loc_IQSTReplacementOfConvertibleNoitesToNotesPayable" />
      <link:presentationArc order="480" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTReplacementOfConvertibleNoitesToNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredStockIssuedForConversionOfCommonStock" xlink:label="loc_IQSTPreferredStockIssuedForConversionOfCommonStock" />
      <link:presentationArc order="490" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTPreferredStockIssuedForConversionOfCommonStock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SubscriptionReceivable" xlink:label="loc_IQSTSubscriptionReceivable" />
      <link:presentationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTSubscriptionReceivable" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:title="00000012 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" xlink:label="loc_us-gaapOrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapOrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:title="00000013 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SignificantAccountingPoliciesTextBlock" xlink:label="loc_us-gaapSignificantAccountingPoliciesTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapSignificantAccountingPoliciesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note3-GoingConcern" xlink:title="00000014 - Disclosure - NOTE 3 - GOING CONCERN">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubstantialDoubtAboutGoingConcernTextBlock" xlink:label="loc_us-gaapSubstantialDoubtAboutGoingConcernTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapSubstantialDoubtAboutGoingConcernTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4Acquisitions" xlink:title="00000015 - Disclosure - NOTE 4 &#8211; ACQUISITIONS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" xlink:label="loc_us-gaapBusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipment" xlink:title="00000016 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6LoansPayable" xlink:title="00000017 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="loc_us-gaapDebtDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapDebtDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7OtherCurrentLiabilities" xlink:title="00000018 - Disclosure - NOTE 7 &#8211; OTHER CURRENT LIABILITIES">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesDisclosureAbstract" xlink:label="loc_us-gaapOtherLiabilitiesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesDisclosureTextBlock" xlink:label="loc_us-gaapOtherLiabilitiesDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapOtherLiabilitiesDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-RelatedPartyTransactions" xlink:title="00000019 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsAbstract" xlink:label="loc_us-gaapRelatedPartyTransactionsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:label="loc_us-gaapRelatedPartyTransactionsDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionsAbstract" xlink:to="loc_us-gaapRelatedPartyTransactionsDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10CommitmentsAndContingencies" xlink:title="00000020 - Disclosure - NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapCommitmentsAndContingenciesDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-Segments" xlink:title="00000021 - Disclosure - NOTE 11 - SEGMENTS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentReportingAbstract" xlink:label="loc_us-gaapSegmentReportingAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentReportingDisclosureTextBlock" xlink:label="loc_us-gaapSegmentReportingDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapSegmentReportingDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12SubsequentEvents" xlink:title="00000022 - Disclosure - NOTE 12 &#8211; SUBSEQUENT EVENTS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsAbstract" xlink:label="loc_us-gaapSubsequentEventsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsTextBlock" xlink:label="loc_us-gaapSubsequentEventsTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSubsequentEventsAbstract" xlink:to="loc_us-gaapSubsequentEventsTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisition" xlink:title="00000023 - Disclosure - NOTE 4 - ACQUISITION">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" xlink:label="loc_us-gaapBusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets" xlink:title="00000024 - Disclosure - NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:label="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock" xlink:label="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6PropertyAndEquipment" xlink:title="00000025 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTextBlock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7LoansPayable" xlink:title="00000026 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="loc_us-gaapDebtDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapDebtDisclosureTextBlock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8OtherCurrentLiabilities" xlink:title="00000027 - Disclosure - NOTE 8 &#8211; OTHER CURRENT LIABILITIES">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesDisclosureAbstract" xlink:label="loc_us-gaapOtherLiabilitiesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesDisclosureTextBlock" xlink:label="loc_us-gaapOtherLiabilitiesDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapOtherLiabilitiesDisclosureTextBlock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoans" xlink:title="00000028 - Disclosure - NOTE 9 - CONVERTIBLE LOANS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleDebtTableTextBlock" xlink:label="loc_us-gaapConvertibleDebtTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapConvertibleDebtTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10DerivativeLiability" xlink:title="00000029 - Disclosure - NOTE 10 &#8211; DERIVATIVE LIABILITY">
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_DisclosureNote10DerivativeLiabilityAbstract" xlink:label="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativesAndFairValueTextBlock" xlink:label="loc_us-gaapDerivativesAndFairValueTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapDerivativesAndFairValueTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11StockholdersEquity" xlink:title="00000030 - Disclosure - NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityAbstract" xlink:label="loc_us-gaapEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:label="loc_us-gaapStockholdersEquityNoteDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityAbstract" xlink:to="loc_us-gaapStockholdersEquityNoteDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12ProvisionForIncomeTaxes" xlink:title="00000031 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="loc_us-gaapIncomeTaxDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="loc_us-gaapIncomeTaxDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapIncomeTaxDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-RelatedPartyTransactions" xlink:title="00000032 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsAbstract" xlink:label="loc_us-gaapRelatedPartyTransactionsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:label="loc_us-gaapRelatedPartyTransactionsDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionsAbstract" xlink:to="loc_us-gaapRelatedPartyTransactionsDisclosureTextBlock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14CommitmentsAndContingencies" xlink:title="00000033 - Disclosure - NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapCommitmentsAndContingenciesDisclosureTextBlock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note15-Segment" xlink:title="00000034 - Disclosure - NOTE 15 - SEGMENT">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentReportingAbstract" xlink:label="loc_us-gaapSegmentReportingAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentReportingDisclosureTextBlock" xlink:label="loc_us-gaapSegmentReportingDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapSegmentReportingDisclosureTextBlock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapRevenues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapOperatingExpensesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapAssetsAbstract" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsNoncurrent" xlink:label="loc_us-gaapAssetsNoncurrent" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssetsNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAbstract" xlink:label="loc_us-gaapLiabilitiesAbstract" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapLiabilitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAbstract" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="loc_us-gaapLiabilitiesNoncurrent" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAbstract" xlink:to="loc_us-gaapLiabilitiesNoncurrent" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note16SubsequentEvents." xlink:title="00000035 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS.">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsAbstract" xlink:label="loc_us-gaapSubsequentEventsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsTextBlock" xlink:label="loc_us-gaapSubsequentEventsTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSubsequentEventsAbstract" xlink:to="loc_us-gaapSubsequentEventsTextBlock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000036 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:label="loc_us-gaapBasisOfAccountingPolicyPolicyTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapBasisOfAccountingPolicyPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConsolidationPolicyTextBlock" xlink:label="loc_us-gaapConsolidationPolicyTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapConsolidationPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UseOfEstimates" xlink:label="loc_us-gaapUseOfEstimates" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapUseOfEstimates" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationsPolicy" xlink:label="loc_us-gaapBusinessCombinationsPolicy" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapBusinessCombinationsPolicy" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:label="loc_us-gaapForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock" xlink:label="loc_us-gaapAccountsReceivableAllowanceForCreditLossTableTextBlock" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapAccountsReceivableAllowanceForCreditLossTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerSharePolicyTextBlock" xlink:label="loc_us-gaapEarningsPerSharePolicyTextBlock" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapEarningsPerSharePolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:label="loc_us-gaapConcentrationRiskDisclosureTextBlock" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapConcentrationRiskDisclosureTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="loc_us-gaapRevenueRecognitionPolicyTextBlock" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapRevenueRecognitionPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:label="loc_us-gaapNewAccountingPronouncementsPolicyPolicyTextBlock" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapNewAccountingPronouncementsPolicyPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:label="loc_us-gaapCashAndCashEquivalentsPolicyTextBlock" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapCashAndCashEquivalentsPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:label="loc_us-gaapImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:label="loc_us-gaapPropertyPlantAndEquipmentPolicyTextBlock" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsIntangibleAssetsPolicy" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapGoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsGoodwillPolicy" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapGoodwillAndIntangibleAssetsGoodwillPolicy" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PostemploymentBenefitPlansPolicy" xlink:label="loc_us-gaapPostemploymentBenefitPlansPolicy" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapPostemploymentBenefitPlansPolicy" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CreditLossFinancialInstrumentPolicyTextBlock" xlink:label="loc_us-gaapCreditLossFinancialInstrumentPolicyTextBlock" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapCreditLossFinancialInstrumentPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativesPolicyTextBlock" xlink:label="loc_us-gaapDerivativesPolicyTextBlock" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapDerivativesPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxPolicyTextBlock" xlink:label="loc_us-gaapIncomeTaxPolicyTextBlock" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapIncomeTaxPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock" xlink:label="loc_srtSummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_srtSummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfSalesPolicyTextBlock" xlink:label="loc_us-gaapCostOfSalesPolicyTextBlock" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapCostOfSalesPolicyTextBlock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LessorLeasesPolicyTextBlock" xlink:label="loc_us-gaapLessorLeasesPolicyTextBlock" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapLessorLeasesPolicyTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4AcquisitionsTables" xlink:title="00000037 - Disclosure - NOTE 4 &#8211; ACQUISITIONS (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ConsiderationOfWhisl" xlink:label="loc_IQSTConsiderationOfWhisl" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_IQSTConsiderationOfWhisl" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ConsiderationOfSmartbiz" xlink:label="loc_IQSTConsiderationOfSmartbiz" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_IQSTConsiderationOfSmartbiz" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock" xlink:label="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock" xlink:label="loc_IQSTScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_IQSTScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:label="loc_us-gaapBusinessAcquisitionProFormaInformationTextBlock" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessAcquisitionProFormaInformationTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipmentTables" xlink:title="00000038 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" xlink:label="loc_us-gaapScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6LoansPayableTables" xlink:title="00000039 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ScheduleOfLoansPayableTextBlock" xlink:label="loc_IQSTScheduleOfLoansPayableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_IQSTScheduleOfLoansPayableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock" xlink:label="loc_IQSTScheduleOfLoansPayableToRelatedPartiesTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_IQSTScheduleOfLoansPayableToRelatedPartiesTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ForeignCurrencyDisclosureTextBlock" xlink:label="loc_us-gaapForeignCurrencyDisclosureTextBlock" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapForeignCurrencyDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7OtherCurrentLiabilitiesTables" xlink:title="00000040 - Disclosure - NOTE 7 &#8211; OTHER CURRENT LIABILITIES (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesDisclosureAbstract" xlink:label="loc_us-gaapOtherLiabilitiesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherCurrentLiabilitiesTableTextBlock" xlink:label="loc_us-gaapOtherCurrentLiabilitiesTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapOtherCurrentLiabilitiesTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-SegmentsTables" xlink:title="00000041 - Disclosure - NOTE 11 - SEGMENTS (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentReportingAbstract" xlink:label="loc_us-gaapSegmentReportingAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:label="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-AcquisitionTables" xlink:title="00000042 - Disclosure - NOTE 4 - ACQUISITION (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" xlink:label="loc_us-gaapScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:label="loc_us-gaapBusinessAcquisitionProFormaInformationTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessAcquisitionProFormaInformationTextBlock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables" xlink:title="00000043 - Disclosure - NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:label="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherCurrentAssetsTextBlock" xlink:label="loc_us-gaapOtherCurrentAssetsTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_us-gaapOtherCurrentAssetsTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6PropertyAndEquipmentTables" xlink:title="00000044 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" xlink:label="loc_us-gaapScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7LoansPayableTables" xlink:title="00000045 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfDebtTableTextBlock" xlink:label="loc_us-gaapScheduleOfDebtTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfDebtTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock" xlink:label="loc_IQSTScheduleOfLoansPayableToRelatedPartiesTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_IQSTScheduleOfLoansPayableToRelatedPartiesTextBlock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables" xlink:title="00000046 - Disclosure - NOTE 8 &#8211; OTHER CURRENT LIABILITIES (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesDisclosureAbstract" xlink:label="loc_us-gaapOtherLiabilitiesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesTableTextBlock" xlink:label="loc_us-gaapOtherLiabilitiesTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapOtherLiabilitiesTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansTables" xlink:title="00000047 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTextBlock" xlink:label="loc_us-gaapShortTermDebtTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapShortTermDebtTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:label="loc_us-gaapScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10DerivativeLiabilityTables" xlink:title="00000048 - Disclosure - NOTE 10 &#8211; DERIVATIVE LIABILITY (Tables)">
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_DisclosureNote10DerivativeLiabilityAbstract" xlink:label="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock" xlink:label="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock" xlink:label="loc_us-gaapFairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapFairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock" xlink:label="loc_us-gaapScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables" xlink:title="00000049 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="loc_us-gaapIncomeTaxDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:label="loc_us-gaapScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:title="00000050 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfRestructuringAndRelatedCostsTable" xlink:label="loc_us-gaapScheduleOfRestructuringAndRelatedCostsTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapScheduleOfRestructuringAndRelatedCostsTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestructuringCostAndReserveLineItems" xlink:label="loc_us-gaapRestructuringCostAndReserveLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfRestructuringAndRelatedCostsTable" xlink:to="loc_us-gaapRestructuringCostAndReserveLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfRestructuringAndRelatedCostsTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_WhislTelecomLLCMember" xlink:label="loc_IQSTWhislTelecomLLCMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTWhislTelecomLLCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SmartbizTelecomLLCMember" xlink:label="loc_IQSTSmartbizTelecomLLCMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTSmartbizTelecomLLCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityIncorporationDateOfIncorporation" xlink:label="loc_deiEntityIncorporationDateOfIncorporation" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_deiEntityIncorporationDateOfIncorporation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1" xlink:label="loc_us-gaapNoncashOrPartNoncashAcquisitionInterestAcquired1" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapNoncashOrPartNoncashAcquisitionInterestAcquired1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_deiEntityIncorporationStateCountryCode" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000051 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MajorCustomersAxis" xlink:label="loc_srtMajorCustomersAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_srtMajorCustomersAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_NameOfMajorCustomerDomain" xlink:label="loc_srtNameOfMajorCustomerDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtMajorCustomersAxis" xlink:to="loc_srtNameOfMajorCustomerDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_TenCustomersMember" xlink:label="loc_IQSTTenCustomersMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_IQSTTenCustomersMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SixCustomersMember" xlink:label="loc_IQSTSixCustomersMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_IQSTSixCustomersMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComputerEquipmentMember" xlink:label="loc_us-gaapComputerEquipmentMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="loc_us-gaapComputerEquipmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComputerSoftwareIntangibleAssetMember" xlink:label="loc_us-gaapComputerSoftwareIntangibleAssetMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="loc_us-gaapComputerSoftwareIntangibleAssetMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="loc_us-gaapConcentrationRiskPercentage1" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapConcentrationRiskPercentage1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:label="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails" xlink:title="00000052 - Disclosure - NOTE 4 - ACQUISITIONS - Whisl Consideration (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_WhislTelecomLLCMember" xlink:label="loc_IQSTWhislTelecomLLCMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTWhislTelecomLLCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SmartbizTelecomLLCMember" xlink:label="loc_IQSTSmartbizTelecomLLCMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTSmartbizTelecomLLCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:label="loc_us-gaapBusinessAcquisitionCostOfAcquiredEntityTransactionCosts" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationContingentConsiderationLiability" xlink:label="loc_us-gaapBusinessCombinationContingentConsiderationLiability" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationContingentConsiderationLiability" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AcquisitionCostsCumulative" xlink:label="loc_us-gaapAcquisitionCostsCumulative" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCostsCumulative" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails" xlink:title="00000053 - Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Consideration (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SmartbizTelecomLLCMember" xlink:label="loc_IQSTSmartbizTelecomLLCMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTSmartbizTelecomLLCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:label="loc_us-gaapBusinessAcquisitionCostOfAcquiredEntityTransactionCosts" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationContingentConsiderationLiability" xlink:label="loc_us-gaapBusinessCombinationContingentConsiderationLiability" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationContingentConsiderationLiability" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AcquisitionCostsCumulative" xlink:label="loc_us-gaapAcquisitionCostsCumulative" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCostsCumulative" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails" xlink:title="00000054 - Disclosure - NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_WhislTelecomLLCMember" xlink:label="loc_IQSTWhislTelecomLLCMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTWhislTelecomLLCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AcquisitionCostsCumulative" xlink:label="loc_us-gaapAcquisitionCostsCumulative" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCostsCumulative" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAcquiredReceivablesFairValue" xlink:label="loc_us-gaapBusinessCombinationAcquiredReceivablesFairValue" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationAcquiredReceivablesFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:label="loc_us-gaapBusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" xlink:label="loc_us-gaapBusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails" xlink:title="00000055 - Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SmartbizTelecomLLCMember" xlink:label="loc_IQSTSmartbizTelecomLLCMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTSmartbizTelecomLLCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AcquisitionCostsCumulative" xlink:label="loc_us-gaapAcquisitionCostsCumulative" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCostsCumulative" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAcquiredReceivablesFairValue" xlink:label="loc_us-gaapBusinessCombinationAcquiredReceivablesFairValue" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationAcquiredReceivablesFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:label="loc_us-gaapBusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" xlink:label="loc_us-gaapBusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails" xlink:title="00000056 - Disclosure - NOTE 4 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ProFormaAcquisitionsMember" xlink:label="loc_IQSTProFormaAcquisitionsMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTProFormaAcquisitionsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapRevenues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapOperatingExpensesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4AcquisitionsDetailsNarrative" xlink:title="00000057 - Disclosure - NOTE 4 &#8211; ACQUISITIONS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_WhislTelecomLLCMember" xlink:label="loc_IQSTWhislTelecomLLCMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTWhislTelecomLLCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SmartbizTelecomLLCMember" xlink:label="loc_IQSTSmartbizTelecomLLCMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTSmartbizTelecomLLCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1" xlink:label="loc_us-gaapNoncashOrPartNoncashAcquisitionInterestAcquired1" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNoncashOrPartNoncashAcquisitionInterestAcquired1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AcquisitionCostsCumulative" xlink:label="loc_us-gaapAcquisitionCostsCumulative" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCostsCumulative" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AcquisitionCosts" xlink:label="loc_us-gaapAcquisitionCosts" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCosts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:title="00000058 - Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="loc_us-gaapPropertyPlantAndEquipmentLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TechnologyEquipmentMember" xlink:label="loc_us-gaapTechnologyEquipmentMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapTechnologyEquipmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SoftwareDevelopmentMember" xlink:label="loc_us-gaapSoftwareDevelopmentMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapSoftwareDevelopmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherMachineryAndEquipmentMember" xlink:label="loc_us-gaapOtherMachineryAndEquipmentMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapOtherMachineryAndEquipmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" xlink:title="00000059 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_us-gaapDepreciationAndAmortization" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapDepreciationAndAmortization" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails" xlink:title="00000060 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BridgeLoanMember" xlink:label="loc_us-gaapBridgeLoanMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_us-gaapBridgeLoanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_MartusMember" xlink:label="loc_IQSTMartusMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMartusMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SwisspeersAgMember" xlink:label="loc_IQSTSwisspeersAgMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSwisspeersAgMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_DarleneCovi19Member" xlink:label="loc_IQSTDarleneCovi19Member" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTDarleneCovi19Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_LoansPayableOneMember" xlink:label="loc_IQSTLoansPayableOneMember" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTLoansPayableOneMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentPaymentTerms" xlink:label="loc_us-gaapDebtInstrumentPaymentTerms" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentPaymentTerms" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscount" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebt" xlink:label="loc_us-gaapLongTermDebt" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtCurrent" xlink:label="loc_us-gaapLongTermDebtCurrent" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="loc_us-gaapLongTermDebtNoncurrent" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtNoncurrent" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:title="00000061 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_N49OfShareholderOfSwisslink1Member" xlink:label="loc_IQSTN49OfShareholderOfSwisslink1Member" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTN49OfShareholderOfSwisslink1Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_N49OfShareholderOfSwisslink2Member" xlink:label="loc_IQSTN49OfShareholderOfSwisslink2Member" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTN49OfShareholderOfSwisslink2Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayable" xlink:label="loc_us-gaapLoansPayable" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLoansPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayableCurrent" xlink:label="loc_us-gaapLoansPayableCurrent" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLoansPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermLoansPayable" xlink:label="loc_us-gaapLongTermLoansPayable" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermLoansPayable" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6LoansPayableDetailsNarrative" xlink:title="00000062 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ThirdPartyLoansMember" xlink:label="loc_IQSTThirdPartyLoansMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTThirdPartyLoansMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayableMember" xlink:label="loc_us-gaapLoansPayableMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_us-gaapLoansPayableMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOtherLoans" xlink:label="loc_us-gaapIncreaseDecreaseInOtherLoans" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInOtherLoans" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsForLoans" xlink:label="loc_us-gaapPaymentsForLoans" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapPaymentsForLoans" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="loc_us-gaapAmortizationOfDebtDiscountPremium" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapAmortizationOfDebtDiscountPremium" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseOtherLongTermDebt" xlink:label="loc_us-gaapInterestExpenseOtherLongTermDebt" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpenseOtherLongTermDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseSubordinatedNotesAndDebentures" xlink:label="loc_us-gaapInterestExpenseSubordinatedNotesAndDebentures" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpenseSubordinatedNotesAndDebentures" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentDecreaseForgiveness" xlink:label="loc_us-gaapDebtInstrumentDecreaseForgiveness" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentDecreaseForgiveness" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails" xlink:title="00000063 - Disclosure - NOTE - 7  OTHER CURRENT LIABILITIES - Schedule of Other CurrentLiabilities (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesDisclosureAbstract" xlink:label="loc_us-gaapOtherLiabilitiesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfRestructuringAndRelatedCostsTable" xlink:label="loc_us-gaapScheduleOfRestructuringAndRelatedCostsTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfRestructuringAndRelatedCostsTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestructuringCostAndReserveLineItems" xlink:label="loc_us-gaapRestructuringCostAndReserveLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfRestructuringAndRelatedCostsTable" xlink:to="loc_us-gaapRestructuringCostAndReserveLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfRestructuringAndRelatedCostsTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_WhislTelecomLLCMember" xlink:label="loc_IQSTWhislTelecomLLCMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTWhislTelecomLLCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SmartbizTelecomLLCMember" xlink:label="loc_IQSTSmartbizTelecomLLCMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTSmartbizTelecomLLCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapAccruedLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:label="loc_us-gaapBusinessAcquisitionCostOfAcquiredEntityTransactionCosts" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapBusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestPayableCurrent" xlink:label="loc_us-gaapInterestPayableCurrent" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapInterestPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedSalariesCurrent" xlink:label="loc_us-gaapAccruedSalariesCurrent" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapAccruedSalariesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedEmployeeBenefitsCurrent" xlink:label="loc_us-gaapAccruedEmployeeBenefitsCurrent" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapAccruedEmployeeBenefitsCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapOtherAccruedLiabilitiesCurrent" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapOtherAccruedLiabilitiesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaapOtherLiabilitiesCurrent" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapOtherLiabilitiesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtShares" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue1" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRestructuringCostAndReserveLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative" xlink:title="00000064 - Disclosure - NOTE 7 &#8211; OTHER CURRENT LIABILITIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesDisclosureAbstract" xlink:label="loc_us-gaapOtherLiabilitiesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_TotalIssuedInPeriodMember" xlink:label="loc_IQSTTotalIssuedInPeriodMember" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTTotalIssuedInPeriodMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ApolloManagementGroupIncMember" xlink:label="loc_IQSTApolloManagementGroupIncMember" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTApolloManagementGroupIncMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesAPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesBPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesCPreferredStockMember" xlink:label="loc_us-gaapSeriesCPreferredStockMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesCPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockVotingRights" xlink:label="loc_us-gaapPreferredStockVotingRights" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockVotingRights" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaapCommonStockSharesIssued" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesSubscribedButUnissued" xlink:label="loc_us-gaapCommonStockSharesSubscribedButUnissued" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesSubscribedButUnissued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OptionIndexedToIssuersEquityStrikePrice1" xlink:label="loc_us-gaapOptionIndexedToIssuersEquityStrikePrice1" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOptionIndexedToIssuersEquityStrikePrice1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions" xlink:label="loc_IQSTProceedsFromIssuanceOfCommonStockPurchaseOptions" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTProceedsFromIssuanceOfCommonStockPurchaseOptions" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative" xlink:title="00000065 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsAbstract" xlink:label="loc_us-gaapRelatedPartyTransactionsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:label="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionsAbstract" xlink:to="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="loc_us-gaapRelatedPartyTransactionLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapRelatedPartyTransactionLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain" xlink:label="loc_us-gaapRelatedPartyDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" xlink:to="loc_us-gaapRelatedPartyDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RlatedPartyMember" xlink:label="loc_IQSTRlatedPartyMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTRlatedPartyMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CEOMember" xlink:label="loc_IQSTCEOMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTCEOMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsForAdvanceToAffiliate" xlink:label="loc_us-gaapPaymentsForAdvanceToAffiliate" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapPaymentsForAdvanceToAffiliate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRelatedPartyDebt" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapProceedsFromRelatedPartyDebt" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseDueFromOtherRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseDueFromOtherRelatedParties" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseDueFromOtherRelatedParties" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" xlink:label="loc_us-gaapAccountsReceivableNoncurrentAccruedInterestWriteoff" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapAccountsReceivableNoncurrentAccruedInterestWriteoff" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedParties" xlink:label="loc_us-gaapDueFromRelatedParties" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapDueFromRelatedParties" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RepaymentsOfRelatedPartyDebt2" xlink:label="loc_IQSTRepaymentsOfRelatedPartyDebt2" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTRepaymentsOfRelatedPartyDebt2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapRepaymentsOfRelatedPartyDebt" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapRepaymentsOfRelatedPartyDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ManagementFeeExpense" xlink:label="loc_us-gaapManagementFeeExpense" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapManagementFeeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInEmployeeRelatedLiabilities" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInEmployeeRelatedLiabilities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToEmployees" xlink:label="loc_us-gaapPaymentsToEmployees" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapPaymentsToEmployees" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000066 - Disclosure - NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeOperatingLeaseTermOfContract" xlink:label="loc_us-gaapLesseeOperatingLeaseTermOfContract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapLesseeOperatingLeaseTermOfContract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseExpense" xlink:label="loc_us-gaapOperatingLeaseExpense" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapOperatingLeaseExpense" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails" xlink:title="00000067 - Disclosure - NOTE 11 - SEGMENTS - Schedule of Operating Activities by Geographic Segment (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentReportingAbstract" xlink:label="loc_us-gaapSegmentReportingAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="loc_us-gaapSegmentReportingInformationLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapSegmentReportingInformationLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaapStatementBusinessSegmentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapStatementBusinessSegmentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaapSegmentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementBusinessSegmentsAxis" xlink:to="loc_us-gaapSegmentDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_USAMember" xlink:label="loc_IQSTUSAMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTUSAMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SwitzerlandMember" xlink:label="loc_IQSTSwitzerlandMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTSwitzerlandMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_EliminationMember" xlink:label="loc_IQSTEliminationMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTEliminationMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapRevenues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingExpensesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapAssetsAbstract" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsNoncurrent" xlink:label="loc_us-gaapAssetsNoncurrent" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssetsNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAbstract" xlink:label="loc_us-gaapLiabilitiesAbstract" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapLiabilitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAbstract" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="loc_us-gaapLiabilitiesNoncurrent" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAbstract" xlink:to="loc_us-gaapLiabilitiesNoncurrent" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12SubsequentEventsDetailsNarrative" xlink:title="00000068 - Disclosure - NOTE 12 &#8211; SUBSEQUENT EVENTS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsAbstract" xlink:label="loc_us-gaapSubsequentEventsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSubsequentEventsAbstract" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" xlink:title="00000069 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ForeignCurrencyExchangeRateTranslation1" xlink:label="loc_us-gaapForeignCurrencyExchangeRateTranslation1" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapForeignCurrencyExchangeRateTranslation1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeAverageExchangeRateFloor1" xlink:label="loc_us-gaapDerivativeAverageExchangeRateFloor1" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapDerivativeAverageExchangeRateFloor1" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:title="00000070 - Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" xlink:label="loc_us-gaapBusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets" xlink:label="loc_IQSTBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_IQSTBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" xlink:title="00000071 - Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:label="loc_us-gaapBusinessAcquisitionsProFormaRevenue" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessAcquisitionsProFormaRevenue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_BusinessAcquisitionsProFormaCostOfRevenue" xlink:label="loc_IQSTBusinessAcquisitionsProFormaCostOfRevenue" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_IQSTBusinessAcquisitionsProFormaCostOfRevenue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_BusinessAcquisitionsProFormaGrossProfit" xlink:label="loc_IQSTBusinessAcquisitionsProFormaGrossProfit" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_IQSTBusinessAcquisitionsProFormaGrossProfit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_BusinessAcquisitionsProFormaOperatingExpenses" xlink:label="loc_IQSTBusinessAcquisitionsProFormaOperatingExpenses" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_IQSTBusinessAcquisitionsProFormaOperatingExpenses" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_BusinessAcquisitionsProFormaOperatingLoss" xlink:label="loc_IQSTBusinessAcquisitionsProFormaOperatingLoss" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_IQSTBusinessAcquisitionsProFormaOperatingLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_BusinessAcquisitionsProFormaOtherExpense" xlink:label="loc_IQSTBusinessAcquisitionsProFormaOtherExpense" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_IQSTBusinessAcquisitionsProFormaOtherExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" xlink:label="loc_us-gaapBusinessAcquisitionsProFormaNetIncomeLoss" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessAcquisitionsProFormaNetIncomeLoss" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-AcquisitionDetailsNarrative" xlink:title="00000072 - Disclosure - NOTE 4 - ACQUISITION (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired" xlink:label="loc_us-gaapBusinessAcquisitionPercentageOfVotingInterestsAcquired" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessAcquisitionPercentageOfVotingInterestsAcquired" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" xlink:label="loc_us-gaapBusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:title="00000073 - Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:label="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable" xlink:label="loc_us-gaapCommonStockShareSubscribedButUnissuedSubscriptionsReceivable" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_us-gaapCommonStockShareSubscribedButUnissuedSubscriptionsReceivable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:label="loc_us-gaapAccountsAndOtherReceivablesNetCurrent" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_us-gaapAccountsAndOtherReceivablesNetCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherPrepaidExpenseCurrent" xlink:label="loc_us-gaapOtherPrepaidExpenseCurrent" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_us-gaapOtherPrepaidExpenseCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxReceivable" xlink:label="loc_us-gaapIncomeTaxReceivable" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_us-gaapIncomeTaxReceivable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:title="00000074 - Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="loc_us-gaapPropertyPlantAndEquipmentLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TechnologyEquipmentMember" xlink:label="loc_us-gaapTechnologyEquipmentMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapTechnologyEquipmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SoftwareDevelopmentMember" xlink:label="loc_us-gaapSoftwareDevelopmentMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapSoftwareDevelopmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherMachineryAndEquipmentMember" xlink:label="loc_us-gaapOtherMachineryAndEquipmentMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapOtherMachineryAndEquipmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative" xlink:title="00000075 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_us-gaapDepreciationAndAmortization" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapDepreciationAndAmortization" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails" xlink:title="00000076 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BridgeLoanMember" xlink:label="loc_us-gaapBridgeLoanMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_us-gaapBridgeLoanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentPaymentTerms" xlink:label="loc_us-gaapDebtInstrumentPaymentTerms" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentPaymentTerms" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebt" xlink:label="loc_us-gaapLongTermDebt" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtCurrent" xlink:label="loc_us-gaapLongTermDebtCurrent" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtCurrent" xlink:label="loc_us-gaapLongTermDebtCurrent_2" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtCurrent_2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="loc_us-gaapLongTermDebtNoncurrent" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtNoncurrent" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:title="00000077 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayable" xlink:label="loc_us-gaapLoansPayable" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapLoansPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayableCurrent" xlink:label="loc_us-gaapLoansPayableCurrent" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapLoansPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermLoansPayable" xlink:label="loc_us-gaapLongTermLoansPayable" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapLongTermLoansPayable" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7LoansPayableDetailsNarrative" xlink:title="00000078 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayableMember" xlink:label="loc_us-gaapLoansPayableMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_us-gaapLoansPayableMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="loc_us-gaapAmortizationOfDebtDiscountPremium" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapAmortizationOfDebtDiscountPremium" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RelatedPartyDebtToEquitySwapValue" xlink:label="loc_IQSTRelatedPartyDebtToEquitySwapValue" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTRelatedPartyDebtToEquitySwapValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" xlink:title="00000079 - Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesDisclosureAbstract" xlink:label="loc_us-gaapOtherLiabilitiesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapAccruedLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestPayableCurrent" xlink:label="loc_us-gaapInterestPayableCurrent" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapInterestPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ManagementFeePayable" xlink:label="loc_us-gaapManagementFeePayable" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapManagementFeePayable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedEmployeeBenefitsCurrent" xlink:label="loc_us-gaapAccruedEmployeeBenefitsCurrent" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapAccruedEmployeeBenefitsCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" xlink:title="00000080 - Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleNotesPayable" xlink:label="loc_us-gaapConvertibleNotesPayable" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapConvertibleNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentUnamortizedPremium" xlink:label="loc_us-gaapDebtInstrumentUnamortizedPremium" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapDebtInstrumentUnamortizedPremium" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_LoansPayableNetOfDiscount" xlink:label="loc_IQSTLoansPayableNetOfDiscount" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_IQSTLoansPayableNetOfDiscount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="loc_us-gaapConvertibleNotesPayableCurrent" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapConvertibleNotesPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleLongTermNotesPayable" xlink:label="loc_us-gaapConvertibleLongTermNotesPayable" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapConvertibleLongTermNotesPayable" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" xlink:title="00000081 - Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:label="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WarrantsAndRightsOutstandingTerm" xlink:label="loc_us-gaapWarrantsAndRightsOutstandingTerm" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapWarrantsAndRightsOutstandingTerm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset" xlink:label="loc_IQSTShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_IQSTShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2" xlink:label="loc_us-gaapSharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapSharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" xlink:title="00000082 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfConvertibleDebt" xlink:label="loc_us-gaapRepaymentsOfConvertibleDebt" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapRepaymentsOfConvertibleDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="loc_us-gaapDebtConversionConvertedInstrumentAmount1" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtConversionConvertedInstrumentAmount1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForConversionOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForConversionOfDebtShares" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForConversionOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_DebtConversionConvertedInstrumentAmount2" xlink:label="loc_IQSTDebtConversionConvertedInstrumentAmount2" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTDebtConversionConvertedInstrumentAmount2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseLongTermDebt" xlink:label="loc_us-gaapInterestExpenseLongTermDebt" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapInterestExpenseLongTermDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesIssued1" xlink:label="loc_us-gaapNotesIssued1" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNotesIssued1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeGainLossOnDerivativeNet" xlink:label="loc_us-gaapDerivativeGainLossOnDerivativeNet" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDerivativeGainLossOnDerivativeNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AmortizationOfFinancingCostsAndDiscounts" xlink:label="loc_us-gaapAmortizationOfFinancingCostsAndDiscounts" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAmortizationOfFinancingCostsAndDiscounts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeLossOnDerivative" xlink:label="loc_us-gaapDerivativeLossOnDerivative" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDerivativeLossOnDerivative" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquityContractTerms" xlink:label="loc_us-gaapTemporaryEquityContractTerms" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapTemporaryEquityContractTerms" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:title="00000083 - Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)">
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_DisclosureNote10DerivativeLiabilityAbstract" xlink:label="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_srtRangeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MinimumMember" xlink:label="loc_srtMinimumMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMinimumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AverageTermOfCreditRiskDerivatives1" xlink:label="loc_us-gaapAverageTermOfCreditRiskDerivatives1" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAverageTermOfCreditRiskDerivatives1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" xlink:label="loc_us-gaapAvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Dividends" xlink:label="loc_us-gaapDividends" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDividends" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:title="00000084 - Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)">
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_DisclosureNote10DerivativeLiabilityAbstract" xlink:label="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeFairValueOfDerivativeNet" xlink:label="loc_us-gaapDerivativeFairValueOfDerivativeNet" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapDerivativeFairValueOfDerivativeNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" xlink:label="loc_us-gaapDebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapDebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet" xlink:label="loc_us-gaapEmbeddedDerivativeGainLossOnEmbeddedDerivativeNet" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapEmbeddedDerivativeGainLossOnEmbeddedDerivativeNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" xlink:label="loc_us-gaapDebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapDebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" xlink:title="00000085 - Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)">
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_DisclosureNote10DerivativeLiabilityAbstract" xlink:label="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnrealizedGainLossOnDerivatives" xlink:label="loc_us-gaapUnrealizedGainLossOnDerivatives" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapUnrealizedGainLossOnDerivatives" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RevaluationOfDerivativeLiabilities" xlink:label="loc_IQSTRevaluationOfDerivativeLiabilities" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_IQSTRevaluationOfDerivativeLiabilities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" xlink:label="loc_us-gaapFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative" xlink:title="00000086 - Disclosure - NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityAbstract" xlink:label="loc_us-gaapEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityAbstract" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesAPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesBPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SeriesCPreferredStock2021Member" xlink:label="loc_IQSTSeriesCPreferredStock2021Member" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTSeriesCPreferredStock2021Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockVotingRights" xlink:label="loc_us-gaapPreferredStockVotingRights" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockVotingRights" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:label="loc_us-gaapIncrementalCommonSharesAttributableToConversionOfPreferredStock" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapIncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_PreferredStockIssuedForConversionOfCommonStockShares" xlink:label="loc_IQSTPreferredStockIssuedForConversionOfCommonStockShares" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTPreferredStockIssuedForConversionOfCommonStockShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription" xlink:label="loc_IQSTStockIssuedDuringPeriodValueNewIssuesWithSubscription" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTStockIssuedDuringPeriodValueNewIssuesWithSubscription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_SubscriptionReceivable" xlink:label="loc_IQSTSubscriptionReceivable" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTSubscriptionReceivable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesSubscriptions" xlink:label="loc_us-gaapCommonStockSharesSubscriptions" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesSubscriptions" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtShares" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ExtinguishmentOfDebtAmount" xlink:label="loc_us-gaapExtinguishmentOfDebtAmount" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapExtinguishmentOfDebtAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForForbearanceOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockIssuedForConversionOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForConversionOfDebtShares" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockIssuedForConversionOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="loc_us-gaapDebtConversionConvertedInstrumentAmount1" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapDebtConversionConvertedInstrumentAmount1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CancellationOfCommonStockShares" xlink:label="loc_IQSTCancellationOfCommonStockShares" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCancellationOfCommonStockShares" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockRetainedByFINRA" xlink:label="loc_IQSTCommonStockRetainedByFINRA" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockRetainedByFINRA" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" xlink:title="00000087 - Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="loc_us-gaapIncomeTaxDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:label="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwards" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwards" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectiveIncomeTaxRateContinuingOperations" xlink:label="loc_us-gaapEffectiveIncomeTaxRateContinuingOperations" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapEffectiveIncomeTaxRateContinuingOperations" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsGross" xlink:label="loc_us-gaapDeferredTaxAssetsGross" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:label="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwardsForeign" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsValuationAllowance" xlink:label="loc_us-gaapDeferredTaxAssetsValuationAllowance" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsValuationAllowance" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsNet" xlink:label="loc_us-gaapDeferredTaxAssetsNet" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsNet" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative" xlink:title="00000088 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="loc_us-gaapIncomeTaxDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate" xlink:label="loc_IQSTDeferredTaxAssetsOperatingLossCarryforwardsApproximate" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_IQSTDeferredTaxAssetsOperatingLossCarryforwardsApproximate" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative" xlink:title="00000089 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsAbstract" xlink:label="loc_us-gaapRelatedPartyTransactionsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:label="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionsAbstract" xlink:to="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="loc_us-gaapRelatedPartyTransactionLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapRelatedPartyTransactionLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis" xlink:label="loc_us-gaapRelatedPartyTransactionAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapRelatedPartyTransactionAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain" xlink:label="loc_us-gaapRelatedPartyTransactionDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionAxis" xlink:to="loc_us-gaapRelatedPartyTransactionDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CEOMember" xlink:label="loc_IQSTCEOMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_IQSTCEOMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain" xlink:label="loc_us-gaapRelatedPartyDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" xlink:to="loc_us-gaapRelatedPartyDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CEOMember" xlink:label="loc_IQSTCEOMember_2" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTCEOMember_2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_ChiefCommercialOfficerMember" xlink:label="loc_IQSTChiefCommercialOfficerMember" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTChiefCommercialOfficerMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseInNotesReceivableRelatedParties" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInNotesReceivableRelatedParties" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders" xlink:label="loc_us-gaapIncreaseDecreaseInDueToOfficersAndStockholders" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInDueToOfficersAndStockholders" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs" xlink:label="loc_us-gaapAllowanceForLoanAndLeaseLossesWriteOffs" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapAllowanceForLoanAndLeaseLossesWriteOffs" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedParties" xlink:label="loc_us-gaapDueFromRelatedParties" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapDueFromRelatedParties" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:label="loc_us-gaapMinorityInterestOwnershipPercentageByNoncontrollingOwners" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapMinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_RelatedPartyDebtToEquitySwapValue" xlink:label="loc_IQSTRelatedPartyDebtToEquitySwapValue" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTRelatedPartyDebtToEquitySwapValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares" xlink:label="loc_us-gaapEmployeeStockOwnershipPlanESOPNumberOfAllocatedShares" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapEmployeeStockOwnershipPlanESOPNumberOfAllocatedShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OfficersCompensation" xlink:label="loc_us-gaapOfficersCompensation" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapOfficersCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalariesAndWages" xlink:label="loc_us-gaapSalariesAndWages" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapSalariesAndWages" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_BonusPercentNetIncome" xlink:label="loc_IQSTBonusPercentNetIncome" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTBonusPercentNetIncome" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_EmploymentAgreementTerm" xlink:label="loc_IQSTEmploymentAgreementTerm" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTEmploymentAgreementTerm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredCompensationArrangementsOverallDescription" xlink:label="loc_us-gaapDeferredCompensationArrangementsOverallDescription" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapDeferredCompensationArrangementsOverallDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentForManagementFee" xlink:label="loc_us-gaapPaymentForManagementFee" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapPaymentForManagementFee" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedBonusesCurrent" xlink:label="loc_us-gaapAccruedBonusesCurrent" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapAccruedBonusesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" xlink:label="loc_us-gaapFinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapFinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedSalariesCurrent" xlink:label="loc_us-gaapAccruedSalariesCurrent" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapAccruedSalariesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000090 - Disclosure - NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeOperatingLeaseTermOfContract" xlink:label="loc_us-gaapLesseeOperatingLeaseTermOfContract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLesseeOperatingLeaseTermOfContract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseExpense" xlink:label="loc_us-gaapOperatingLeaseExpense" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOperatingLeaseExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoninterestExpenseDirectorsFees" xlink:label="loc_us-gaapNoninterestExpenseDirectorsFees" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNoninterestExpenseDirectorsFees" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits" xlink:label="loc_us-gaapSupplementalUnemploymentBenefitsSeveranceBenefits" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSupplementalUnemploymentBenefitsSeveranceBenefits" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CancellationOfCommonStockShares" xlink:label="loc_IQSTCancellationOfCommonStockShares" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCancellationOfCommonStockShares" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_CommonStockRetainedByFINRA" xlink:label="loc_IQSTCommonStockRetainedByFINRA" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockRetainedByFINRA" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative" xlink:title="00000091 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS. (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsAbstract" xlink:label="loc_us-gaapSubsequentEventsAbstract" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription" xlink:label="loc_IQSTStockIssuedDuringPeriodSharesNewIssuesWithSubscription" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSubsequentEventsAbstract" xlink:to="loc_IQSTStockIssuedDuringPeriodSharesNewIssuesWithSubscription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20220930.xsd#IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription" xlink:label="loc_IQSTStockIssuedDuringPeriodValueNewIssuesWithSubscription" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSubsequentEventsAbstract" xlink:to="loc_IQSTStockIssuedDuringPeriodValueNewIssuesWithSubscription" xlink:type="arc" />
    </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205001349776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">S-1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">iQSTEL Inc.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001527702<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">45-2808620<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">NV<span></span>
</td>
<td class="text">NV<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">300 Aragon Avenue<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Suite 375<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Coral Gables, FL 33134<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">FL<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">33134<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">954<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">951-8191<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntitySmallBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntitySmallBusiness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205000850976">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Unaudited) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Cash', window );">Cash</a></td>
<td class="nump">$ 1,294,981<span></span>
</td>
<td class="nump">$ 3,334,813<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Accounts receivable, net</a></td>
<td class="nump">3,922,778<span></span>
</td>
<td class="nump">2,540,515<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryGross', window );">Inventory</a></td>
<td class="nump">26,124<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueFromRelatedParties', window );">Due from related parties</a></td>
<td class="nump">351,139<span></span>
</td>
<td class="nump">424,086<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseCurrent', window );">Prepaid and other current assets</a></td>
<td class="nump">546,160<span></span>
</td>
<td class="nump">267,110<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total Current Assets</a></td>
<td class="nump">6,141,182<span></span>
</td>
<td class="nump">6,566,524<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and equipment, net</a></td>
<td class="nump">391,762<span></span>
</td>
<td class="nump">409,382<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Intangible asset</a></td>
<td class="nump">99,592<span></span>
</td>
<td class="nump">99,592<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
<td class="nump">5,172,146<span></span>
</td>
<td class="nump">1,537,742<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsDeferredIncome', window );">Deferred tax assets</a></td>
<td class="nump">413,438<span></span>
</td>
<td class="nump">446,402<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">TOTAL ASSETS</a></td>
<td class="nump">12,218,120<span></span>
</td>
<td class="nump">9,059,642<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
<td class="nump">1,913,304<span></span>
</td>
<td class="nump">1,474,595<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Due to related parties</a></td>
<td class="nump">26,613<span></span>
</td>
<td class="nump">26,613<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLoansPayableCurrent', window );">Loans payable - net of discount of $0 and $7,406</a></td>
<td class="nump">93,204<span></span>
</td>
<td class="nump">315,450<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesPayableRelatedPartiesClassifiedCurrent', window );">Loans payable - related parties</a></td>
<td class="nump">221,637<span></span>
</td>
<td class="nump">239,308<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Other current liabilities</a></td>
<td class="nump">515,223<span></span>
</td>
<td class="nump">307,049<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total Current Liabilities</a></td>
<td class="nump">2,769,981<span></span>
</td>
<td class="nump">2,363,015<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayableToBank', window );">Loans payable, non-current</a></td>
<td class="nump">101,590<span></span>
</td>
<td class="nump">119,295<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_EmployeeBenefitsNonCurrent', window );">Employee benefits, non-current</a></td>
<td class="nump">144,883<span></span>
</td>
<td class="nump">156,434<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">TOTAL LIABILITIES</a></td>
<td class="nump">3,016,454<span></span>
</td>
<td class="nump">2,638,744<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' Equity</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock: 300,000,000 authorized; $0.001 par value 151,830,378 and 147,477,358 shares issued and outstanding, respectively</a></td>
<td class="nump">151,830<span></span>
</td>
<td class="nump">147,477<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid in capital</a></td>
<td class="nump">29,437,832<span></span>
</td>
<td class="nump">25,842,982<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="num">(19,511,934)<span></span>
</td>
<td class="num">(18,536,921)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive loss</a></td>
<td class="num">(37,935)<span></span>
</td>
<td class="num">(36,658)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Equity attributed to stockholders of iQSTEL Inc.</a></td>
<td class="nump">10,039,824<span></span>
</td>
<td class="nump">7,416,911<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterest', window );">Deficit attributable to noncontrolling interests</a></td>
<td class="num">(838,158)<span></span>
</td>
<td class="num">(996,013)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Total Stockholders' Equity</a></td>
<td class="nump">9,201,666<span></span>
</td>
<td class="nump">6,420,898<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY</a></td>
<td class="nump">12,218,120<span></span>
</td>
<td class="nump">9,059,642<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember', window );">Preferred Class A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' Equity</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock: 1,200,000 authorized; $0.001 par value</a></td>
<td class="nump">10<span></span>
</td>
<td class="nump">10<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember', window );">Preferred Class B [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' Equity</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock: 1,200,000 authorized; $0.001 par value</a></td>
<td class="nump">21<span></span>
</td>
<td class="nump">21<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember', window );">Preferred Class C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' Equity</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock: 1,200,000 authorized; $0.001 par value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_EmployeeBenefitsNonCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_EmployeeBenefitsNonCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=124259787&amp;loc=d3e4428-111522<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124259787&amp;loc=d3e4531-111522<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(4))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=d3e637-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(3))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669686-108580<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(ii)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=d3e681-108580<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(11))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(12))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(18))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Cash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 210<br> -Section 45<br> -Paragraph 20<br> -URI https://asc.fasb.org/extlink&amp;oid=118262064&amp;loc=SL116631418-115840<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 210<br> -Section 45<br> -Paragraph 21<br> -URI https://asc.fasb.org/extlink&amp;oid=118262064&amp;loc=SL116631419-115840<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Cash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsDeferredIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from deferred income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsDeferredIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.10(3))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(C))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.3)<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToRelatedPartiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(C))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueToRelatedPartiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 926<br> -SubTopic 20<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=120154696&amp;loc=d3e54445-107959<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (h)<br> -URI https://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 55<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=122137925&amp;loc=d3e14258-109268<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=99380562&amp;loc=d3e13770-109266<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(15))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Goodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Gross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19-26)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6904-107765<br><br>Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayableToBank">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, carrying value as of the balance sheet date of loans from a bank with maturities initially due after one year or beyond the normal operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16)(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayableToBank</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (that is, noncontrolling interest, previously referred to as minority interest).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(24))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.31)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayableRelatedPartiesClassifiedCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount for notes payable (written promise to pay), due to related parties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesPayableRelatedPartiesClassifiedCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLoansPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term loans classified as other, payable within one year or the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLoansPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (g)<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6387103&amp;loc=d3e6435-108320<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 05<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126905020&amp;loc=d3e5879-108316<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(7))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124429447&amp;loc=SL124453093-239630<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI https://asc.fasb.org/extlink&amp;oid=122038336&amp;loc=d3e74512-122707<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=124436220&amp;loc=d3e21930-107793<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 23<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124436220&amp;loc=d3e21914-107793<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22644-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124442411-227067<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 10<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=122640432&amp;loc=SL121648383-210437<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 105<br> -SubTopic 10<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126987489&amp;loc=SL124442142-165695<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 105<br> -SubTopic 10<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126987489&amp;loc=SL124442142-165695<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4568740-111683<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124436220&amp;loc=d3e21711-107793<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32583-110901<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (d)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126983759&amp;loc=SL121830611-158277<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 848<br> -SubTopic 10<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (a)(3)(iii)(03)<br> -URI https://asc.fasb.org/extlink&amp;oid=125980421&amp;loc=SL125981372-237846<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 17<br> -URI https://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32136-110900<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (d)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=126983759&amp;loc=SL121830611-158277<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (f)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=128097895&amp;loc=SL121327923-165333<br><br>Reference 22: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4I<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4590271-111686<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32211-110900<br><br>Reference 25: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4568447-111683<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (f)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128097895&amp;loc=SL121327923-165333<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=128097895&amp;loc=SL121327923-165333<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205000976256">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Jan. 07, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Nov. 11, 2020</div></th>
<th class="th"><div>Nov. 03, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedDiscountCurrent', window );">Debt Instrument, Unamortized Discount, Current</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 7,406<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 19,221<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="nump">1,200,000<span></span>
</td>
<td class="nump">1,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common Stock, Shares Authorized</a></td>
<td class="nump">300,000,000<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common Stock, Shares, Issued</a></td>
<td class="nump">151,830,378<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common Stock, Shares, Outstanding</a></td>
<td class="nump">151,830,378<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">118,133,432<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember', window );">Preferred Class A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember', window );">Preferred Class B [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="nump">200,000<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember', window );">Preferred Class C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="nump">200,000<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedDiscountCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of debt discount to be amortized within one year or within the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1A<br> -URI https://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28541-108399<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=114775985&amp;loc=d3e28878-108400<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentUnamortizedDiscountCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496158-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496158-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205001059824">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Operations (Unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 21,936,634<span></span>
</td>
<td class="nump">$ 16,516,739<span></span>
</td>
<td class="nump">$ 65,055,661<span></span>
</td>
<td class="nump">$ 46,842,717<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">20,621,674<span></span>
</td>
<td class="nump">15,675,687<span></span>
</td>
<td class="nump">62,410,367<span></span>
</td>
<td class="nump">45,469,730<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">1,314,960<span></span>
</td>
<td class="nump">841,052<span></span>
</td>
<td class="nump">2,645,294<span></span>
</td>
<td class="nump">1,372,987<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administration</a></td>
<td class="nump">1,256,147<span></span>
</td>
<td class="nump">957,195<span></span>
</td>
<td class="nump">3,390,097<span></span>
</td>
<td class="nump">3,664,473<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total operating expenses</a></td>
<td class="nump">1,256,147<span></span>
</td>
<td class="nump">957,195<span></span>
</td>
<td class="nump">3,390,097<span></span>
</td>
<td class="nump">3,664,473<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating income (loss)</a></td>
<td class="nump">58,813<span></span>
</td>
<td class="num">(116,143)<span></span>
</td>
<td class="num">(744,803)<span></span>
</td>
<td class="num">(2,291,486)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpenseAbstract', window );"><strong>Other income (expense)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncome', window );">Other income</a></td>
<td class="nump">43,219<span></span>
</td>
<td class="nump">11,252<span></span>
</td>
<td class="nump">38,591<span></span>
</td>
<td class="nump">40,431<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Other expenses</a></td>
<td class="num">(71,027)<span></span>
</td>
<td class="nump">475<span></span>
</td>
<td class="num">(54,247)<span></span>
</td>
<td class="num">(421)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_InterestExpense2', window );">Interest expense</a></td>
<td class="num">(3,693)<span></span>
</td>
<td class="num">(6,802)<span></span>
</td>
<td class="num">(22,417)<span></span>
</td>
<td class="num">(648,889)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1', window );">Change in fair value of derivative liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">317,080<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainsLossesOnExtinguishmentOfDebt', window );">Loss on settlement of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(528,794)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total other income (expense)</a></td>
<td class="num">(31,501)<span></span>
</td>
<td class="nump">4,925<span></span>
</td>
<td class="num">(38,073)<span></span>
</td>
<td class="num">(820,593)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Net income (loss) before provision for income taxes</a></td>
<td class="nump">27,312<span></span>
</td>
<td class="num">(111,218)<span></span>
</td>
<td class="num">(782,876)<span></span>
</td>
<td class="num">(3,112,079)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income taxes</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income (loss)</a></td>
<td class="nump">27,312<span></span>
</td>
<td class="num">(111,218)<span></span>
</td>
<td class="num">(782,876)<span></span>
</td>
<td class="num">(3,112,079)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest', window );">Less: Net income attributable to noncontrolling interests</a></td>
<td class="nump">96,175<span></span>
</td>
<td class="nump">87,736<span></span>
</td>
<td class="nump">192,137<span></span>
</td>
<td class="nump">16,642<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributed to stockholders of iQSTEL Inc.</a></td>
<td class="num">(68,863)<span></span>
</td>
<td class="num">(198,954)<span></span>
</td>
<td class="num">(975,013)<span></span>
</td>
<td class="num">(3,128,721)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTaxAbstract', window );"><strong>Comprehensive income (loss)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest', window );">Foreign currency adjustment</a></td>
<td class="num">(1,096)<span></span>
</td>
<td class="nump">3,406<span></span>
</td>
<td class="num">(2,503)<span></span>
</td>
<td class="nump">54,398<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest', window );">Total comprehensive income (loss)</a></td>
<td class="nump">26,216<span></span>
</td>
<td class="num">(107,812)<span></span>
</td>
<td class="num">(785,379)<span></span>
</td>
<td class="num">(3,057,681)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest', window );">Less: Comprehensive income attributable to noncontrolling interests</a></td>
<td class="nump">95,638<span></span>
</td>
<td class="nump">89,405<span></span>
</td>
<td class="nump">190,911<span></span>
</td>
<td class="nump">43,297<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Net comprehensive loss attributed to stockholders of iQSTEL Inc.</a></td>
<td class="num">$ (69,422)<span></span>
</td>
<td class="num">$ (197,217)<span></span>
</td>
<td class="num">$ (976,290)<span></span>
</td>
<td class="num">$ (3,100,978)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic income (loss) per common share</a></td>
<td class="nump">$ 0.00<span></span>
</td>
<td class="nump">$ (0.00)<span></span>
</td>
<td class="num">$ (0.01)<span></span>
</td>
<td class="num">$ (0.02)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Diluted income (loss) per common share</a></td>
<td class="nump">$ 0.00<span></span>
</td>
<td class="nump">$ (0.00)<span></span>
</td>
<td class="num">$ (0.01)<span></span>
</td>
<td class="num">$ (0.02)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Weighted average number of common shares outstanding - Basic and diluted</a></td>
<td class="nump">151,750,426<span></span>
</td>
<td class="nump">141,697,141<span></span>
</td>
<td class="nump">150,057,315<span></span>
</td>
<td class="nump">133,173,421<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment', window );">Weighted average number of common shares outstanding - Diluted</a></td>
<td class="nump">153,930,452<span></span>
</td>
<td class="nump">141,697,141<span></span>
</td>
<td class="nump">150,057,315<span></span>
</td>
<td class="nump">133,173,421<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_InterestExpense2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_InterestExpense2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(24))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=d3e557-108580<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(26))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTaxAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTaxAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(21))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(25))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 21<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4613674-111683<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(23))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 20<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4569643-111683<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(20))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4569616-111683<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(24))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1448-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1337-109256<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI https://asc.fasb.org/extlink&amp;oid=128363288&amp;loc=d3e4984-109258<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI https://asc.fasb.org/extlink&amp;oid=128363288&amp;loc=d3e3842-109258<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22644-107794<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1252-109256<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=SL5780133-109256<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI https://asc.fasb.org/extlink&amp;oid=128363288&amp;loc=d3e4984-109258<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22644-107794<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI https://asc.fasb.org/extlink&amp;oid=128363288&amp;loc=d3e3842-109258<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1252-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=SL5780133-109256<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1337-109256<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainsLossesOnExtinguishmentOfDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 50<br> -Section 40<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126972273&amp;loc=d3e12355-112629<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 50<br> -Section 40<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126972273&amp;loc=d3e12317-112629<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainsLossesOnExtinguishmentOfDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 18: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 20<br> -Section 25<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=126941158&amp;loc=d3e41242-110953<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(10))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(8))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(15))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32672-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123586238&amp;loc=d3e38679-109324<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=SL5780133-109256<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of Net Income (Loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before tax, after reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature, attributable to noncontrolling interests.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 20<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4569643-111683<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4569616-111683<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income related to nonoperating activities, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(7)(d))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNonoperatingIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (expense) related to nonoperating activities, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.9)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3000-108585<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4569616-111683<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 23: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 29: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 31: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9031-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9038-108599<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9054-108599<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 22: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1448-109256<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204993581568">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)<br></strong></div></th>
<th class="th">
<div>Preferred Stock [Member] </div>
<div>Series A Preferred Stock [Member]</div>
</th>
<th class="th">
<div>Preferred Stock [Member] </div>
<div>Series B Preferred Stock [Member]</div>
</th>
<th class="th"><div>Common Stock [Member]</div></th>
<th class="th"><div>Additional Paid-in Capital [Member]</div></th>
<th class="th"><div>Retained Earnings [Member]</div></th>
<th class="th"><div>Comprehensive Income [Member]</div></th>
<th class="th"><div>Total</div></th>
<th class="th"><div>Noncontrolling Interest [Member]</div></th>
<th class="th"><div>AOCI Including Portion Attributable to Noncontrolling Interest [Member]</div></th>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2021 at Dec. 31, 2019</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 18,008<span></span>
</td>
<td class="nump">$ 3,240,528<span></span>
</td>
<td class="num">$ (8,125,257)<span></span>
</td>
<td class="num">$ (181)<span></span>
</td>
<td class="num">$ (4,866,902)<span></span>
</td>
<td class="num">$ (903,513)<span></span>
</td>
<td class="num">$ (5,770,415)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Dec. 31, 2019</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">18,008,591<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Common stock issued for cash</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 23,938<span></span>
</td>
<td class="nump">1,891,067<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,915,005<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,915,005<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">23,937,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100,224,841<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(74,650)<span></span>
</td>
<td class="num">$ (74,650)<span></span>
</td>
<td class="num">(71,723)<span></span>
</td>
<td class="num">(146,373)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(6,573,891)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(6,573,891)<span></span>
</td>
<td class="num">(125,591)<span></span>
</td>
<td class="num">(6,699,482)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Common stock issued for asset acquisition</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">50,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">50,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">50,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions', window );">Stock Issued During Period, Shares, Acquisitions</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockPayableValue', window );">Common stock payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue1', window );">Common stock issued for settlement of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 12,818<span></span>
</td>
<td class="nump">876,275<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">889,093<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">889,093<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">12,818,145<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">6,267,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">Common stock issued for forbearance of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,150<span></span>
</td>
<td class="nump">91,100<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">92,250<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">92,250<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtShares', window );">[custom:CommonStockIssuedForForbearanceOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,150,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtValue', window );">Common stock issued for conversion of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 46,575<span></span>
</td>
<td class="nump">1,349,865<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,396,440<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,396,440<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">Resolution of derivative liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">5,136,222<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">5,136,222<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">5,136,222<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Dec. 31, 2020</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 118,133<span></span>
</td>
<td class="nump">13,267,261<span></span>
</td>
<td class="num">(14,699,148)<span></span>
</td>
<td class="num">(74,831)<span></span>
</td>
<td class="num">(1,388,575)<span></span>
</td>
<td class="num">(1,006,461)<span></span>
</td>
<td class="num">(2,395,036)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Dec. 31, 2020</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">118,133,432<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Common stock issued for cash</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 35,863<span></span>
</td>
<td class="nump">3,550,387<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,586,250<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,586,250<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">35,862,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 600<span></span>
</td>
<td class="nump">563,400<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">564,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">564,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">54,905<span></span>
</td>
<td class="nump">54,905<span></span>
</td>
<td class="nump">52,751<span></span>
</td>
<td class="nump">107,656<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,942,391)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,942,391)<span></span>
</td>
<td class="nump">63,902<span></span>
</td>
<td class="num">(1,878,489)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities', window );">Preferred stock issued for conversion of common stock</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="num">$ (21,000)<span></span>
</td>
<td class="nump">20,979<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Stock Issued During Period, Shares, Conversion of Convertible Securities</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="num">(21,000,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">195,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">Common stock issued for forbearance of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 250<span></span>
</td>
<td class="nump">49,675<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">49,925<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">49,925<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtShares', window );">[custom:CommonStockIssuedForForbearanceOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtValue', window );">Common stock issued for conversion of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 6,081<span></span>
</td>
<td class="nump">416,214<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">422,295<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">422,295<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForVOnversionOfDebtShares', window );">[custom:CommonStockIssuedForVOnversionOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">6,080,632<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CancellationOfCommonStockValue', window );">Cancellation of common stock</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">$ (1,295)<span></span>
</td>
<td class="num">(88,809)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(90,104)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(90,104)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CancellationOfCommonStockShares', window );">[custom:CancellationOfCommonStockShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,294,600)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">Resolution of derivative liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">708,611<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">708,611<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">708,611<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Mar. 31, 2021</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 138,827<span></span>
</td>
<td class="nump">18,772,223<span></span>
</td>
<td class="num">(16,641,539)<span></span>
</td>
<td class="num">(19,926)<span></span>
</td>
<td class="nump">2,249,616<span></span>
</td>
<td class="num">(889,808)<span></span>
</td>
<td class="nump">1,359,808<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Mar. 31, 2021</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">138,826,964<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2021 at Dec. 31, 2020</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 118,133<span></span>
</td>
<td class="nump">13,267,261<span></span>
</td>
<td class="num">(14,699,148)<span></span>
</td>
<td class="num">(74,831)<span></span>
</td>
<td class="num">(1,388,575)<span></span>
</td>
<td class="num">(1,006,461)<span></span>
</td>
<td class="num">(2,395,036)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Dec. 31, 2020</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">118,133,432<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,128,721)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_StockIssuedDuringPeriodValueAcquisitionsToBeIssued', window );">Common stock issued and to be issued for acquisition of subsidiaries</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Common stock issued for asset acquisition</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">Common stock issued for forbearance of debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">49,925<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentDecreaseForgiveness', window );">Debt forgiveness</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">807,103<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Sep. 30, 2021</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 141,717<span></span>
</td>
<td class="nump">22,079,704<span></span>
</td>
<td class="num">(17,827,869)<span></span>
</td>
<td class="num">(47,088)<span></span>
</td>
<td class="nump">4,346,495<span></span>
</td>
<td class="num">(963,164)<span></span>
</td>
<td class="nump">3,383,331<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Sep. 30, 2021</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">141,717,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2021 at Dec. 31, 2020</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 118,133<span></span>
</td>
<td class="nump">13,267,261<span></span>
</td>
<td class="num">(14,699,148)<span></span>
</td>
<td class="num">(74,831)<span></span>
</td>
<td class="num">(1,388,575)<span></span>
</td>
<td class="num">(1,006,461)<span></span>
</td>
<td class="num">(2,395,036)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Dec. 31, 2020</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">118,133,432<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Common stock issued for cash</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 41,563<span></span>
</td>
<td class="nump">6,394,687<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 6,436,250<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">6,436,250<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">41,562,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">51,638,526<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,320<span></span>
</td>
<td class="nump">1,036,248<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,037,568<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,037,568<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,320,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">38,173<span></span>
</td>
<td class="nump">38,173<span></span>
</td>
<td class="nump">36,676<span></span>
</td>
<td class="nump">74,849<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(3,837,773)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(3,837,773)<span></span>
</td>
<td class="num">(26,228)<span></span>
</td>
<td class="num">(3,864,001)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockPayableValue', window );">Common stock payable</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">52,161<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">52,161<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">52,161<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockPayableShares', window );">[custom:CommonStockPayableShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue1', window );">Common stock issued for settlement of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,230<span></span>
</td>
<td class="nump">2,054,300<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,056,530<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,056,530<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,230,394<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">195,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">195,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">Common stock issued for forbearance of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 250<span></span>
</td>
<td class="nump">49,675<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 49,925<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">49,925<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtShares', window );">[custom:CommonStockIssuedForForbearanceOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtValue', window );">Common stock issued for conversion of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 6,081<span></span>
</td>
<td class="nump">416,214<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">422,295<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">422,295<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CancellationOfCommonStockValue', window );">Cancellation of common stock</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">$ (1,295)<span></span>
</td>
<td class="num">(88,809)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(90,104)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(90,104)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CancellationOfCommonStockShares', window );">[custom:CancellationOfCommonStockShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,294,600)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">Resolution of derivative liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">708,611<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">708,611<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">708,611<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Dec. 31, 2021</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 147,477<span></span>
</td>
<td class="nump">25,842,982<span></span>
</td>
<td class="num">(18,536,921)<span></span>
</td>
<td class="num">(36,658)<span></span>
</td>
<td class="nump">7,416,911<span></span>
</td>
<td class="num">(996,013)<span></span>
</td>
<td class="nump">6,420,898<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Dec. 31, 2021</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2021 at Mar. 31, 2021</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 138,827<span></span>
</td>
<td class="nump">18,772,223<span></span>
</td>
<td class="num">(16,641,539)<span></span>
</td>
<td class="num">(19,926)<span></span>
</td>
<td class="nump">2,249,616<span></span>
</td>
<td class="num">(889,808)<span></span>
</td>
<td class="nump">1,359,808<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Mar. 31, 2021</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">138,826,964<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 600<span></span>
</td>
<td class="nump">411,600<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">412,200<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">412,200<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(28,899)<span></span>
</td>
<td class="num">(28,899)<span></span>
</td>
<td class="num">(27,765)<span></span>
</td>
<td class="num">(56,664)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(987,376)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(987,376)<span></span>
</td>
<td class="num">(134,996)<span></span>
</td>
<td class="num">(1,122,372)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue1', window );">Common stock issued for settlement of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,230<span></span>
</td>
<td class="nump">2,054,300<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,056,530<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,056,530<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,230,394<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentDecreaseForgiveness', window );">Debt forgiveness</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">807,103<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">807,103<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">807,103<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Jun. 30, 2021</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 141,657<span></span>
</td>
<td class="nump">22,045,226<span></span>
</td>
<td class="num">(17,628,915)<span></span>
</td>
<td class="num">(48,825)<span></span>
</td>
<td class="nump">4,509,174<span></span>
</td>
<td class="num">(1,052,569)<span></span>
</td>
<td class="nump">3,456,605<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Jun. 30, 2021</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">141,657,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 60<span></span>
</td>
<td class="nump">34,478<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">34,538<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">34,538<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,737<span></span>
</td>
<td class="nump">1,737<span></span>
</td>
<td class="nump">1,669<span></span>
</td>
<td class="nump">3,406<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(198,954)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(198,954)<span></span>
</td>
<td class="nump">87,736<span></span>
</td>
<td class="num">(111,218)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Sep. 30, 2021</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 141,717<span></span>
</td>
<td class="nump">22,079,704<span></span>
</td>
<td class="num">(17,827,869)<span></span>
</td>
<td class="num">(47,088)<span></span>
</td>
<td class="nump">4,346,495<span></span>
</td>
<td class="num">(963,164)<span></span>
</td>
<td class="nump">3,383,331<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Sep. 30, 2021</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">141,717,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2021 at Dec. 31, 2021</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 147,477<span></span>
</td>
<td class="nump">25,842,982<span></span>
</td>
<td class="num">(18,536,921)<span></span>
</td>
<td class="num">(36,658)<span></span>
</td>
<td class="nump">7,416,911<span></span>
</td>
<td class="num">(996,013)<span></span>
</td>
<td class="nump">6,420,898<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Dec. 31, 2021</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Common stock issued for cash</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,000<span></span>
</td>
<td class="nump">998,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 60<span></span>
</td>
<td class="nump">41,079<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">41,139<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">41,139<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(196)<span></span>
</td>
<td class="num">(196)<span></span>
</td>
<td class="num">(188)<span></span>
</td>
<td class="num">(384)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(554,970)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(554,970)<span></span>
</td>
<td class="nump">30,239<span></span>
</td>
<td class="num">(524,731)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Mar. 31, 2022</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 149,537<span></span>
</td>
<td class="nump">26,882,061<span></span>
</td>
<td class="num">(19,091,891)<span></span>
</td>
<td class="num">(36,854)<span></span>
</td>
<td class="nump">7,902,884<span></span>
</td>
<td class="num">(965,962)<span></span>
</td>
<td class="nump">6,936,922<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Mar. 31, 2022</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">149,537,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2021 at Dec. 31, 2021</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 147,477<span></span>
</td>
<td class="nump">25,842,982<span></span>
</td>
<td class="num">(18,536,921)<span></span>
</td>
<td class="num">(36,658)<span></span>
</td>
<td class="nump">7,416,911<span></span>
</td>
<td class="num">(996,013)<span></span>
</td>
<td class="nump">6,420,898<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Dec. 31, 2021</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Common stock issued for cash</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 92,129<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">180,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (975,013)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_StockIssuedDuringPeriodValueAcquisitionsToBeIssued', window );">Common stock issued and to be issued for acquisition of subsidiaries</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,550,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Common stock issued for asset acquisition</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">357,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">Common stock issued for forbearance of debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Sep. 30, 2022</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 151,830<span></span>
</td>
<td class="nump">29,437,832<span></span>
</td>
<td class="num">(19,511,934)<span></span>
</td>
<td class="num">(37,935)<span></span>
</td>
<td class="nump">10,039,824<span></span>
</td>
<td class="num">(838,158)<span></span>
</td>
<td class="nump">9,201,666<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Sep. 30, 2022</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">151,830,378<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2021 at Mar. 31, 2022</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 149,537<span></span>
</td>
<td class="nump">26,882,061<span></span>
</td>
<td class="num">(19,091,891)<span></span>
</td>
<td class="num">(36,854)<span></span>
</td>
<td class="nump">7,902,884<span></span>
</td>
<td class="num">(965,962)<span></span>
</td>
<td class="nump">6,936,922<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Mar. 31, 2022</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">149,537,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 60<span></span>
</td>
<td class="nump">30,430<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">30,490<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">30,490<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(522)<span></span>
</td>
<td class="num">(522)<span></span>
</td>
<td class="num">(501)<span></span>
</td>
<td class="num">(1,023)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(351,180)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(351,180)<span></span>
</td>
<td class="nump">65,723<span></span>
</td>
<td class="num">(285,457)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_StockIssuedDuringPeriodValueAcquisitionsToBeIssued', window );">Common stock issued and to be issued for acquisition of subsidiaries</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,462<span></span>
</td>
<td class="nump">1,548,538<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,550,000<span></span>
</td>
<td class="num">(33,056)<span></span>
</td>
<td class="nump">1,516,944<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_StockIssuedDuringPeriodSharesAcquisitionsToBeIssued', window );">[custom:StockIssuedDuringPeriodSharesAcquisitionsToBeIssued]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,461,653<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Common stock issued for asset acquisition</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 500<span></span>
</td>
<td class="nump">324,500<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">325,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">325,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions', window );">Stock Issued During Period, Shares, Acquisitions</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockPayableValue', window );">Common stock payable</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">18,900<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">18,900<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">18,900<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockPayableShares', window );">[custom:CommonStockPayableShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross', window );">Warrant granted</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">500,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">500,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">500,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross', window );">Stock Issued During Period, Shares, Restricted Stock Award, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Jun. 30, 2022</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 151,559<span></span>
</td>
<td class="nump">29,304,429<span></span>
</td>
<td class="num">(19,443,071)<span></span>
</td>
<td class="num">(37,376)<span></span>
</td>
<td class="nump">9,975,572<span></span>
</td>
<td class="num">(933,796)<span></span>
</td>
<td class="nump">9,041,776<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Jun. 30, 2022</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">151,559,011<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 60<span></span>
</td>
<td class="nump">20,440<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">20,500<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">20,500<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(559)<span></span>
</td>
<td class="num">(559)<span></span>
</td>
<td class="num">(537)<span></span>
</td>
<td class="num">(1,096)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(68,863)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(68,863)<span></span>
</td>
<td class="nump">96,175<span></span>
</td>
<td class="nump">27,312<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Common stock issued for asset acquisition</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 50<span></span>
</td>
<td class="nump">32,450<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">32,500<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">32,500<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions', window );">Stock Issued During Period, Shares, Acquisitions</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">50,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue1', window );">Common stock issued for settlement of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 161<span></span>
</td>
<td class="nump">80,513<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">80,674<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">80,674<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">161,367<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Sep. 30, 2022</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 151,830<span></span>
</td>
<td class="nump">$ 29,437,832<span></span>
</td>
<td class="num">$ (19,511,934)<span></span>
</td>
<td class="num">$ (37,935)<span></span>
</td>
<td class="nump">$ 10,039,824<span></span>
</td>
<td class="num">$ (838,158)<span></span>
</td>
<td class="nump">$ 9,201,666<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Sep. 30, 2022</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">151,830,378<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CancellationOfCommonStockShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CancellationOfCommonStockShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CancellationOfCommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CancellationOfCommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForConversionOfDebtValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForConversionOfDebtValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForForbearanceOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForForbearanceOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForForbearanceOfDebtValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForForbearanceOfDebtValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForSettlementOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForSettlementOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForSettlementOfDebtValue1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForSettlementOfDebtValue1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForVOnversionOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForVOnversionOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockPayableShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockPayableShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockPayableValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockPayableValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ResolutionOfDerivativeLiabilitiesValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ResolutionOfDerivativeLiabilitiesValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_StockIssuedDuringPeriodSharesAcquisitionsToBeIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_StockIssuedDuringPeriodSharesAcquisitionsToBeIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_StockIssuedDuringPeriodValueAcquisitionsToBeIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_StockIssuedDuringPeriodValueAcquisitionsToBeIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentDecreaseForgiveness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Decrease for amounts of indebtedness forgiven by the holder of the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentDecreaseForgiveness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=SL5780133-109256<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued during the period pursuant to acquisitions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesAcquisitions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued during the period as a result of the conversion of convertible securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-30)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495348-112611<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21475-112644<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesIssuedForServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of shares issued during the period, including shares forfeited, as a result of Restricted Stock Awards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number, after forfeiture, of shares or units issued under share-based payment arrangement. Excludes shares or units issued under employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued pursuant to acquisitions during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueAcquisitions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The gross value of stock issued during the period upon the conversion of convertible securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate value of stock related to Restricted Stock Awards issued during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI https://asc.fasb.org/extlink&amp;oid=122038336&amp;loc=d3e74512-122707<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments to temporary equity resulting from foreign currency translation adjustments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205000984080">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Cash Flows (Unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>&#160;CASH FLOWS FROM OPERATING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="num">$ (782,876)<span></span>
</td>
<td class="num">$ (3,112,079)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net loss to net cash used in operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock-based compensation</a></td>
<td class="nump">111,029<span></span>
</td>
<td class="nump">1,205,334<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts', window );">Bad debt</a></td>
<td class="nump">26,299<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAccruedInterestWriteoff', window );">Write-off of due from related party</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">7,648<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">91,221<span></span>
</td>
<td class="nump">66,924<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentForAmortization', window );">Amortization of debt discount</a></td>
<td class="nump">7,407<span></span>
</td>
<td class="nump">435,956<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDerivativeLiabilities', window );">Change in fair value of derivative liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(317,080)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainsLossesOnExtinguishmentOfDebt', window );">Loss on settlement of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">528,794<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_PrepaymentAndDefaultPenalty', window );">Prepayment and default penalty</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">122,020<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract', window );"><strong>Changes in operating assets and liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
<td class="num">(832,263)<span></span>
</td>
<td class="num">(943,615)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInInventories', window );">Inventory</a></td>
<td class="num">(26,124)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid and other current assets</a></td>
<td class="num">(31,714)<span></span>
</td>
<td class="num">(108,338)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDueFromRelatedPartiesCurrent', window );">Due from related parties</a></td>
<td class="num">(5,143)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayableTrade', window );">Accounts payable</a></td>
<td class="num">(97,373)<span></span>
</td>
<td class="num">(239,857)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities', window );">Other current liabilities</a></td>
<td class="nump">50,636<span></span>
</td>
<td class="num">(131,752)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
<td class="num">(1,488,901)<span></span>
</td>
<td class="num">(2,486,045)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>&#160;CASH FLOWS FROM INVESTING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationAcquisitionRelatedCosts', window );">Acquisition of subsidiaries, net of cash acquired</a></td>
<td class="num">(1,814,132)<span></span>
</td>
<td class="num">(60,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchase of property and equipment</a></td>
<td class="num">(86,491)<span></span>
</td>
<td class="num">(74,799)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireProductiveAssets', window );">Purchase of intangible assets</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(27,824)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForAdvanceToAffiliate', window );">Payment of loan receivable - related parties</a></td>
<td class="num">(1,000)<span></span>
</td>
<td class="num">(215,674)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromRelatedPartyDebt', window );">Collection of amounts due from related parties</a></td>
<td class="nump">400<span></span>
</td>
<td class="nump">226<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(1,901,223)<span></span>
</td>
<td class="num">(378,071)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>&#160;CASH FLOWS FROM FINANCING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromOtherDebt', window );">Proceeds from loans payable</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">400,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfOtherDebt', window );">Repayments of loans payable</a></td>
<td class="num">(232,018)<span></span>
</td>
<td class="num">(331,150)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfRelatedPartyDebt', window );">Repayment of loans payable - related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(90,787)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Proceeds from common stock issued</a></td>
<td class="nump">1,100,000<span></span>
</td>
<td class="nump">3,586,250<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions', window );">Proceed from issuance of common stock purchase option</a></td>
<td class="nump">500,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfConvertibleDebt', window );">Repayment of convertible notes</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(250,000)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by financing activities</a></td>
<td class="nump">1,367,982<span></span>
</td>
<td class="nump">3,314,313<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">&#160;Effect of exchange rate changes on cash</a></td>
<td class="num">(17,690)<span></span>
</td>
<td class="num">(12,709)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect', window );">&#160;Net change in cash</a></td>
<td class="num">(2,039,832)<span></span>
</td>
<td class="nump">437,488<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">&#160;Cash, beginning of period</a></td>
<td class="nump">3,334,813<span></span>
</td>
<td class="nump">753,316<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">&#160;Cash, end of period</a></td>
<td class="nump">1,294,981<span></span>
</td>
<td class="nump">1,190,804<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>&#160;Supplemental cash flow information</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestPaidNet', window );">Cash paid for interest</a></td>
<td class="nump">3,333<span></span>
</td>
<td class="nump">117,198<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaidNet', window );">Cash paid for taxes</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract', window );"><strong>&#160;Non-cash transactions:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Common stock issued for asset acquisition</a></td>
<td class="nump">357,500<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_StockIssuedDuringPeriodValueAcquisitionsToBeIssued', window );">Common stock issued and to be issued for acquisition of subsidiaries</a></td>
<td class="nump">1,550,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtConversionConvertedInstrumentAmount1', window );">Common stock issued for conversion of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">422,295<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount', window );">Resolution of derivative liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">708,611<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_RelatedPartyDebtForgiveness', window );">Related party debt forgiveness</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">807,103<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue2', window );">Common stock issued for settlement of debt</a></td>
<td class="nump">80,674<span></span>
</td>
<td class="nump">2,056,530<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">Common stock issued for forbearance of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">49,925<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_PreferredStockIssuedForConversionOfCommonStock', window );">Preferred stock issued for conversion of common stock</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 21,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForForbearanceOfDebtValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForForbearanceOfDebtValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForSettlementOfDebtValue2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForSettlementOfDebtValue2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_PreferredStockIssuedForConversionOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_PreferredStockIssuedForConversionOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_PrepaymentAndDefaultPenalty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_PrepaymentAndDefaultPenalty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_RelatedPartyDebtForgiveness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_RelatedPartyDebtForgiveness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_StockIssuedDuringPeriodValueAcquisitionsToBeIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_StockIssuedDuringPeriodValueAcquisitionsToBeIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentForAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentForAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (c)(4)<br> -URI https://asc.fasb.org/extlink&amp;oid=123577603&amp;loc=SL6953423-111524<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAcquisitionRelatedCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 25<br> -Paragraph 23<br> -URI https://asc.fasb.org/extlink&amp;oid=123586518&amp;loc=d3e1043-128460<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAcquisitionRelatedCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3044-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=SL98516268-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=123444420&amp;loc=d3e33268-110906<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtConversionConvertedInstrumentAmount1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The value of the financial instrument(s) that the original debt is being converted into in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4304-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4332-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtConversionConvertedInstrumentAmount1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationDepletionAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationDepletionAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies. Excludes amounts for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=123444420&amp;loc=d3e33268-110906<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableAccruedInterestWriteoff">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of writeoff of accrued interest on financing receivable recognized by reversing interest income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3D<br> -URI https://asc.fasb.org/extlink&amp;oid=124255953&amp;loc=SL120267969-210447<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancingReceivableAccruedInterestWriteoff</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainsLossesOnExtinguishmentOfDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 50<br> -Section 40<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126972273&amp;loc=d3e12355-112629<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 50<br> -Section 40<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126972273&amp;loc=d3e12317-112629<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainsLossesOnExtinguishmentOfDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4297-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxesPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayableTrade">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayableTrade</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDerivativeLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the period in the carrying value of derivative instruments reported as liabilities that are due to be disposed of within one year (or the normal operating cycle, if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDerivativeLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDueFromRelatedPartiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate increase (decrease) during the reporting period in the amount due from the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDueFromRelatedPartiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in other expenses incurred but not yet paid.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOtherAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in prepaid expenses, and assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4297-108586<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3367-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3536-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForAdvanceToAffiliate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow from advancing money to an affiliate (an entity that is related but not strictly controlled by the entity).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForAdvanceToAffiliate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireProductiveAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for purchases of and capital improvements on property, plant and equipment (capital expenditures), software, and other intangible assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3213-108585<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 50<br> -Section 30<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=126928898&amp;loc=d3e9212-128498<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 50<br> -Section 30<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126928898&amp;loc=d3e9215-128498<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 50<br> -Section 25<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=127000608&amp;loc=d3e9135-128495<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireProductiveAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the additional capital contribution to the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromOtherDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow from debt classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromOtherDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromRelatedPartyDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromRelatedPartyDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3000-108585<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4569616-111683<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 23: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 29: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 31: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfConvertibleDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow from the repayment of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfConvertibleDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfOtherDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow for the payment of debt classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfOtherDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfRelatedPartyDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfRelatedPartyDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset retirement obligations settled through noncash transactions. An asset retirement obligation is a legal obligation associated with the disposal or retirement from service of a tangible long-lived asset.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4332-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4313-108586<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4304-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued pursuant to acquisitions during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueAcquisitions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SupplementalCashFlowInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SupplementalCashFlowInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>R7.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205001798192">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Annual) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,334,813<span></span>
</td>
<td class="nump">$ 753,316<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Accounts receivable, net</a></td>
<td class="nump">$ 3,922,778<span></span>
</td>
<td class="nump">2,540,515<span></span>
</td>
<td class="nump">2,528,321<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueFromRelatedParties', window );">Due from related parties</a></td>
<td class="nump">351,139<span></span>
</td>
<td class="nump">424,086<span></span>
</td>
<td class="nump">221,790<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseCurrent', window );">Prepaid and other current assets</a></td>
<td class="nump">546,160<span></span>
</td>
<td class="nump">267,110<span></span>
</td>
<td class="nump">78,157<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total Current Assets</a></td>
<td class="nump">6,141,182<span></span>
</td>
<td class="nump">6,566,524<span></span>
</td>
<td class="nump">3,581,584<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and equipment, net</a></td>
<td class="nump">391,762<span></span>
</td>
<td class="nump">409,382<span></span>
</td>
<td class="nump">350,530<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Intangible asset</a></td>
<td class="nump">99,592<span></span>
</td>
<td class="nump">99,592<span></span>
</td>
<td class="nump">21,875<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
<td class="nump">5,172,146<span></span>
</td>
<td class="nump">1,537,742<span></span>
</td>
<td class="nump">1,537,742<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNet', window );">Deferred tax assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">446,402<span></span>
</td>
<td class="nump">460,036<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">TOTAL ASSETS</a></td>
<td class="nump">12,218,120<span></span>
</td>
<td class="nump">9,059,642<span></span>
</td>
<td class="nump">5,951,767<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
<td class="nump">1,913,304<span></span>
</td>
<td class="nump">1,474,595<span></span>
</td>
<td class="nump">2,737,411<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Due to related parties</a></td>
<td class="nump">26,613<span></span>
</td>
<td class="nump">26,613<span></span>
</td>
<td class="nump">94,616<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Loans payable - net of discount of $7,406 and $19,221</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">315,450<span></span>
</td>
<td class="nump">1,332,612<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueToOtherRelatedPartiesClassifiedCurrent', window );">Loans payable - related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">239,308<span></span>
</td>
<td class="nump">2,054,379<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConvertibleSubordinatedDebtCurrent', window );">Current portion of convertible notes - net of discount of $0 and $370,106</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">253,554<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Other current liabilities</a></td>
<td class="nump">515,223<span></span>
</td>
<td class="nump">307,049<span></span>
</td>
<td class="nump">413,676<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLiabilitiesCurrent', window );">Derivative liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,025,691<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total Current Liabilities</a></td>
<td class="nump">2,769,981<span></span>
</td>
<td class="nump">2,363,015<span></span>
</td>
<td class="nump">7,911,939<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConvertibleDebtNoncurrent', window );">Convertible notes - net of discount of $0 and $2,184</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,816<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayableToBank', window );">Loans payable, non-current</a></td>
<td class="nump">101,590<span></span>
</td>
<td class="nump">119,295<span></span>
</td>
<td class="nump">270,836<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent', window );">Employee benefits, non-current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">156,434<span></span>
</td>
<td class="nump">161,212<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">TOTAL LIABILITIES</a></td>
<td class="nump">3,016,454<span></span>
</td>
<td class="nump">2,638,744<span></span>
</td>
<td class="nump">8,346,803<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' Equity (Deficit)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock: 300,000,000 authorized; $0.001 par value 147,477,358 and 118,133,432 shares issued and outstanding, respectively</a></td>
<td class="nump">151,830<span></span>
</td>
<td class="nump">147,477<span></span>
</td>
<td class="nump">118,133<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid in capital</a></td>
<td class="nump">29,437,832<span></span>
</td>
<td class="nump">25,842,982<span></span>
</td>
<td class="nump">13,267,261<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="num">(19,511,934)<span></span>
</td>
<td class="num">(18,536,921)<span></span>
</td>
<td class="num">(14,699,148)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive loss</a></td>
<td class="num">(37,935)<span></span>
</td>
<td class="num">(36,658)<span></span>
</td>
<td class="num">(74,831)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Equity attributed to stockholders of iQSTEL Inc.</a></td>
<td class="nump">10,039,824<span></span>
</td>
<td class="nump">7,416,911<span></span>
</td>
<td class="num">(1,388,575)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterest', window );">Deficit attributable to noncontrolling interests</a></td>
<td class="num">(838,158)<span></span>
</td>
<td class="num">(996,013)<span></span>
</td>
<td class="num">(1,006,461)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Total stockholders' Equity (Deficit)</a></td>
<td class="nump">9,201,666<span></span>
</td>
<td class="nump">6,420,898<span></span>
</td>
<td class="num">(2,395,036)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY</a></td>
<td class="nump">12,218,120<span></span>
</td>
<td class="nump">9,059,642<span></span>
</td>
<td class="nump">5,951,767<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember', window );">Preferred Class A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' Equity (Deficit)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock: 1,200,000 authorized; $0.001 par value</a></td>
<td class="nump">10<span></span>
</td>
<td class="nump">10<span></span>
</td>
<td class="nump">10<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember', window );">Preferred Class B [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' Equity (Deficit)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock: 1,200,000 authorized; $0.001 par value</a></td>
<td class="nump">21<span></span>
</td>
<td class="nump">21<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember', window );">Preferred Class C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' Equity (Deficit)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock: 1,200,000 authorized; $0.001 par value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=124259787&amp;loc=d3e4428-111522<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124259787&amp;loc=d3e4531-111522<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.15(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.15(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(4))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=d3e637-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(3))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669686-108580<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(ii)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=d3e681-108580<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(11))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(12))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(18))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3044-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleDebtNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount of long-term convertible debt as of the balance sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle, if longer. The debt is convertible into another form of financial instrument, typically the entity's common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleDebtNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleSubordinatedDebtCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of the carrying value of convertible subordinated debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. This form of debt can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder, and places a lender in a lien position behind debt having a higher priority of repayment upon liquidation of the entity's assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleSubordinatedDebtCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, expected to be settled within one year or normal operating cycle, if longer. Includes assets not subject to a master netting arrangement and not elected to be offset.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=51824906&amp;loc=SL20225862-175312<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.10(3))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(C))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.3)<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToOtherRelatedPartiesClassifiedCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount payable to related parties classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueToOtherRelatedPartiesClassifiedCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToRelatedPartiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(C))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueToRelatedPartiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 926<br> -SubTopic 20<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=120154696&amp;loc=d3e54445-107959<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (h)<br> -URI https://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 55<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=122137925&amp;loc=d3e14258-109268<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=99380562&amp;loc=d3e13770-109266<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(15))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Goodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19-26)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6904-107765<br><br>Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayableToBank">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, carrying value as of the balance sheet date of loans from a bank with maturities initially due after one year or beyond the normal operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16)(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayableToBank</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (that is, noncontrolling interest, previously referred to as minority interest).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(24))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.31)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (g)<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6387103&amp;loc=d3e6435-108320<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 05<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126905020&amp;loc=d3e5879-108316<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(7))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124429447&amp;loc=SL124453093-239630<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(13))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI https://asc.fasb.org/extlink&amp;oid=122038336&amp;loc=d3e74512-122707<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=124436220&amp;loc=d3e21930-107793<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 23<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124436220&amp;loc=d3e21914-107793<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22644-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124442411-227067<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 10<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=122640432&amp;loc=SL121648383-210437<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 105<br> -SubTopic 10<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126987489&amp;loc=SL124442142-165695<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 105<br> -SubTopic 10<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126987489&amp;loc=SL124442142-165695<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4568740-111683<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124436220&amp;loc=d3e21711-107793<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32583-110901<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (d)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126983759&amp;loc=SL121830611-158277<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 848<br> -SubTopic 10<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (a)(3)(iii)(03)<br> -URI https://asc.fasb.org/extlink&amp;oid=125980421&amp;loc=SL125981372-237846<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 17<br> -URI https://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32136-110900<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (d)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=126983759&amp;loc=SL121830611-158277<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (f)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=128097895&amp;loc=SL121327923-165333<br><br>Reference 22: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4I<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4590271-111686<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32211-110900<br><br>Reference 25: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4568447-111683<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (f)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128097895&amp;loc=SL121327923-165333<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=128097895&amp;loc=SL121327923-165333<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>19
<FILENAME>R8.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205008837616">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Annual) (Parenthetical) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedDiscountCurrent', window );">Debt Instrument, Unamortized Discount, Current</a></td>
<td class="nump">$ 7,406<span></span>
</td>
<td class="nump">$ 19,221<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_LoansPayableUnamortizedDiscount1', window );">[custom:LoansPayableUnamortizedDiscount1-0]</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">370,106<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent', window );">Debt Instrument, Unamortized Discount, Noncurrent</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 2,184<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="nump">1,200,000<span></span>
</td>
<td class="nump">1,200,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common Stock, Shares Authorized</a></td>
<td class="nump">300,000,000<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common Stock, Shares, Outstanding</a></td>
<td class="nump">147,477,358<span></span>
</td>
<td class="nump">118,133,432<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember', window );">Preferred Class A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember', window );">Preferred Class B [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="nump">200,000<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember', window );">Preferred Class C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="nump">200,000<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_LoansPayableUnamortizedDiscount1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_LoansPayableUnamortizedDiscount1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedDiscountCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of debt discount to be amortized within one year or within the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1A<br> -URI https://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28541-108399<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=114775985&amp;loc=d3e28878-108400<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentUnamortizedDiscountCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of debt discount to be amortized after one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=114775985&amp;loc=d3e28878-108400<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1A<br> -URI https://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28541-108399<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496158-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R9.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204998008960">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Operations (Annual) - USD ($)<br></strong></div></th>
<th class="th" colspan="8">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Mar. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 21,936,634<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 64,702,018<span></span>
</td>
<td class="nump">$ 16,516,739<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 44,910,006<span></span>
</td>
<td class="nump">$ 65,055,661<span></span>
</td>
<td class="nump">$ 46,842,717<span></span>
</td>
<td class="nump">$ 64,702,018<span></span>
</td>
<td class="nump">$ 44,910,006<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">20,621,674<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">63,168,303<span></span>
</td>
<td class="nump">15,675,687<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">43,947,654<span></span>
</td>
<td class="nump">62,410,367<span></span>
</td>
<td class="nump">45,469,730<span></span>
</td>
<td class="nump">63,168,303<span></span>
</td>
<td class="nump">43,947,654<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">1,314,960<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,533,715<span></span>
</td>
<td class="nump">841,052<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">962,352<span></span>
</td>
<td class="nump">2,645,294<span></span>
</td>
<td class="nump">1,372,987<span></span>
</td>
<td class="nump">1,533,715<span></span>
</td>
<td class="nump">962,352<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administration</a></td>
<td class="nump">1,256,147<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,517,631<span></span>
</td>
<td class="nump">957,195<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,174,367<span></span>
</td>
<td class="nump">3,390,097<span></span>
</td>
<td class="nump">3,664,473<span></span>
</td>
<td class="nump">4,517,631<span></span>
</td>
<td class="nump">4,174,367<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total operating expenses</a></td>
<td class="nump">1,256,147<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">957,195<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,390,097<span></span>
</td>
<td class="nump">3,664,473<span></span>
</td>
<td class="nump">4,517,631<span></span>
</td>
<td class="nump">4,174,367<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating income (loss)</a></td>
<td class="nump">58,813<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,983,916)<span></span>
</td>
<td class="num">(116,143)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,212,015)<span></span>
</td>
<td class="num">(744,803)<span></span>
</td>
<td class="num">(2,291,486)<span></span>
</td>
<td class="num">(2,983,916)<span></span>
</td>
<td class="num">(3,212,015)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpenseAbstract', window );"><strong>Other income (expense)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncome', window );">Other income</a></td>
<td class="nump">43,219<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,252<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">38,591<span></span>
</td>
<td class="nump">40,431<span></span>
</td>
<td class="nump">4,426<span></span>
</td>
<td class="nump">38,585<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Other expenses</a></td>
<td class="num">(71,027)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">475<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(54,247)<span></span>
</td>
<td class="num">(421)<span></span>
</td>
<td class="nump">2,684<span></span>
</td>
<td class="num">(117,562)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_InterestExpense2', window );">Interest expense</a></td>
<td class="num">(3,693)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(6,802)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(22,417)<span></span>
</td>
<td class="num">(648,889)<span></span>
</td>
<td class="num">(675,481)<span></span>
</td>
<td class="num">(3,509,323)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1', window );">Change in fair value of derivative liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">317,080<span></span>
</td>
<td class="nump">317,080<span></span>
</td>
<td class="nump">255,614<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainsLossesOnExtinguishmentOfDebt', window );">Gain (loss) on settlement of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">528,794<span></span>
</td>
<td class="num">(528,794)<span></span>
</td>
<td class="num">(154,629)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total other income (expense)</a></td>
<td class="num">(31,501)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(880,085)<span></span>
</td>
<td class="nump">4,925<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,487,315)<span></span>
</td>
<td class="num">(38,073)<span></span>
</td>
<td class="num">(820,593)<span></span>
</td>
<td class="num">(880,085)<span></span>
</td>
<td class="num">(3,487,315)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Net income (loss) before provision for income taxes</a></td>
<td class="nump">27,312<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(111,218)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(782,876)<span></span>
</td>
<td class="num">(3,112,079)<span></span>
</td>
<td class="num">(3,864,001)<span></span>
</td>
<td class="num">(6,699,330)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income taxes</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(152)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income (loss)</a></td>
<td class="nump">27,312<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (3,864,001)<span></span>
</td>
<td class="num">(111,218)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (6,699,330)<span></span>
</td>
<td class="num">(782,876)<span></span>
</td>
<td class="num">(3,112,079)<span></span>
</td>
<td class="num">(3,864,001)<span></span>
</td>
<td class="num">(6,699,482)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest', window );">Less: Net income (loss) attributable to noncontrolling interests</a></td>
<td class="nump">96,175<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">87,736<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">192,137<span></span>
</td>
<td class="nump">16,642<span></span>
</td>
<td class="num">(26,228)<span></span>
</td>
<td class="num">(125,591)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (loss) attributed to stockholders of iQSTEL Inc.</a></td>
<td class="num">(68,863)<span></span>
</td>
<td class="num">$ (351,180)<span></span>
</td>
<td class="num">$ (554,970)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(198,954)<span></span>
</td>
<td class="num">$ (987,376)<span></span>
</td>
<td class="num">$ (1,942,391)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(975,013)<span></span>
</td>
<td class="num">(3,128,721)<span></span>
</td>
<td class="num">(3,837,773)<span></span>
</td>
<td class="num">(6,573,891)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTaxAbstract', window );"><strong>Comprehensive income (loss)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest', window );">Foreign currency adjustment</a></td>
<td class="num">(1,096)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,406<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,503)<span></span>
</td>
<td class="nump">54,398<span></span>
</td>
<td class="nump">74,849<span></span>
</td>
<td class="num">(146,373)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest', window );">Total comprehensive income (loss)</a></td>
<td class="nump">26,216<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(107,812)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(785,379)<span></span>
</td>
<td class="num">(3,057,681)<span></span>
</td>
<td class="num">(3,789,152)<span></span>
</td>
<td class="num">(6,845,855)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest', window );">Less: Comprehensive income attributable to noncontrolling interests</a></td>
<td class="nump">95,638<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">89,405<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">190,911<span></span>
</td>
<td class="nump">43,297<span></span>
</td>
<td class="nump">10,448<span></span>
</td>
<td class="num">(197,314)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Net comprehensive income (loss) attributed to stockholders of iQSTEL Inc.</a></td>
<td class="num">$ (69,422)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (197,217)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (976,290)<span></span>
</td>
<td class="num">$ (3,100,978)<span></span>
</td>
<td class="num">$ (3,799,600)<span></span>
</td>
<td class="num">$ (6,648,541)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic and diluted loss per common share</a></td>
<td class="nump">$ 0.00<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ (0.00)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (0.01)<span></span>
</td>
<td class="num">$ (0.02)<span></span>
</td>
<td class="num">$ (0.03)<span></span>
</td>
<td class="num">$ (0.10)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Weighted average number of common shares outstanding - Basic and diluted</a></td>
<td class="nump">151,750,426<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">141,697,141<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">150,057,315<span></span>
</td>
<td class="nump">133,173,421<span></span>
</td>
<td class="nump">135,383,893<span></span>
</td>
<td class="nump">63,941,222<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_InterestExpense2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_InterestExpense2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(24))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=d3e557-108580<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(26))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTaxAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTaxAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(21))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(25))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 21<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4613674-111683<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(23))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 20<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4569643-111683<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(20))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4569616-111683<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(24))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1448-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1337-109256<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI https://asc.fasb.org/extlink&amp;oid=128363288&amp;loc=d3e4984-109258<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI https://asc.fasb.org/extlink&amp;oid=128363288&amp;loc=d3e3842-109258<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22644-107794<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1252-109256<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=SL5780133-109256<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainsLossesOnExtinguishmentOfDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 50<br> -Section 40<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126972273&amp;loc=d3e12355-112629<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 50<br> -Section 40<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126972273&amp;loc=d3e12317-112629<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainsLossesOnExtinguishmentOfDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 18: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 20<br> -Section 25<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=126941158&amp;loc=d3e41242-110953<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(10))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(8))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(15))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32672-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123586238&amp;loc=d3e38679-109324<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=SL5780133-109256<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of Net Income (Loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before tax, after reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature, attributable to noncontrolling interests.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 20<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4569643-111683<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4569616-111683<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income related to nonoperating activities, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(7)(d))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNonoperatingIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (expense) related to nonoperating activities, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.9)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3000-108585<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4569616-111683<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 23: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 29: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 31: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9031-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9038-108599<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9054-108599<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 22: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1448-109256<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R10.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204996717760">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Annual) - USD ($)<br></strong></div></th>
<th class="th">
<div>Preferred Stock [Member] </div>
<div>Series A Preferred Stock [Member]</div>
</th>
<th class="th">
<div>Preferred Stock [Member] </div>
<div>Series B Preferred Stock [Member]</div>
</th>
<th class="th"><div>Common Stock [Member]</div></th>
<th class="th"><div>Additional Paid-in Capital [Member]</div></th>
<th class="th"><div>Retained Earnings [Member]</div></th>
<th class="th"><div>Comprehensive Income [Member]</div></th>
<th class="th"><div>Total</div></th>
<th class="th"><div>Noncontrolling Interest [Member]</div></th>
<th class="th"><div>AOCI Including Portion Attributable to Noncontrolling Interest [Member]</div></th>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2021 at Dec. 31, 2019</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 18,008<span></span>
</td>
<td class="nump">$ 3,240,528<span></span>
</td>
<td class="num">$ (8,125,257)<span></span>
</td>
<td class="num">$ (181)<span></span>
</td>
<td class="num">$ (4,866,902)<span></span>
</td>
<td class="num">$ (903,513)<span></span>
</td>
<td class="num">$ (5,770,415)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Dec. 31, 2019</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">18,008,591<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_PreferredStockIssuedForConversionOfCommonStockValue', window );">Preferred stock issued for conversion of common stock</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">$ (100)<span></span>
</td>
<td class="nump">90<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_PreferredStockIssuedForConversionOfCommonStockShares', window );">[custom:PreferredStockIssuedForConversionOfCommonStockShares]</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(100,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Common stock issued for cash and subscription receivable</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 23,938<span></span>
</td>
<td class="nump">1,891,067<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,915,005<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,915,005<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">23,937,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100,224,841<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue1', window );">Common stock issued for settlement of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 12,818<span></span>
</td>
<td class="nump">876,275<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 889,093<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">889,093<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">12,818,145<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Common stock issued for service</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 6,268<span></span>
</td>
<td class="nump">641,590<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">647,858<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">647,858<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">6,267,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">Common stock issued for forbearance of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,150<span></span>
</td>
<td class="nump">91,100<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">92,250<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">92,250<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtShares', window );">[custom:CommonStockIssuedForForbearanceOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,150,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtValue', window );">Common stock issued for conversion of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 46,575<span></span>
</td>
<td class="nump">1,349,865<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,396,440<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,396,440<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtShares', window );">[custom:CommonStockIssuedForConversionOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">46,575,378<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Common stock issued for exercised cashless warrant</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 9,476<span></span>
</td>
<td class="num">(9,476)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">9,476,218<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,476,218<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Common stock issued for acquisition of Itsbchain LLC</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">50,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 50,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">50,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions', window );">Stock Issued During Period, Shares, Acquisitions</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_AcquisitionOfIOTLabs', window );">Acquisition of IoT Lab</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">94,366<span></span>
</td>
<td class="nump">94,366<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_AcquisitionOfIOTLabsShares', window );">[custom:AcquisitionOfIOTLabsShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">Resolution of derivative liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">5,136,222<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">5,136,222<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">5,136,222<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(74,650)<span></span>
</td>
<td class="num">(74,650)<span></span>
</td>
<td class="num">(71,723)<span></span>
</td>
<td class="num">(146,373)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributed to stockholders of iQSTEL Inc.</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(6,573,891)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(6,573,891)<span></span>
</td>
<td class="num">(125,591)<span></span>
</td>
<td class="num">(6,699,482)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockPayableValue', window );">Common stock payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_RelatedPartyDebtToEquitySwapValue', window );">Related party debt to equity swap</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Dec. 31, 2020</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 118,133<span></span>
</td>
<td class="nump">13,267,261<span></span>
</td>
<td class="num">(14,699,148)<span></span>
</td>
<td class="num">(74,831)<span></span>
</td>
<td class="num">(1,388,575)<span></span>
</td>
<td class="num">(1,006,461)<span></span>
</td>
<td class="num">(2,395,036)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Dec. 31, 2020</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">118,133,432<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Common stock issued for cash and subscription receivable</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 35,863<span></span>
</td>
<td class="nump">3,550,387<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,586,250<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,586,250<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">35,862,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">195,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">Common stock issued for forbearance of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 250<span></span>
</td>
<td class="nump">49,675<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">49,925<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">49,925<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtShares', window );">[custom:CommonStockIssuedForForbearanceOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtValue', window );">Common stock issued for conversion of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 6,081<span></span>
</td>
<td class="nump">416,214<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">422,295<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">422,295<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">Resolution of derivative liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">708,611<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">708,611<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">708,611<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">54,905<span></span>
</td>
<td class="nump">54,905<span></span>
</td>
<td class="nump">52,751<span></span>
</td>
<td class="nump">107,656<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributed to stockholders of iQSTEL Inc.</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,942,391)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,942,391)<span></span>
</td>
<td class="nump">63,902<span></span>
</td>
<td class="num">(1,878,489)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 600<span></span>
</td>
<td class="nump">563,400<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">564,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">564,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CancellationOfCommonStockValue', window );">Cancellation of common stock</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">$ (1,295)<span></span>
</td>
<td class="num">(88,809)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(90,104)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(90,104)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CancellationOfCommonStockShares', window );">[custom:CancellationOfCommonStockShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,294,600)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Mar. 31, 2021</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 138,827<span></span>
</td>
<td class="nump">18,772,223<span></span>
</td>
<td class="num">(16,641,539)<span></span>
</td>
<td class="num">(19,926)<span></span>
</td>
<td class="nump">2,249,616<span></span>
</td>
<td class="num">(889,808)<span></span>
</td>
<td class="nump">1,359,808<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Mar. 31, 2021</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">138,826,964<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2021 at Dec. 31, 2020</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 118,133<span></span>
</td>
<td class="nump">13,267,261<span></span>
</td>
<td class="num">(14,699,148)<span></span>
</td>
<td class="num">(74,831)<span></span>
</td>
<td class="num">(1,388,575)<span></span>
</td>
<td class="num">(1,006,461)<span></span>
</td>
<td class="num">(2,395,036)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Dec. 31, 2020</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">118,133,432<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">Common stock issued for forbearance of debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">49,925<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Common stock issued for acquisition of Itsbchain LLC</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributed to stockholders of iQSTEL Inc.</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,128,721)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Sep. 30, 2021</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 141,717<span></span>
</td>
<td class="nump">22,079,704<span></span>
</td>
<td class="num">(17,827,869)<span></span>
</td>
<td class="num">(47,088)<span></span>
</td>
<td class="nump">4,346,495<span></span>
</td>
<td class="num">(963,164)<span></span>
</td>
<td class="nump">3,383,331<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Sep. 30, 2021</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">141,717,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2021 at Dec. 31, 2020</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 118,133<span></span>
</td>
<td class="nump">13,267,261<span></span>
</td>
<td class="num">(14,699,148)<span></span>
</td>
<td class="num">(74,831)<span></span>
</td>
<td class="num">(1,388,575)<span></span>
</td>
<td class="num">(1,006,461)<span></span>
</td>
<td class="num">(2,395,036)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Dec. 31, 2020</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">118,133,432<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_PreferredStockIssuedForConversionOfCommonStockValue', window );">Preferred stock issued for conversion of common stock</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="num">$ (21,000)<span></span>
</td>
<td class="nump">20,979<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_PreferredStockIssuedForConversionOfCommonStockShares', window );">[custom:PreferredStockIssuedForConversionOfCommonStockShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="num">(21,000,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Common stock issued for cash and subscription receivable</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 41,563<span></span>
</td>
<td class="nump">6,394,687<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 6,436,250<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">6,436,250<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">41,562,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">51,638,526<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue1', window );">Common stock issued for settlement of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,230<span></span>
</td>
<td class="nump">2,054,300<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,056,530<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,056,530<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,230,394<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Common stock issued for service</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 195<span></span>
</td>
<td class="nump">284,505<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 284,700<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">284,700<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">195,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">195,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">Common stock issued for forbearance of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 250<span></span>
</td>
<td class="nump">49,675<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 49,925<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">49,925<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtShares', window );">[custom:CommonStockIssuedForForbearanceOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtValue', window );">Common stock issued for conversion of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 6,081<span></span>
</td>
<td class="nump">416,214<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">422,295<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">422,295<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtShares', window );">[custom:CommonStockIssuedForConversionOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">6,080,632<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">Resolution of derivative liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">708,611<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">708,611<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">708,611<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">38,173<span></span>
</td>
<td class="nump">38,173<span></span>
</td>
<td class="nump">36,676<span></span>
</td>
<td class="nump">74,849<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributed to stockholders of iQSTEL Inc.</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(3,837,773)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(3,837,773)<span></span>
</td>
<td class="num">(26,228)<span></span>
</td>
<td class="num">(3,864,001)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,320<span></span>
</td>
<td class="nump">1,036,248<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,037,568<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,037,568<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,320,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockPayableValue', window );">Common stock payable</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">52,161<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">52,161<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">52,161<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockPayableShares', window );">[custom:CommonStockPayableShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_RelatedPartyDebtToEquitySwapValue', window );">Related party debt to equity swap</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,647,150<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,647,150<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,647,150<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_RelatedPartyDebtToEquitySwapShares', window );">[custom:RelatedPartyDebtToEquitySwapShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CancellationOfCommonStockValue', window );">Cancellation of common stock</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">$ (1,295)<span></span>
</td>
<td class="num">(88,809)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(90,104)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(90,104)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CancellationOfCommonStockShares', window );">[custom:CancellationOfCommonStockShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,294,600)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Dec. 31, 2021</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 147,477<span></span>
</td>
<td class="nump">25,842,982<span></span>
</td>
<td class="num">(18,536,921)<span></span>
</td>
<td class="num">(36,658)<span></span>
</td>
<td class="nump">7,416,911<span></span>
</td>
<td class="num">(996,013)<span></span>
</td>
<td class="nump">6,420,898<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Dec. 31, 2021</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2021 at Mar. 31, 2021</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 138,827<span></span>
</td>
<td class="nump">18,772,223<span></span>
</td>
<td class="num">(16,641,539)<span></span>
</td>
<td class="num">(19,926)<span></span>
</td>
<td class="nump">2,249,616<span></span>
</td>
<td class="num">(889,808)<span></span>
</td>
<td class="nump">1,359,808<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Mar. 31, 2021</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">138,826,964<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue1', window );">Common stock issued for settlement of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,230<span></span>
</td>
<td class="nump">2,054,300<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,056,530<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,056,530<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,230,394<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(28,899)<span></span>
</td>
<td class="num">(28,899)<span></span>
</td>
<td class="num">(27,765)<span></span>
</td>
<td class="num">(56,664)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributed to stockholders of iQSTEL Inc.</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(987,376)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(987,376)<span></span>
</td>
<td class="num">(134,996)<span></span>
</td>
<td class="num">(1,122,372)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 600<span></span>
</td>
<td class="nump">411,600<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">412,200<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">412,200<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Jun. 30, 2021</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 141,657<span></span>
</td>
<td class="nump">22,045,226<span></span>
</td>
<td class="num">(17,628,915)<span></span>
</td>
<td class="num">(48,825)<span></span>
</td>
<td class="nump">4,509,174<span></span>
</td>
<td class="num">(1,052,569)<span></span>
</td>
<td class="nump">3,456,605<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Jun. 30, 2021</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">141,657,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,737<span></span>
</td>
<td class="nump">1,737<span></span>
</td>
<td class="nump">1,669<span></span>
</td>
<td class="nump">3,406<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributed to stockholders of iQSTEL Inc.</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(198,954)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(198,954)<span></span>
</td>
<td class="nump">87,736<span></span>
</td>
<td class="num">(111,218)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 60<span></span>
</td>
<td class="nump">34,478<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">34,538<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">34,538<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Sep. 30, 2021</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 141,717<span></span>
</td>
<td class="nump">22,079,704<span></span>
</td>
<td class="num">(17,827,869)<span></span>
</td>
<td class="num">(47,088)<span></span>
</td>
<td class="nump">4,346,495<span></span>
</td>
<td class="num">(963,164)<span></span>
</td>
<td class="nump">3,383,331<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Sep. 30, 2021</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">141,717,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2021 at Dec. 31, 2021</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 147,477<span></span>
</td>
<td class="nump">25,842,982<span></span>
</td>
<td class="num">(18,536,921)<span></span>
</td>
<td class="num">(36,658)<span></span>
</td>
<td class="nump">7,416,911<span></span>
</td>
<td class="num">(996,013)<span></span>
</td>
<td class="nump">6,420,898<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Dec. 31, 2021</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Common stock issued for cash and subscription receivable</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,000<span></span>
</td>
<td class="nump">998,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(196)<span></span>
</td>
<td class="num">(196)<span></span>
</td>
<td class="num">(188)<span></span>
</td>
<td class="num">(384)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributed to stockholders of iQSTEL Inc.</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(554,970)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(554,970)<span></span>
</td>
<td class="nump">30,239<span></span>
</td>
<td class="num">(524,731)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 60<span></span>
</td>
<td class="nump">41,079<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">41,139<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">41,139<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Mar. 31, 2022</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 149,537<span></span>
</td>
<td class="nump">26,882,061<span></span>
</td>
<td class="num">(19,091,891)<span></span>
</td>
<td class="num">(36,854)<span></span>
</td>
<td class="nump">7,902,884<span></span>
</td>
<td class="num">(965,962)<span></span>
</td>
<td class="nump">6,936,922<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Mar. 31, 2022</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">149,537,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2021 at Dec. 31, 2021</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 147,477<span></span>
</td>
<td class="nump">25,842,982<span></span>
</td>
<td class="num">(18,536,921)<span></span>
</td>
<td class="num">(36,658)<span></span>
</td>
<td class="nump">7,416,911<span></span>
</td>
<td class="num">(996,013)<span></span>
</td>
<td class="nump">6,420,898<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Dec. 31, 2021</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Common stock issued for cash and subscription receivable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">Common stock issued for forbearance of debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Common stock issued for acquisition of Itsbchain LLC</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">357,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributed to stockholders of iQSTEL Inc.</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(975,013)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 92,129<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">180,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Sep. 30, 2022</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 151,830<span></span>
</td>
<td class="nump">29,437,832<span></span>
</td>
<td class="num">(19,511,934)<span></span>
</td>
<td class="num">(37,935)<span></span>
</td>
<td class="nump">$ 10,039,824<span></span>
</td>
<td class="num">(838,158)<span></span>
</td>
<td class="nump">9,201,666<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Sep. 30, 2022</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">151,830,378<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2021 at Mar. 31, 2022</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 149,537<span></span>
</td>
<td class="nump">26,882,061<span></span>
</td>
<td class="num">(19,091,891)<span></span>
</td>
<td class="num">(36,854)<span></span>
</td>
<td class="nump">7,902,884<span></span>
</td>
<td class="num">(965,962)<span></span>
</td>
<td class="nump">6,936,922<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Mar. 31, 2022</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">149,537,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Common stock issued for acquisition of Itsbchain LLC</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 500<span></span>
</td>
<td class="nump">324,500<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">325,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">325,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions', window );">Stock Issued During Period, Shares, Acquisitions</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(522)<span></span>
</td>
<td class="num">(522)<span></span>
</td>
<td class="num">(501)<span></span>
</td>
<td class="num">(1,023)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributed to stockholders of iQSTEL Inc.</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(351,180)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(351,180)<span></span>
</td>
<td class="nump">65,723<span></span>
</td>
<td class="num">(285,457)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 60<span></span>
</td>
<td class="nump">30,430<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">30,490<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">30,490<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockPayableValue', window );">Common stock payable</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">18,900<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">18,900<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">18,900<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockPayableShares', window );">[custom:CommonStockPayableShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Jun. 30, 2022</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 151,559<span></span>
</td>
<td class="nump">29,304,429<span></span>
</td>
<td class="num">(19,443,071)<span></span>
</td>
<td class="num">(37,376)<span></span>
</td>
<td class="nump">9,975,572<span></span>
</td>
<td class="num">(933,796)<span></span>
</td>
<td class="nump">9,041,776<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Jun. 30, 2022</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">151,559,011<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue1', window );">Common stock issued for settlement of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 161<span></span>
</td>
<td class="nump">80,513<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">80,674<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">80,674<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">161,367<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Common stock issued for acquisition of Itsbchain LLC</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 50<span></span>
</td>
<td class="nump">32,450<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">32,500<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">32,500<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions', window );">Stock Issued During Period, Shares, Acquisitions</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">50,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(559)<span></span>
</td>
<td class="num">(559)<span></span>
</td>
<td class="num">(537)<span></span>
</td>
<td class="num">(1,096)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributed to stockholders of iQSTEL Inc.</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(68,863)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(68,863)<span></span>
</td>
<td class="nump">96,175<span></span>
</td>
<td class="nump">27,312<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 60<span></span>
</td>
<td class="nump">20,440<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">20,500<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">20,500<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2021 at Sep. 30, 2022</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 151,830<span></span>
</td>
<td class="nump">$ 29,437,832<span></span>
</td>
<td class="num">$ (19,511,934)<span></span>
</td>
<td class="num">$ (37,935)<span></span>
</td>
<td class="nump">$ 10,039,824<span></span>
</td>
<td class="num">$ (838,158)<span></span>
</td>
<td class="nump">$ 9,201,666<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Sep. 30, 2022</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">151,830,378<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_AcquisitionOfIOTLabs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_AcquisitionOfIOTLabs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_AcquisitionOfIOTLabsShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_AcquisitionOfIOTLabsShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CancellationOfCommonStockShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CancellationOfCommonStockShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CancellationOfCommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CancellationOfCommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForConversionOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForConversionOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForConversionOfDebtValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForConversionOfDebtValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForForbearanceOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForForbearanceOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForForbearanceOfDebtValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForForbearanceOfDebtValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForSettlementOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForSettlementOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForSettlementOfDebtValue1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForSettlementOfDebtValue1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockPayableShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockPayableShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockPayableValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockPayableValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_PreferredStockIssuedForConversionOfCommonStockShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_PreferredStockIssuedForConversionOfCommonStockShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_PreferredStockIssuedForConversionOfCommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_PreferredStockIssuedForConversionOfCommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_RelatedPartyDebtToEquitySwapShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_RelatedPartyDebtToEquitySwapShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_RelatedPartyDebtToEquitySwapValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_RelatedPartyDebtToEquitySwapValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ResolutionOfDerivativeLiabilitiesValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ResolutionOfDerivativeLiabilitiesValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=SL5780133-109256<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued during the period pursuant to acquisitions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesAcquisitions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesIssuedForServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number, after forfeiture, of shares or units issued under share-based payment arrangement. Excludes shares or units issued under employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(02)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued pursuant to acquisitions during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueAcquisitions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueIssuedForServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued as a result of the exercise of stock options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI https://asc.fasb.org/extlink&amp;oid=122038336&amp;loc=d3e74512-122707<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments to temporary equity resulting from foreign currency translation adjustments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>R11.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204993528832">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consoolidated Statements of Cash Flows (Annual) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>&#160;CASH FLOWS FROM OPERATING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="num">$ (3,864,001)<span></span>
</td>
<td class="num">$ (6,699,482)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net loss to net cash used in operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock based compensation and cancellation</a></td>
<td class="nump">1,284,325<span></span>
</td>
<td class="nump">697,858<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts', window );">Bad debt</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">137,749<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_WriteOffOfDueFromRelatedParty', window );">Write-off of due from related party</a></td>
<td class="nump">10,148<span></span>
</td>
<td class="nump">43,375<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">91,474<span></span>
</td>
<td class="nump">68,602<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentForAmortization', window );">Amortization of debt discount</a></td>
<td class="nump">450,771<span></span>
</td>
<td class="nump">2,221,506<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDerivativeLiabilities', window );">Change in fair value of derivative liabilities</a></td>
<td class="num">(317,080)<span></span>
</td>
<td class="num">(255,614)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainsLossesOnExtinguishmentOfDebt', window );">Loss on settlement of debt</a></td>
<td class="nump">528,794<span></span>
</td>
<td class="nump">154,629<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract', window );"><strong>Changes in operating assets and liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
<td class="num">(39,862)<span></span>
</td>
<td class="nump">167,077<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid and other current assets</a></td>
<td class="num">(91,066)<span></span>
</td>
<td class="nump">21,629<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayableTrade', window );">Accounts payable</a></td>
<td class="num">(1,231,946)<span></span>
</td>
<td class="nump">432,872<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities', window );">Other current liabilities</a></td>
<td class="num">(95,758)<span></span>
</td>
<td class="nump">535,579<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
<td class="num">(3,152,181)<span></span>
</td>
<td class="num">(2,116,174)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>&#160;CASH FLOWS FROM INVESTING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired', window );">Acquisition of subsidiary, net of cash acquired</a></td>
<td class="num">(60,000)<span></span>
</td>
<td class="nump">15,781<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchase of property and equipment</a></td>
<td class="num">(153,183)<span></span>
</td>
<td class="num">(90,192)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireIntangibleAssets', window );">Purchase of intangible assets</a></td>
<td class="num">(77,717)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToFundLongtermLoansToRelatedParties', window );">Payment of loan receivable - related party</a></td>
<td class="num">(220,674)<span></span>
</td>
<td class="num">(18,888)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties', window );">Collection of due from related parties</a></td>
<td class="nump">226<span></span>
</td>
<td class="nump">2,088<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(511,348)<span></span>
</td>
<td class="num">(91,211)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>&#160;CASH FLOWS FROM FINANCING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromOtherDebt', window );">Proceeds from loans payable</a></td>
<td class="nump">600,000<span></span>
</td>
<td class="nump">1,239,620<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfOtherDebt', window );">Repayments of loans payable</a></td>
<td class="num">(344,483)<span></span>
</td>
<td class="num">(969,664)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromRelatedPartyDebt', window );">Proceeds from loans payable - related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">20,182<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfRelatedPartyDebt', window );">Repayment of loans payable - related parties</a></td>
<td class="num">(90,787)<span></span>
</td>
<td class="num">(20,197)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Common stock issued</a></td>
<td class="nump">6,336,250<span></span>
</td>
<td class="nump">1,915,005<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromConvertibleDebt', window );">Proceeds from convertible notes</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,420,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfConvertibleDebt', window );">Repayment of convertible notes</a></td>
<td class="num">(250,000)<span></span>
</td>
<td class="num">(942,190)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by financing activities</a></td>
<td class="nump">6,250,980<span></span>
</td>
<td class="nump">2,662,756<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">&#160;Effect of exchange rate changes on cash</a></td>
<td class="num">(5,954)<span></span>
</td>
<td class="nump">27,442<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect', window );">&#160;Net change in cash</a></td>
<td class="nump">2,581,497<span></span>
</td>
<td class="nump">482,813<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">&#160;Cash, beginning of period</a></td>
<td class="nump">753,316<span></span>
</td>
<td class="nump">270,503<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">&#160;Cash, end of period</a></td>
<td class="nump">3,334,813<span></span>
</td>
<td class="nump">753,316<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>&#160;Supplemental cash flow information</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestPaidNet', window );">Cash paid for interest</a></td>
<td class="nump">126,818<span></span>
</td>
<td class="nump">976,234<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaidNet', window );">Cash paid for taxes</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract', window );"><strong>&#160;Non-cash transactions:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount', window );">Derivative liabilities recognized as debt discount</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,673,393<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockPayableValue', window );">Common stock payable</a></td>
<td class="nump">52,161<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtConversionConvertedInstrumentAmount1', window );">Common stock issued for conversion of debt</a></td>
<td class="nump">422,295<span></span>
</td>
<td class="nump">1,396,440<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromWarrantExercises', window );">Cashless warrant exercised</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">9,476<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount', window );">Resolution of derivative liabilities</a></td>
<td class="nump">708,611<span></span>
</td>
<td class="nump">5,136,222<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_RelatedPartyDebtToEquitySwapValue', window );">Related party debt to equity swap</a></td>
<td class="nump">1,647,150<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_AmountOwingForAcquisitionOfIOT', window );">Amount owing for acquisition of IOT</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">60,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">Common stock issued for forbearance of debt</a></td>
<td class="nump">49,925<span></span>
</td>
<td class="nump">92,250<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ReplacementOfConvertibleNoitesToNotesPayable', window );">Replacement of convertible notes to note payable</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_PreferredStockIssuedForConversionOfCommonStock', window );">Preferred stock issued for conversion of common stock</a></td>
<td class="nump">21<span></span>
</td>
<td class="nump">10<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_SubscriptionReceivable', window );">Subscription receivable</a></td>
<td class="nump">$ 100,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_AmountOwingForAcquisitionOfIOT">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_AmountOwingForAcquisitionOfIOT</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForForbearanceOfDebtValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForForbearanceOfDebtValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockPayableValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockPayableValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_PreferredStockIssuedForConversionOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_PreferredStockIssuedForConversionOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_RelatedPartyDebtToEquitySwapValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_RelatedPartyDebtToEquitySwapValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ReplacementOfConvertibleNoitesToNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ReplacementOfConvertibleNoitesToNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_SubscriptionReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_SubscriptionReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_WriteOffOfDueFromRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_WriteOffOfDueFromRelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentForAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentForAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (c)(4)<br> -URI https://asc.fasb.org/extlink&amp;oid=123577603&amp;loc=SL6953423-111524<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3044-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=SL98516268-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=123444420&amp;loc=d3e33268-110906<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtConversionConvertedInstrumentAmount1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The value of the financial instrument(s) that the original debt is being converted into in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4304-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4332-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtConversionConvertedInstrumentAmount1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationDepletionAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationDepletionAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies. Excludes amounts for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=123444420&amp;loc=d3e33268-110906<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainsLossesOnExtinguishmentOfDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 50<br> -Section 40<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126972273&amp;loc=d3e12355-112629<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 50<br> -Section 40<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126972273&amp;loc=d3e12317-112629<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainsLossesOnExtinguishmentOfDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4297-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxesPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayableTrade">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayableTrade</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDerivativeLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the period in the carrying value of derivative instruments reported as liabilities that are due to be disposed of within one year (or the normal operating cycle, if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDerivativeLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in other expenses incurred but not yet paid.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOtherAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in prepaid expenses, and assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4297-108586<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3367-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3536-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToFundLongtermLoansToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with extending a long-term loan to a related party. Alternate caption: Payments for Advances to Affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToFundLongtermLoansToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromConvertibleDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the issuance of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromConvertibleDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the additional capital contribution to the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromOtherDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow from debt classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromOtherDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow or outflow associated with long-term loans for related parties where one party can exercise control or significant influence over another party, including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from (Payments for) Advances to Affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromRelatedPartyDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromRelatedPartyDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromWarrantExercises">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow associated with the amount received from holders exercising their stock warrants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromWarrantExercises</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3000-108585<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4569616-111683<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 23: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 29: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 31: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfConvertibleDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow from the repayment of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfConvertibleDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfOtherDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow for the payment of debt classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfOtherDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfRelatedPartyDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfRelatedPartyDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset retirement obligations settled through noncash transactions. An asset retirement obligation is a legal obligation associated with the disposal or retirement from service of a tangible long-lived asset.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4332-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4313-108586<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4304-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SupplementalCashFlowInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SupplementalCashFlowInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>23
<FILENAME>R12.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002705664">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock', window );">NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</a></td>
<td class="text"><p id="xdx_806_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_z7IuBrFixbGc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE 1 -ORGANIZATION
AND DESCRIPTION OF BUSINESS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Organization
and Operations</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">iQSTEL Inc.
(&#8220;iQSTEL&#8221;, &#8220;we&#8221;, &#8220;us&#8221;, or the &#8220;Company&#8221;) was incorporated under the laws of the State
of&#160;Nevada&#160;on&#160;<span id="xdx_901_edei--EntityIncorporationDateOfIncorporation_c20220101__20220930_z2oef0Be6BWk">June 24, 2011</span>&#160;under the name of B-Maven Inc. The Company changed its name to PureSnax International,
Inc. on September 18, 2015; and more recently it changed its name to iQSTEL Inc. on August 7, 2018.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
has been engaged in the business of telecommunication services as a wholesale carrier of voice, SMS and data for other telecom companies
around the World with more than 150 active interconnection agreements with mobile companies, fixed line companies and other wholesale
carriers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Acquisitions</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 13, 2022, we entered into a Company Acquisition
Agreement regarding the acquisition of&#160;<span id="xdx_90F_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20220501__20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_znVsRMe7YBN3">51%</span>&#160;of the shares in&#160;<span style="background-color: white">Whisl telecom LLC (&#8220;Whisl&#8221;)</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 1, 2022, we entered into a Company Acquisition
Agreement regarding the acquisition of&#160;<span id="xdx_902_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zasIJd6GMWFj">51%</span>&#160;of the shares in&#160;<span style="background-color: white">Smartbiz Telecom LLC
(&#8220;Smartbiz&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Both acquisitions
are detailed in Note 4.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
<td class="text"><p id="xdx_80B_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_zZ6kLMSCs2Jb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Organization and Operations</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">iQSTEL Inc. (&#8220;iQSTEL&#8221;, &#8220;we&#8221;,
&#8220;us&#8221;, or the &#8220;Company&#8221;) was incorporated under the laws of the State of <span id="xdx_90B_edei--EntityIncorporationStateCountryCode_c20210101__20211231_zMq6nyLyww0b">Nevada
</span>on <span id="xdx_903_edei--EntityIncorporationDateOfIncorporation_c20210101__20211231_zZqAYSGNjWme">June
24, 2011</span> under the name of B-Maven Inc. The Company changed its name to PureSnax International, Inc. on September
18, 2015; and more recently it changed its name to iQSTEL Inc. on August 7, 2018.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has been engaged in the business of telecommunication
services as a wholesale carrier of voice, SMS and data for other telecom companies around the World with more than 150 active interconnection
agreements with mobile companies, fixed line companies and other wholesale carriers.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company incorporated a 75% owned subsidiary,
Global Money One Inc. under the laws of the state of Delaware, on November 16, 2020.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>COVID-19</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A novel strain of coronavirus (COVID-19) was first
identified in December 2019, and subsequently declared a global pandemic by the World Health Organization on March 11, 2020. As a result
of the outbreak, many companies have experienced disruptions in their operations and in markets served. The Company has instituted some
and may take additional temporary precautionary measures intended to help ensure the well-being of its employees and minimize business
disruption. The Company considered the impact of COVID-19 on the assumptions and estimates used and determined that there were no material
adverse impacts on the Company&#8217;s results of operations and financial position at December 31, 2021. The full extent of the future
impacts of COVID-19 on the Company&#8217;s operations is uncertain. A prolonged outbreak could have a material adverse impact on financial
results and business operations of the Company, including the timing and ability of the Company to collect accounts receivable and the
ability of the Company to continue to provide high quality services to its clients. The Company is not aware of any specific event or
circumstance that would require an update to its estimates or judgments or a revision of the carrying value of its assets or liabilities
as of April 15, 2022, the date of issuance of this Annual Report on Form 10-K. These estimates may change, as new events occur and additional
information is obtained.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for the general note to the financial statements for the reporting entity which may include, descriptions of the basis of presentation, business description, significant accounting policies, consolidations, reclassifications, new pronouncements not yet adopted and changes in accounting principles.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -URI https://asc.fasb.org/topic&amp;trid=2197479<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -URI https://asc.fasb.org/topic&amp;trid=2134479<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -URI https://asc.fasb.org/topic&amp;trid=2122394<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -URI https://asc.fasb.org/topic&amp;trid=2122369<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>24
<FILENAME>R13.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002638768">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SignificantAccountingPoliciesTextBlock', window );">NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</a></td>
<td class="text"><p id="xdx_802_eus-gaap--SignificantAccountingPoliciesTextBlock_zhzxDhdOSod1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE 2 -SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_848_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_z5sohJEJeDyi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Basis
of Presentation</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The accompanying
unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United
States of America for interim financial statements and with the instructions to Form 10-Q and Regulation S-X of the United States Securities
and Exchange Commission (&#8220;SEC&#8221;). Accordingly, they do not contain all information and footnotes required by accounting principles
generally accepted in the United States of America (&#8220;GAAP&#8221;) for annual financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">In the opinion
of the Company&#8217;s management, the accompanying unaudited interim consolidated financial statements contain all the adjustments necessary
(consisting only of normal recurring accruals) to present the financial position of the Company as of September 30, 2022 and the results
of operations and cash flows for the periods presented. The results of operations for the nine months ended September 30, 2022 are not
necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited consolidated financial
statements should be read in conjunction with the financial statements and related notes thereto included in the Company&#8217;s Annual
Report on Form 10-K for the year ended December 31, 2021 filed with the SEC on April 15, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_845_eus-gaap--ConsolidationPolicyTextBlock_zoLGnfWk8S7e" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="background-color: white"><b><i>Consolidation
Policy</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The consolidated
financial statements of the Company include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#8220;Etelix&#8221;),
SwissLink Carrier AG (&#8220;Swisslink&#8221;), ITSBCHAIN, LLC (&#8220;ItsBchain&#8221;), QGLOBAL SMS, LLC (&#8220;QGlobal&#8221;), IoT
Labs, LLC (&#8220;IoT Labs&#8221;), Global Money One Inc (&#8220;Global Money One&#8221;), Whisl telecom LLC (&#8220;Whisl&#8221;) and
Smartbiz Telecom LLC (&#8220;Smartbiz&#8221;). All significant intercompany balances and transactions have been eliminated in consolidation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p id="xdx_841_eus-gaap--UseOfEstimates_zzRaVneCS6Ta" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Use of
Estimates</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The preparation
of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements.
The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual
results could differ from these good faith estimates and judgments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_844_eus-gaap--BusinessCombinationsPolicy_zMg6NANpCQBd" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Business Combinations</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with ASC 805-10, &#8220;<i>Business
Combinations</i>&#8221;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#8217;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p id="xdx_84E_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zUpgLIgjKNfe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Foreign
Currency Translation and Re-measurement</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
translates its foreign operations to the U.S. dollar in accordance with ASC 830, &#8220;<i>Foreign Currency Matters</i>&#8221;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The functional
currency and reporting currency of the Company, Etelix, QGlobal, Itsbchain, IoT Labs, Global Money One, Whisl, and Smartbiz is the U.S.
dollar, while the functional currency of SwissLink is the Swiss Franc (&#8220;CHF&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">SwissLink translates
their records into the U.S. dollar as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets and liabilities at the
rate of exchange in effect at the balance sheet date</span></td></tr>
<tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equities at historical rate</span></td></tr>
<tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue and expense items at
the average rate of exchange prevailing during the period </span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Adjustments
arising from such translations are included in accumulated other comprehensive income (loss) in stockholders&#8217; equity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84D_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zprpD5s31Fkb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Accounts
Receivable and Allowance for Uncollectible Accounts</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Substantially
all of the Company&#8217;s accounts receivable balance is related to trade receivables. Trade accounts receivable are recorded at the
invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company&#8217;s best estimate of the amount of probable
credit losses in its existing accounts receivable. The Company reviews its allowance for doubtful accounts daily and past due balances
over 60 days and a specified amount are reviewed individually for collectability. Account balances are charged off after all means of
collection have been exhausted and the potential for recovery is considered remote. During the nine months ended September 30, 2022 and
2021, the Company recorded bad debt expense of $26,299 and $0 respectively.</span><span style="font-size: 8pt">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84F_eus-gaap--EarningsPerSharePolicyTextBlock_z66EGYjoJ2tk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Net Income
(Loss) Per Share of Common Stock</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
has adopted ASC 260,&#160;<i>&#8221;Earnings per Share&#8221;</i>&#160;which requires presentation of basic earnings per share on the
face of the statements of operations for all entities with complex capital structures and requires a reconciliation of the numerator and
denominator of the basic earnings per share computation. In the accompanying financial statements, basic loss per share is computed by
dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is
computed by dividing net income by the weighted average number of shares of common stock and potentially dilutive outstanding shares of
common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share
arrangements, stock options and warrants unless the result would be antidilutive. There were 4,800,000 warrants outstanding during the
nine months ended September 30, 2022, which were included in the calculation of the diluted earnings per share. There were no other potentially
dilutive shares of common stock outstanding for the nine months ended September 30, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p id="xdx_843_eus-gaap--ConcentrationRiskDisclosureTextBlock_zJF8b0keN8gh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Concentrations
of Credit Risk</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company&#8217;s
financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related
party payables. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times, its cash
and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the nine
months ended September 30, 2022, 10 customers represented&#160;<span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_c20220101__20220930__srt--MajorCustomersAxis__custom--TenCustomersMember_zY1Umhtuuuh7">87%</span>&#160;of our revenues. During the nine months ended September 30, 2021,
6 customers represented&#160;<span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_c20210101__20210930__srt--MajorCustomersAxis__custom--SixCustomersMember_zjYPN184IyAe">87%</span>&#160;of our revenues.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p id="xdx_845_eus-gaap--RevenueRecognitionPolicyTextBlock_ziDmFt59NTC8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Revenue
Recognition</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
recognizes revenue from telecommunication services in accordance with ASC 606, &#8220;<i>Revenue from Contracts with Customers.&#8221;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
recognizes revenue related to monthly usage charges and other recurring charges during the period in which the telecommunication services
are rendered, provided that persuasive evidence of a sales arrangement existed, and collection is reasonably assured. Management considers
persuasive evidence of a sales arrangement to be a written interconnection agreement. The Company&#8217;s payment terms vary by clients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_840_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zg6b6nTRY0sl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Recent
Accounting Pronouncements</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Management has
considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company&#8217;s management
believes that these recent pronouncements will not have a material effect on the Company&#8217;s financial statements.</span></p>

<p id="xdx_85B_zdmAF2cC4oA6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
<td class="text"><p id="xdx_805_eus-gaap--SignificantAccountingPoliciesTextBlock_zVyatVH9jR08" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_846_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zdxacUEzVe74" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Basis
                                            of Presentation</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The consolidated financial statements and related
disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (&#8220;SEC&#8221;). The
financial statements have been prepared in accordance with Generally Accepted Accounting Principles (&#8220;GAAP&#8221;) of the United
States of America. The Company&#8217;s fiscal year end is December 31.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_844_eus-gaap--ConsolidationPolicyTextBlock_zTw95mW2ZB6f" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Consolidation
                                            Policy</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The consolidated financial statements of the Company
include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#8220;Etelix&#8221;), SwissLink Carrier AG (&#8220;Swisslink&#8221;),
ITSBCHAIN, LLC (&#8220;ItsBchain&#8221;), QGLOBAL SMS, LLC (&#8220;QGlobal&#8221;), IoT Labs, LLC (&#8220;IoT Labs&#8221;) and Global
Money One Inc (&#8220;Global Money One&#8221;). All significant intercompany balances and transactions have been eliminated in consolidation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_843_eus-gaap--UseOfEstimates_zM1jg996Eip8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Use
                                            of Estimates</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of the consolidated financial statements
in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates
and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could
differ from these good faith estimates and judgments.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p id="xdx_841_eus-gaap--BusinessCombinationsPolicy_zLOKsA1LTg1i" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Business
                                            Combinations</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with ASC 805-10, &#8220;<i>Business
Combinations</i>&#8221;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#8217;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84D_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zTYdehSfq3zk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Foreign
                                            Currency Translation and Re-measurement</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company translates its foreign operations to
U.S. dollar in accordance with ASC 830, &#8220;<i>Foreign Currency Matters</i>&#8221;.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The functional currency and reporting currency of
Etelix, QGlobal, ItsBchain, IoT Labs and Global Money One is the U.S. dollar, while SwissLink&#8217;s functional currency is the Swiss
Franc (&#8220;CHF&#8221;).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s subsidiaries, whose functional
currency is not the U.S. dollar, translate their records into U.S. dollar as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Assets
                                            and liabilities at the rate of exchange in effect at the balance sheet date &#160;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Equities
                                            at historical rate &#160;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Revenue
                                            and expense items at the average rate of exchange prevailing during the period &#160;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 2.25pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Adjustments arising from such translations are included
in accumulated other comprehensive income in stockholders&#8217; equity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ForeignCurrencyDisclosureTextBlock_zYfNCmbonIff" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_49F_20211231_zLthL39drQml" style="font-weight: bold; text-align: center">December 31,</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_49D_20201231_zl8Skhyczwp5" style="font-weight: bold; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td></tr>
  <tr id="xdx_40F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_zXAakdFyyFXj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 68%; text-align: justify">Spot CHF: USD exchange rate</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0974</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.1304</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--DerivativeAverageExchangeRateFloor1_iI_zzRdp9wdVjA3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Average CHF: USD exchange rate</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.0969</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.0662</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zXlyMYiZSIv1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Cash
                                            and Cash Equivalents</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Cash and cash equivalents include cash in banks,
money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible
to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company
had no cash equivalents at December 31, 2021 and 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_842_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zoAMYYrvapMa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Accounts
                                            Receivable and Allowance for Uncollectible Accounts</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Substantially all of the Company&#8217;s accounts
receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest.
The allowance for doubtful accounts is the Company&#8217;s best estimate of the amount of probable credit losses in its existing accounts
receivable. The Company reviews its allowance for doubtful accounts daily and past due balances over 60 days and a specified amount are
reviewed individually for collectability. Account balances are charged off after all means of collection have been exhausted and the
potential for recovery is considered remote. During the years ended December 31, 2021 and 2020, the Company had bad debt expense of <span id="xdx_904_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20210101__20211231_zgjoUohTJAb">$0
</span>and <span id="xdx_906_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20200101__20201231_z9R9hpKwA4G9">$137,749</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p id="xdx_845_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zegRWbqtcLg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Long-Lived
                                            Assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Long-lived assets are evaluated for impairment whenever
events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the
useful lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash
flows to the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84D_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zyDIIkUjbS17" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Fixed
                                            Assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Fixed assets, consisting of telecommunications equipment
and software, is recorded at cost reduced by accumulated depreciation and amortization. Depreciation and amortization expense is recognized
over the assets&#8217; estimated useful lives of <span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerEquipmentMember_zbkQkerDvqp9">3
years</span> for computers and laptops, <span>5
years</span> for telecommunications equipment and switches; and <span id="xdx_907_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerSoftwareIntangibleAssetMember_zA07JViPm0p9">5
years</span> for software using the straight-line method. Major additions and improvements are capitalized as additions
to the property and equipment accounts, while replacements, maintenance and repairs that do not improve or extend the life of the respective
assets, are expensed as incurred. Estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively.
When certain events or changes in operating conditions occur, asset lives may be adjusted and an impairment assessment may be performed
on the recoverability of the carrying amounts.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_844_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_z9vsKQK8xo77" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Impairment
                                            of tangible and intangible assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Tangible and intangible assets (excluding goodwill)
are assessed at each reporting date for indications that an asset may be impaired. If any such indication exists, or when annual impairment
testing for an asset is required, the Company makes an estimate of the asset's recoverable amount. The asset's recoverable amount is
the higher of an asset's or cash-generating unit's fair value less costs of disposal and its value in use and is determined for an individual
asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Where
the carrying amount of an asset or a group of assets exceeds its recoverable amount, the asset is considered impaired and is written
down to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using
a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or the
group of assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_849_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_z3R8NpAnKOxc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Goodwill</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We allocate goodwill to reporting units based on
the reporting unit expected to benefit from the business combination. We evaluate our reporting units on an annual basis and, if necessary,
reassign goodwill using a relative fair value allocation approach. Goodwill is tested for impairment at the reporting unit level (operating
segment or one level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change
that would more likely than not reduce the fair value of a reporting unit below its carrying value. These events or circumstances could
include a significant change in the business climate, legal factors, operating performance indicators, competition, or sale or disposition
of a significant portion of a reporting unit.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Application of the goodwill impairment test requires
judgment, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill
to reporting units, and determination of the fair value of each reporting unit. The fair value of each reporting unit is estimated primarily
through the use of a discounted cash flow methodology. This analysis requires significant judgments, including estimation of future cash
flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for our business, estimation of the useful
life over which cash flows will occur, and determination of our weighted average cost of capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The estimates used to calculate the fair value of
a reporting unit change from year to year based on operating results, market conditions, and other factors. Changes in these estimates
and assumptions could materially affect the determination of fair value and goodwill impairment for each reporting unit.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p id="xdx_842_eus-gaap--PostemploymentBenefitPlansPolicy_z26hwWseqK9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Retirement
                                            Benefit Costs</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Payments to defined contribution retirement benefit
schemes are charged as an expense as they fall due. Payments made to state-managed retirement benefit schemes are dealt with as payments
to defined contribution schemes where the Company&#8217;s obligations under the schemes are equivalent to those arising in a defined
contribution retirement benefit scheme.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For defined benefit schemes, the cost of providing
benefits is determined using the Projected Unit Credit Method, with actuarial valuations being carried out at each balance sheet date.
Actuarial gains and losses are recognized in full in the period in which they occur. They are recognized outside the income statement
and are presented in other comprehensive income. Past service cost is recognized immediately in the income statement in the period in
which it occurs.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The retirement benefit obligation recognized in the
balance sheet represents the present value of the defined obligation as adjusted for unrecognized past service cost, and as reduced by
the fair value of the scheme assets. Any asset resulting from this calculation is limited to past service cost, plus the present value
of available refunds and reductions in future contributions to the scheme.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84A_eus-gaap--EarningsPerSharePolicyTextBlock_zDafGwEoW3K8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Net
                                            Income (Loss) Per Share of Common Stock</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has adopted ASC 260,&#160;<i>&#8221;Earnings
per Share&#8221;</i>&#160;which requires presentation of basic earnings per share on the face of the statements of operations for all
entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share
computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average
number of shares of common stock outstanding during the year. Diluted earnings per share is computed by dividing net income by the weighted
average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the
potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless
the result would be antidilutive. Dilutive potential common shares include outstanding Series B Preferred stock, and it was excluded
from the computation of diluted net loss per share as the result was anti-dilutive for the year ended December 31, 2021. There were no
potentially dilutive shares of common stock outstanding for the year ended December 31, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_847_eus-gaap--ConcentrationRiskDisclosureTextBlock_zTPOvlwJAoHe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Concentrations
                                            of Credit Risk</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s financial instruments that are
exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely
incur in the near future. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times,
its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021 and 2020,
7 and 6 customers represented <span>88%
</span>and <span>70%
</span>of our revenues, respectively. For the year ended December 31, 2021 <span>68%
</span>of the revenue comes from customers under prepayment conditions which means there is no credit or bad debt risk on that portion
of the customers portfolio.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_846_eus-gaap--CreditLossFinancialInstrumentPolicyTextBlock_zCZDcXLdNAUf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Financial
                                            Instruments</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows ASC 820, &#8220;<i>Fair Value
Measurements and Disclosures,</i>&#8221; which defines fair value as the exchange price that would be received for an asset or paid to
transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction
between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity&#8217;s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the
fair value hierarchy are described below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 1</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 1 applies to assets or liabilities for which
there are quoted prices in active markets for identical assets or liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 2</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 2 applies to assets or liabilities for which
there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or
liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions
(less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or
corroborated by, observable market data.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 3</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 3 applies to assets or liabilities for which
there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or
liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The carrying values of our financial instruments,
including, cash and cash equivalents; accounts receivable; prepaid and other current assets; accounts payable; other current liabilities;
and due from/to related parties approximate their fair values due to the short-term maturities of these financial instruments.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Transactions involving related parties cannot be
presumed to be carried out on an arm&#8217;s-length basis, as the requisite conditions of competitive, free-market dealings may not exist.
Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated
on terms equivalent to those that prevail in arm&#8217;s-length transactions unless such representations can be substantiated. It is
not, however, practical to determine the fair value of amounts due to related party&#8217;s due to their related party nature.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<p id="xdx_846_eus-gaap--DerivativesPolicyTextBlock_zdnDzpWCcrdf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Derivative
                                            Financial Instruments</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company does not use derivative instruments to
hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments
are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for
as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with
changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used
a Black Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification
of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end
of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not
net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_846_eus-gaap--IncomeTaxPolicyTextBlock_z30KNZ8Im5rl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Income
                                            Taxes</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company uses the liability method of accounting
for income taxes. Under the liability method, deferred tax assets and liabilities are determined based on differences between financial
reporting and the tax basis of assets, liabilities, the carry forward of operating losses and tax credits, and are measured using the
enacted tax rates and laws that will be in effect when the differences are expected to reverse. An allowance against deferred tax assets
is recorded when it is more likely than not that such tax benefits will not be realized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84C_esrt--SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock_zg6jMGLeJEm" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Related
                                            Parties</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows ASC 850,<i>&#160;&#8220;Related
Party Disclosures,&#8221;&#160;</i>for the identification of related parties and disclosure of related party transactions (see Note 13).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_848_eus-gaap--RevenueRecognitionPolicyTextBlock_zCh8yeiOFeq5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Revenue
                                            Recognition</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes revenue from telecommunication
services in accordance with ASC 606, &#8220;<i>Revenue from Contracts with Customers.&#8221;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes revenue related to monthly
usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive
evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement
to be a written interconnection agreement. The Company&#8217;s payment terms vary by client.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p id="xdx_84D_eus-gaap--CostOfSalesPolicyTextBlock_zFhy8aHAzGRi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Cost
                                            of revenue</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Costs of revenue represent direct charges from vendors
that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated in
vendor&#8217;s network.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84A_eus-gaap--LessorLeasesPolicyTextBlock_zcQgdgk81Llh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Lease</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company leases office space for corporate and
network monitoring activities and to house telecommunications equipment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with ASC 842, &#8220;<i>Leases</i>&#8221;,<i>&#160;</i>we
determine if an arrangement is a lease at inception.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The office lease meets the definition of a short-term
lease because the lease term is 12 months or less. Consequently, consistent with Company&#8217;s accounting policy election, the Company
does not recognize the right-of-use asset and the lease liability arising from this lease.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84A_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zgnzZlK4ovHc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Recent
                                            Accounting Pronouncements</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In August 2020, the FASB issued ASU 2020-06, ASC
Subtopic 470-20 &#8220;<i>Debt&#8212;Debt with &#8220;Conversion and Other Options</i>&#8221; and ASC subtopic 815-40 &#8220;<i>Hedging&#8212;Contracts
in Entity&#8217;s Own Equity</i>&#8221;. The standard reduced the number of accounting models for convertible debt instruments and convertible
preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features
that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for
a scope exception from derivative accounting; and, (2) convertible debt instruments issued with substantial premiums for which the premiums
are recorded as paid-in capital. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including
interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15,
2020, including interim periods within those fiscal years. The Company is currently assessing the impact of the adoption of this standard
on its consolidated financial statements.&#160;</p>

<p id="xdx_852_zXP8HrDCrcTf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SignificantAccountingPoliciesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for all significant accounting policies of the reporting entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=126899994&amp;loc=d3e18726-107790<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -URI https://asc.fasb.org/topic&amp;trid=2122369<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SignificantAccountingPoliciesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>25
<FILENAME>R14.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205001348032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 3 - GOING CONCERN<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Organization, Consolidation and Presentation of Financial Statements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubstantialDoubtAboutGoingConcernTextBlock', window );">NOTE 3 - GOING CONCERN</a></td>
<td class="text"><p id="xdx_800_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zRFm9MIqrts9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE 3 -
GOING CONCERN</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company's consolidated financial statements have
been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and liquidation
of liabilities in the normal course of business. The Company has&#160;suffered recurring losses from operations and does not have an established
source of revenues sufficient to cover its operating costs. These conditions raise substantial doubt about the Company&#8217;s ability
to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome
of this uncertainty.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The ability of the Company to continue as a going
concern is dependent upon its ability to successfully accomplish its business plan and eventually attain profitable operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the next year, the Company's foreseeable cash
requirements will relate to continual development of the operations of its business, maintaining its good standing in the industry and
continuing its marketing efforts. The Company may experience a cash shortfall and be required to raise additional capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Historically, the Company has relied upon funds from
its stockholders. Management may raise additional capital through future public or private offerings of the Company's stock or through
loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company's failure
to do so could have a material and adverse effect upon its operations and its stockholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"/>

<span></span>
</td>
<td class="text"><p id="xdx_80F_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z20JdbjVP3k6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            3 - GOING CONCERN</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company's consolidated financial statements have
been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and liquidation
of liabilities in the normal course of business. The Company has&#160;suffered recurring losses from operations and does not have an
established source of revenues sufficient to cover its operating costs. These conditions raise substantial doubt about the Company&#8217;s
ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the
outcome of this uncertainty.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The ability of the Company to continue as a going
concern is dependent upon its ability to successfully accomplish its business plan and eventually attain profitable operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the next year, the Company's foreseeable cash
requirements will relate to continual development of the operations of its business, maintaining its good standing in the industry and
continuing its marketing efforts. The Company may experience a cash shortfall and be required to raise additional capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Historically, the Company has relied upon funds from
its stockholders. Management may raise additional capital through future public or private offerings of the Company's stock or through
loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company's failure
to do so could have a material and adverse effect upon its operations and its stockholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubstantialDoubtAboutGoingConcernTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 40<br> -URI https://asc.fasb.org/subtopic&amp;trid=51888271<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubstantialDoubtAboutGoingConcernTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
<FILENAME>R15.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205007566128">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 4 &#8211; ACQUISITIONS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination and Asset Acquisition [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock', window );">NOTE 4 &#8211; ACQUISITIONS</a></td>
<td class="text"><p id="xdx_80B_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_znoW8b5eaqtf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="background-color: white"><b>NOTE&#160;4&#160;&#8211;
ACQUISITIONS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 13, 2022, we entered into a Company Acquisition
Agreement (Purchase Agreement) with US Acquisitions, LLC, a California limited liability company (Seller) concerning the contemplated
sale by Seller and the purchase by us of&#160;<span id="xdx_908_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20220501__20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zTp1earxJdoc">51%</span>&#160;of the membership interests Seller held in Whisl, a Texas limited liability company.
Whisl provides local US termination for Voice through its FCC license of VoIP Service number 832742; and is in the process to obtain a
C-Lec FCC License over next 12 months. Whisl is one of the premier Intermediate Voice Providers in the USA. It has been a carrier since
2017 with billions of minutes traversing its network and provides its customers with multiple levels of Redundancy, Diversity, and Disaster
Recovery for their applications and ability to make changes to underlying carrier configuration in real time. Whisl offers a single carrier
solution for Voice Global services, and its customers benefit from hundreds of interconnection agreements that the company has cultivated
since its inception. Pursuant to the Purchase Agreement, the closing of the purchase of the&#160;<span id="xdx_90E_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20220501__20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zgnzWKVVbhQg">51%</span>&#160;membership interests was&#160;<span id="xdx_902_eus-gaap--AcquisitionCostsCumulative_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zf7IpQxncWg8">$1,800,000</span>,
which consisted of&#160;<span id="xdx_908_eus-gaap--AcquisitionCosts_c20220501__20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_z7VNa338LVo">$1,250,000</span>&#160;in cash and&#160;<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zxwvf6OdIEy1">$550,000</span>&#160;in our restricted common stock to Seller, which amounts to&#160;<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zw0AqpWlBfVg">1,461,653</span>&#160;shares
of common stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On June 1, 2022, we entered
into a Purchase Agreement for the purchase of&#160;<span id="xdx_905_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zOThnHUUvZ24">51%</span>&#160;of the membership interests in Smartbiz, a Florida Corporation which provides
telecommunication services, dedicated to VoIP business for wholesale and retail markets. The purchase price for the acquisition was&#160;<span id="xdx_903_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zyhbvXuNmfB3">$1,800,000</span>,
which&#160;consisted of&#160;<span id="xdx_904_eus-gaap--AcquisitionCosts_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zhnPCJuLTqzb">$800,000</span>&#160;in cash and&#160;<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zGHIFVZ4ejf2">$1,000,000</span>&#160;in our common stock to the seller, which amounts to&#160;<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_z9OmkIEW18ga">2,850,330</span>&#160;shares
of common stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Smartbiz and Whisl have been included in our consolidated results of operations
since the acquisition dates.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The following table summarizes the fair value of the consideration paid
by the Company:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Whisl</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_88A_ecustom--ConsiderationOfWhisl_zovRpag55Ri3" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Whisl Consideration (Details)">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">May 13,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif">Fair Value of Consideration:</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 0.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%">Cash</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"><span id="xdx_906_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zyj6SUCMqp15">1,000,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Payable to seller</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zEyJZyCqeJ4e">250,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">1,461,653&#160;shares of common stock</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zS0JmEdBtX85">550,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Total Purchase Price</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zgqNTlt44yK1">1,800,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration: underline">Smartbiz</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/><table cellpadding="0" cellspacing="0" id="xdx_880_ecustom--ConsiderationOfSmartbiz_zV2b7qZ85Vze" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Consideration (Details)">
<tr style="vertical-align: bottom">
    <td colspan="2" style="font-size: 11pt">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="3" style="font-weight: bold; text-align: center">June 1,</td></tr>
<tr style="vertical-align: bottom">
    <td colspan="2">Fair Value of Consideration:</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 0.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 69%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash</span></td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 10%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 18%"><span id="xdx_90D_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zVUeKSyz0Poi">725,000</span></td><td style="text-align: left; width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Payable to seller</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zUfgdNVopfO5">75,000</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zCVBcqU6KVFf">2,850,330</span> shares of common stock </span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zGe9uJbpmJfi">1,000,000</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total Purchase Price</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_908_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zWqSfj3H4w1j">1,800,000</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The following table summarizes the identifiable assets acquired and liabilities
assumed upon acquisition of Smartbiz and Whisl and the calculation of goodwill:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Whisl</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/><table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_zsnojQV6Ucq8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired (Details)">
<tr>
       <td style="width: 78%">&#160;</td>
       <td style="width: 2%">&#160;</td>
       <td style="width: 1%">&#160;</td>
       <td style="width: 18%">&#160;</td>
       <td style="width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">Total purchase price</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">$</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--AcquisitionCostsCumulative_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zdlrlRd4c3if">1,800,000</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zuDX0JUxKuqa">141,113</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Accounts receivable</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--BusinessCombinationAcquiredReceivablesFairValue_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zf43TMso9aL3">109,762</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 10pt">Total identifiable assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zZzfLHBjMgJj">250,875</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Accounts payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<span id="xdx_909_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zpPwvOcyGd3f">241,426</span></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_ze7dWNk5jNRf">2,075</span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Total liabilities assumed</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zH6GL8xArPqk">243,501</span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zNgMlEL2Lc74">7,374</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Non-controlling interest</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zD8gLURzkN0e">3,613</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt">Total net assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zKmhrVr7acM2">3,761</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Goodwill</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zlRVjOgmc539">1,796,239</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration: underline">Smartbiz</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock_z8RUCUiJxSp4" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired (Details)">
<tr>
       <td style="width: 78%">&#160;</td>
       <td style="width: 2%">&#160;</td>
       <td style="width: 1%">&#160;</td>
       <td style="width: 18%">&#160;</td>
       <td style="width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">Total purchase price</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">$</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zUDFeUD06F2b">1,800,000</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_znyh3Nd9nwzd">19,755</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Accounts receivable</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--BusinessCombinationAcquiredReceivablesFairValue_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zHl45slZqs3b">789,515</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 10pt">Total identifiable assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zNc8455r1IUi">809,270</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Accounts payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zz0qE8P864Zh">807,265</span></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_z7gb28eRVuS7">76,839</span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Total liabilities assumed</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zLzySbPYVen8">884,104</span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<span id="xdx_900_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zl3cC9qecUD2">74,834</span></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Non-controlling interest</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90E_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zWVvtzBonONf">36,669</span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt">Total net assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_909_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zufWcqwxWoF5">38,165</span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Goodwill</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zbsXu041Pg9d">1,838,165</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Unaudited combined proforma results of operations for the nine months ended
September 30, 2022 and 2021 as though the Company acquired Smartbiz and Whisl on January 1, 2021, are set forth below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/>

<table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zB2s9oBcDVZe" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details)">
    <tr>
       <td style="text-indent: -4pt">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zH4mYA336Xz7">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20210101__20210930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z152PFIrEf3i">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Nine Months Ended</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr id="xdx_40A_eus-gaap--Revenues_zG34eQ9cnwv3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">69,165,130</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">59,028,492</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zuBGvofNBNqc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">66,683,557</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">56,430,726</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--GrossProfit_zzEhlUzkMKY4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,481,573</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,597,766</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -4pt; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left"> </td></tr>
  <tr id="xdx_40A_eus-gaap--OperatingExpensesAbstract_iB_zw69LQ6O9ame" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,322,526</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,724,857</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_zVcQRgucfjk9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,840,953</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,127,091</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -4pt; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--NonoperatingIncomeExpense_p0p0_zgGCH4nLMM47" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(38,073</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(820,593</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NetIncomeLoss_znn59KzVcsCh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net Loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,879,026</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,947,684</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
<td class="text"><p id="xdx_808_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_ziAEUssAT8Yi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            4 - ACQUISITION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>IoT Labs</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On April 15, 2020, we entered into a Company Acquisition
Agreement (the &#8220;Agreement&#8221;) with Francisco Bunt regarding the acquisition of <span id="xdx_905_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_c20200415_zDwz8B27jxti">51%
</span>of the shares in IoT Labs, whose principal business activity is the sale of Short Messages (SMS) between USA and Mexico, for <span id="xdx_902_eus-gaap--BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_c20200401__20200415_zaZe52X7Ny08">$180,000</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table summarizes the identifiable assets
acquired and liabilities assumed upon acquisition of IoT Labs and the calculation of goodwill:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_z5A6lDmQLWK5" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20200415_zk4esBSRos12">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%; text-align: justify; padding-bottom: 1pt">Total purchase price</td><td style="width: 10%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 18%; text-align: right"><span id="xdx_901_eus-gaap--BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_c20200401__20200415_zBEWaPlAmFK5">180,000</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zoj1N3KMzyi1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">135,781</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_zVAHDFYau9K5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Other current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">953</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_zzhNufuEWAjd" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Property and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">34,075</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_zJHBq5IVocgf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Intangible asset</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">21,875</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_z7AeOOy3nn4l" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Total identifiable assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">192,684</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_zGSr43iuIogc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Accounts payable</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(100</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_z0cLIWxWhCPd" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Total liabilities assumed</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(100</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40E_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets_iI_zzsD1gK7AX62" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Net assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">192,584</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_zsqGUmzBBUl3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Non-controlling interest</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">94,366</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zIO4Sw9lfLLa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Total net assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">98,218</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--Goodwill_iI_zOKNP8U8yjNf" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Goodwill</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">81,782</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Unaudited combined proforma results of operations
for the year ended December 31, 2020 as though the Company acquired IoT Labs on January 1, 2020, are set forth below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zfvoDDf77BT3" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20210101__20211231_zB20VptCSmRh">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td></tr>
  <tr id="xdx_409_eus-gaap--BusinessAcquisitionsProFormaRevenue_z0k5JwQQFPSc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">55,784,168</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--BusinessAcquisitionsProFormaCostOfRevenue_z8Uiz4GADrX9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Cost of revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">54,631,017</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_ecustom--BusinessAcquisitionsProFormaGrossProfit_zyooqz1JdSoc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,153,151</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--BusinessAcquisitionsProFormaOperatingExpenses_zqJA3XzyQQ5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,224,903</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--BusinessAcquisitionsProFormaOperatingLoss_z99oSibsKWy3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,071,752</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_ecustom--BusinessAcquisitionsProFormaOtherExpense_zIiuKQHSXLU3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,487,315</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zT5nJifHIxxd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Net Loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(6,559,067</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAndAssetAcquisitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of transactions that are recognized separately from the acquisition of assets and assumptions of liabilities in the business combination.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>27
<FILENAME>R16.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002886736">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 5 &#8211; PROPERTY AND EQUIPMENT<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentTextBlock', window );">NOTE 5 &#8211; PROPERTY AND EQUIPMENT</a></td>
<td class="text"><p id="xdx_80D_eus-gaap--PropertyPlantAndEquipmentTextBlock_zys2K8YLoDUc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE&#160;5&#160;&#8211;&#160;PROPERTY
AND EQUIPMENT</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Property and
equipment at September 30, 2022 and December 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_zFsKp0OWpvH1" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
  <tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -4pt; vertical-align: bottom"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_490_20220930_zqFYU7I65M81" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_49F_20211231_zPsUlZzgKmO8" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; text-align: left; padding-left: 5.4pt">Telecommunication equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zOubBSGqkID6">301,462</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_z127mX70aVcj">258,871</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Telecommunication software</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zkxzUsReOYk5">581,545</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_z0s0dCZoCVNh">618,125</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zvnsxMPrtanl">97,096</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentGross_iI_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_z2Shj9r616fc">108,805</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930_zJ8wNhSOwKU1">980,103</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231_zIK6uW6G9Vab">985,801</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Accumulated depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20220930_ztNNQQbMcYgk">588,341</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_900_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20211231_ztbqWjrRCnwl">576,419</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Property and equipment, net</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20220930_zyBZqiaRrRTb">391,762</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20211231_zmR3bUWGDB54">409,382</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Depreciation
and amortization expense for the nine months ended September 30, 2022 and 2021 amounted to&#160;<span id="xdx_908_eus-gaap--DepreciationAndAmortization_p0p0_c20220101__20220930_zYa1K6655D85">$91,221</span>&#160;and&#160;<span id="xdx_907_eus-gaap--DepreciationAndAmortization_p0p0_c20210101__20210930_zlnucPy8YVrk">$66,924</span>, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/>

<span></span>
</td>
<td class="text"><p id="xdx_80D_eus-gaap--PropertyPlantAndEquipmentTextBlock_zONiWzaedWj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            6 &#8211;&#160;PROPERTY AND EQUIPMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Property and equipment at December 31, 2021 and 2020
consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_z0jr6PfOXV6i" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20211231_zOFSNDaeVbY">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20201231_z1ztVS05AFvc">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Telecommunication equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zArnXnlR8Mqh">258,871</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_p0p0_z1hMN88EcJ86">259,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Telecommunication software</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zTfbaCi6Z6rf">618,125</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_p0p0_zNSGkcGhsRG2">530,514</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zopKAL5mpTIl">108,805</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_iI_p0p0_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zUSmxLjwZ7l7">47,206</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>985,801</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>836,720</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Accumulated depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_900_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20211231_zMyUwqc5ZbY8">576,419</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20201231_zm4jgva6FT3e">486,190</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20211231_z0Xd1c6y77vc">409,382</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentNet_c20201231_p0p0_zZ06oA1mDn6">350,530</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Depreciation expense for the year ended December
31, 2021 and 2020 amounted to <span id="xdx_900_eus-gaap--DepreciationAndAmortization_p0p0_c20210101__20211231_zDwOxHoJMvp7">$91,474
</span>and <span id="xdx_904_eus-gaap--DepreciationAndAmortization_p0p0_c20200101__20201231_zA8zjwA9MMeb">$68,602</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>28
<FILENAME>R17.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205007723568">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 6 &#8211;LOANS PAYABLE<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureTextBlock', window );">NOTE 6 &#8211;LOANS PAYABLE</a></td>
<td class="text"><p id="xdx_80C_eus-gaap--DebtDisclosureTextBlock_zAckQ0tP2Hnc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE&#160;6&#160;&#8211;LOANS
PAYABLE</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Loans payable
at September 30, 2022 and December 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_881_ecustom--ScheduleOfLoansPayableTextBlock_zQXLp6SdIKPc" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td><b>&#160;</b></td>
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Interest</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Term</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>rate</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 22%; text-align: left; padding-left: 5.4pt">Bridge Loan</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20220930__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z5i6zfPOlPkj"><span style="-sec-ix-hidden: xdx2ixbrl1129">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zvRwIZXyYJh2">222,222</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: left; padding-left: 5.4pt"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20220101__20220930__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zYBq1OT8hkNc">Note was issued on November 1, 2020 and due on January 30, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20220930__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zP7kbeHYe0t9">18.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Martus</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zxEDzYyIdN51">93,204</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_z032n7zMSTig">100,634</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"><span id="xdx_909_eus-gaap--DebtInstrumentPaymentTerms_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zyi0salQJDAb">Note was issued on October 23, 2018 and due on January 3, 2023</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20220930__us-gaap--DebtInstrumentAxis__custom--MartusMember_z2J83jTOH1F3">5.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Swisspeers AG</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zmt6IGPpzRmj"><span style="-sec-ix-hidden: xdx2ixbrl1137">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_z6DQ0Qj3x4Ak">9,605</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"><span id="xdx_904_eus-gaap--DebtInstrumentPaymentTerms_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zliVihwLlWLg">Note was issued on April 8, 2019 and originally due on October 4, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20220930__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zRvhnXBO9rAc">7.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">Darlene Covid19</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_z5NaGfW9iC82">101,590</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zg6Nzf9PyYW1">109,690</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Note was issued on April 1, 2020 and due on March 31, 2025</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20220930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zNz1sHiFqZq9">0.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930_zsFbBdtVSlL6">194,794</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231_zdORKs40US61">442,151</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--LoansPayableOneMember_zixPl5GmSrZ5"><span style="-sec-ix-hidden: xdx2ixbrl1146">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LoansPayableOneMember_zr7T6Gy3yoCk">7,406</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Total loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--LongTermDebt_p0p0_c20220930_z4ItOrAezYG7">194,794</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--LongTermDebt_p0p0_c20211231_zEDuwv9uqtNe">434,745</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90B_eus-gaap--LongTermDebtCurrent_iNI_p0p0_di_c20220930_zuCXw3go4jB5">93,204</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--LongTermDebtCurrent_iNI_p0p0_di_c20211231_zQEyVtv4trij">315,450</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 2pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--LongTermDebtNoncurrent_p0p0_c20220930_zEBHWvqKLx6d">101,590</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LongTermDebtNoncurrent_p0p0_c20211231_zacWtxAJJRPc">119,295</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the nine
months ended September 30, 2022 and 2021, the Company borrowed from third parties totaling&#160;<span id="xdx_90A_eus-gaap--IncreaseDecreaseInOtherLoans_p0p0_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_z5tlVfwcehN3">$0</span>&#160;and&#160;<span id="xdx_904_eus-gaap--IncreaseDecreaseInOtherLoans_p0p0_c20210101__20210930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zGJleMHog45i">$444,444</span>, which includes
original issue discount and financing costs of&#160;$0&#160;and&#160;$44,444&#160;and repaid the principal amount of&#160;<span id="xdx_902_eus-gaap--PaymentsForLoans_p0p0_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zDBJqcdPW4yd">$232,018</span>&#160;and&#160;<span id="xdx_905_eus-gaap--PaymentsForLoans_p0p0_c20210101__20210930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_z2AbznimKfH7">$331,150</span>,
respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30, 2022 and
2021, the Company recorded interest expense of $<span style="background-color: white"><span id="xdx_90B_eus-gaap--InterestExpense_p0p0_c20220101__20220930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_ztMjV952B52j">22,417</span></span>&#160;and&#160;<span id="xdx_909_eus-gaap--InterestExpense_p0p0_c20210101__20210930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zLmQUglP9bx6">$179,504</span>&#160;and recognized
amortization of discount, included in interest expense, of $<span style="background-color: white"><span id="xdx_900_eus-gaap--AmortizationOfDebtDiscountPremium_p0p0_c20220101__20220930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zmRZeVVjMxq1">7,406</span>&#160;</span>and&#160;<span id="xdx_908_eus-gaap--AmortizationOfDebtDiscountPremium_p0p0_c20210101__20210930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zC5djWwjT5Wj">$63,666</span>,
respectively. In 2021, the Company recorded interest expense from convertible notes of&#160;<span id="xdx_90B_eus-gaap--InterestExpenseOtherLongTermDebt_p0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zuu5R7jW6Pz2">$33,430</span>&#160;and recognized amortization of
discount, included in interest expense, of&#160;<span id="xdx_90A_eus-gaap--InterestExpenseSubordinatedNotesAndDebentures_p0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zFXMbUX231Nj">$372,290</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">During the nine months ended September 30, 2021, a related party loan of
<span id="xdx_901_eus-gaap--DebtInstrumentDecreaseForgiveness_c20210101__20210930_zPepnDaLuMVl">$807,103</span> (Euro 735,000) was forgiven and the Company recorded it as additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="background-color: white">Loans payable to related parties
at September 30, 2022 and December 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zOwDloFMi8V2" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; padding-left: 5.4pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_909_eus-gaap--LoansPayable_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zg3BjrBs5x11">18,457</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_903_eus-gaap--LoansPayable_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zlBNaXWOM5O1">19,929</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--LoansPayable_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zFcZRekFRJ72">203,180</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--LoansPayable_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zhfsWuSiTyL1">219,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--LoansPayable_p0p0_c20220930_zh8BUYhzo95k">221,637</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--LoansPayable_p0p0_c20211231_zt7xOokf1qJc">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt">Less: Current portion of loans payable &#8211;related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--LoansPayableCurrent_p0p0_c20220930_zbyJd8ty7E31">221,637</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--LoansPayableCurrent_p0p0_c20211231_zp41R7JabYZi">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 1pt">Long-term loans payable &#8211; related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LongTermLoansPayable_p0p0_c20220930_zIZobD44NOEc"><span style="-sec-ix-hidden: xdx2ixbrl1175">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--LongTermLoansPayable_p0p0_c20211231_z1rvBePFEs6b"><span style="-sec-ix-hidden: xdx2ixbrl1176">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0"/>

<p style="margin-top: 0; margin-bottom: 0"/>

<p style="margin-top: 0; margin-bottom: 0"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/>

<span></span>
</td>
<td class="text"><p id="xdx_805_eus-gaap--DebtDisclosureTextBlock_zXDde9ZNkeY8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            7 &#8211;LOANS PAYABLE </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Loans payable at December 31, 2021 and 2020 consisted
of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfDebtTableTextBlock_zPf2o4oUcqdi" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       </tr>
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
                                            31,</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
                                            31,</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Interest</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Term</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"/>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Rate</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: left">Unique Funding Solutions_2</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"><span>2,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"><span>Note
    was issued on October 12, 2018 and due on January 17, 2019</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span>28.6%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">YES LENDER LLC 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>5,403</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on August 3, 2020 and due on January 12, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>26.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Advance Service Group LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12,143</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on October 20, 2020, and due on February 19, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>29.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>63,158</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on March 18, 2020 and due on December 15, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 2</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>68,421</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on March 25, 2020 and due on December 15, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>66,316</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 1, 2020 and due on October 1, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 4</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>73,684</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 2, 2020 and due on October 2, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">12.0%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 5</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>36,842</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 7, 2020 and due on October 7, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 6</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>84,211</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 15, 2020 and due on October 15, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 7</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">55,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 20, 2020 and due on December 15, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 14</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>32,432</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 4, 2020 and due on January 4, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Labrys Fund</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>280,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on June 26, 2020 and due on April 1, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>300,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on September 1, 2020 and due on September 1, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 1</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>77,778</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 10, 2020 and due on January 9, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 2</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>27,778</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 18, 2020 and due on January 17, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>55,556</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 24, 2020 and due on January 23, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 4</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>111,111</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 30, 2020 and due on January 29, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Bridge Loan</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z9YidjXQrNul">222,222</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20201231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zlJIPaXVIw8a"><span style="-sec-ix-hidden: xdx2ixbrl2378">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_907_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z9HijTLZmtM1">Note
    was issued on November 1, 2021 and due on January 30, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zmXzfJNBPpej">18.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Martus</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>100,634</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>108,609</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on October 23, 2018 and due on January 3, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>5.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Swisspeers AG</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>9,605</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>49,187</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 8, 2019 and due on October 4, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>7.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Darlene Covid19</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>109,690</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>113,040</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"><span>Note
    was issued on April 1, 2020 and due on March 31, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>0.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231_zjp8vriw5Fc3">442,151</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_c20201231_p0p0_zLa17sUlUi5k">1,622,669</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span>7,406</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span>19,221</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--LongTermDebt_p0p0_c20211231_z48nbaxlGwg">434,745</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--LongTermDebt_c20201231_p0p0_z8xL51dqJ8G9">1,603,448</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--LongTermDebtCurrent_iNI_di_c20211231_zFd632yDFLv6">315,450</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LongTermDebtCurrent_c20201231_p0p0_z45OYF3WEnPe">1,332,612</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--LongTermDebtNoncurrent_p0p0_c20211231_zpGAYuRDqXM8">119,295</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--LongTermDebtNoncurrent_c20201231_p0p0_zYqRT4kEpyac">270,836</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Loans payable - related parties at December 31, 2021
and 2020 consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_88F_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zgKGzq61vnRl" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Alonso Van Der Biest</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span>80,200</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Alvaro Quintana</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>10,587</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>19,929</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>1,737,512</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>219,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>226,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--LoansPayable_p0p0_c20211231_zPxCb5wdqroa">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--LoansPayable_c20201231_p0p0_zxDUmZLYgrej">2,054,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--LoansPayableCurrent_p0p0_c20211231_zwaWiUOH5YIf">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--LoansPayableCurrent_c20201231_p0p0_z6UGfox57DK5">2,054,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--LongTermLoansPayable_p0p0_c20211231_z5y2SdMMhNB9"><span style="-sec-ix-hidden: xdx2ixbrl2395">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--LongTermLoansPayable_c20201231_p0p0_zeJVqFi8pob1"><span style="-sec-ix-hidden: xdx2ixbrl2396">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company borrowed from third parties totaling <span>$600,000
</span>and <span>$1,239,620</span>,
which includes original issue discount and financing costs of <span>$66,666
</span>and <span>$63,970
</span>and repaid the principal amount of <span>$344,483
</span>and <span>$969,664</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company recorded interest expense of <span id="xdx_907_eus-gaap--InterestExpense_p0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zSDkl1j8Wg41">$191,281
</span>and <span id="xdx_907_eus-gaap--InterestExpense_p0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zUPUSPMEjW3d">$77,101
</span>and recognized amortization of discount, included in interest expense, of <span id="xdx_90F_eus-gaap--AmortizationOfDebtDiscountPremium_p0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zAFn2hG9tNyj">$78,481
</span>and <span id="xdx_906_eus-gaap--AmortizationOfDebtDiscountPremium_p0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zG71YiNtHH85">$44,749</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the related
party loan of <span id="xdx_900_ecustom--RelatedPartyDebtToEquitySwapValue_c20210101__20211231_zSsDA6h22nsa">$1,647,150
</span>(CHF 1,518,909) was swapped into capital and the Company recorded it as additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
settled loans payable of <span>$1,516,667
</span>by issuing <span>2,230,394
</span>shares of common stock valued at <span>$2,056,530</span>.
As a result, the Company recorded loss on settlement of debt of <span>$539,863</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -URI https://asc.fasb.org/topic&amp;trid=2208564<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (h)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(c))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (g)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495348-112611<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (i)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>29
<FILENAME>R18.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205000713456">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 7 &#8211; OTHER CURRENT LIABILITIES<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesDisclosureAbstract', window );"><strong>Other Liabilities Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesDisclosureTextBlock', window );">NOTE 7 &#8211; OTHER CURRENT LIABILITIES</a></td>
<td class="text"><p id="xdx_809_eus-gaap--OtherLiabilitiesDisclosureTextBlock_zoROXSJMINfi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE&#160;7&#160;&#8211;&#160;OTHER
CURRENT LIABILITIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Other current liabilities&#160;<span style="background-color: white">at
September 30, 2022 and December 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--OtherCurrentLiabilitiesTableTextBlock_zyhQrs8hWu1a" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE - 7  OTHER CURRENT LIABILITIES - Schedule of Other CurrentLiabilities (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_49E_20220930_zNuVkkIN1nf2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_493_20211231_zB8ojePJ8pUj" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr id="xdx_404_eus-gaap--AccruedLiabilitiesCurrent_iI_zqE0OmplHSs6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; text-align: left; padding-left: 5.4pt">Accrued liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">30,825</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">61,153</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_ztR7194T2JG2" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Payable for acquisition of subsidiaries</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">75,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1186">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--InterestPayableCurrent_iI_z54Ns4wO8YZ6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Accrued interest</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1188">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,173</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AccruedSalariesCurrent_iI_zTHXscHoVvQ1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Salary payable - management</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">89,628</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">92,229</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_zUgStb3Q7esd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Salary payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,708</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1195">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zEwyJCdr5Dt9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Employee benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">112,309</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">105,221</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_zTgwnjTVDHo4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">203,753</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">40,273</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--OtherLiabilitiesCurrent_iI_c20220930_zUapxrbfaqm9">515,223</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--OtherLiabilitiesCurrent_iI_c20211231_zjYWq4tWA8c">307,049</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE&#160;8
&#8211;&#160;STOCKHOLDERS&#8217; EQUITY</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s authorized capital consists of&#160;<span id="xdx_90D_eus-gaap--CommonStockSharesAuthorized_iI_c20220930_zeP7fQ7WheWe"><span id="xdx_909_eus-gaap--CommonStockSharesAuthorized_iI_c20211231_zwXIJNreHjt9">300,000,000</span></span>&#160;shares
of common stock with a par value of&#160;<span id="xdx_90F_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20220930_zsZPpnsT7I58"><span id="xdx_90E_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20211231_zjmuaxX850c9">$0.001</span></span>&#160;per share.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series A Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_90F_eus-gaap--PreferredStockVotingRights_c20201101__20201103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zAgRhiI1zOPk">On November 3, 2020, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock, consisting
of up&#160;10,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation, holders of Series A Preferred Stock will participate
on an equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution, or liquidation. Holders
of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters submitted to stockholders
at a rate of 51% of the total vote of stockholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The rights of the holders of Series A Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on November 3, 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of September 30, 2022 and December 31, 2021,&#160;<span id="xdx_90E_eus-gaap--PreferredStockSharesIssued_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zpFGPffn2Axf"><span id="xdx_902_eus-gaap--PreferredStockSharesIssued_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zdo0L3pphcSb"><span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zbkiPBDspFO8"><span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z1LGJpq8ylV5">10,000</span></span></span></span>&#160;shares
of Series A Preferred Stock were issued and outstanding.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series B Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><span id="xdx_907_eus-gaap--PreferredStockVotingRights_c20201101__20201111__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zzAbReGA2ZMg">On November
11, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock
entitled Series B Preferred Stock, consisting of up&#160;200,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation,
holders of Series B Preferred Stock will receive a liquidation preference of $81 per share in any distribution upon winding up, dissolution,
or liquidation of the Company before junior security holders, as provided in the designation. Holders of Series B Preferred Stock are
entitled to receive as, when, and if declared by the Board of Directors, dividends in kind at an annual rate equal to twenty four percent
(24%) of $81 per share for each of the then outstanding shares of Series B Preferred Stock, calculated on the basis of a 360-day year
consisting of twelve 30-day months. Holders of Series B Preferred Stock do not have voting rights but may convert into common stock after
twelve months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series
B Preferred Stock. Upon conversion, the shares are subject to a one-year leak-out restriction on sales into the market of no more than
5% previous month&#8217;s stock liquidity.</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">As of September
30, 2022 and December 31, 2021,&#160;<span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_z5WchQMrQMSf"><span id="xdx_90B_eus-gaap--PreferredStockSharesIssued_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zonAYC5jsMjf"><span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zs4ohmk2CEr1"><span id="xdx_90C_eus-gaap--PreferredStockSharesOutstanding_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zGJmDJYB7P7b">21,000</span></span></span></span>&#160;shares of Series B Preferred Stock were issued and outstanding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series C Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_90B_eus-gaap--PreferredStockVotingRights_c20210101__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zzQrJa4jXODl">On January 7, 2021, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock, consisting
of up&#160;200,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation, holders of Series C Preferred Stock will
rank junior to the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution upon winding
up, dissolution, or liquidation of the company, as provided in the designation. The holders of shares of Series C Preferred Stock have
no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally available for that
purpose. Holders of Series C Preferred Stock do not have voting rights but may convert into common stock after twenty four months from
the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series C Preferred Stock.
Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than 5% previous month&#8217;s stock
liquidity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The rights of the holders of Series C Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on January 7, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of September 30, 2022 and December 31, 2021,&#160;<span id="xdx_90E_eus-gaap--PreferredStockSharesIssued_iI_do_c20220930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z10VueWvVru9"><span id="xdx_90D_eus-gaap--PreferredStockSharesIssued_iI_do_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z4pMSo55wObg"><span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zxFvPk7AXnY"><span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20220930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zE3iiSXuBX05">no</span></span></span></span>&#160;Series
C Preferred Stock was issued or outstanding.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Common Stock</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the nine
months ended September 30, 2022, the Company issued&#160;<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220101__20220930__us-gaap--StatementEquityComponentsAxis__custom--TotalIssuedInPeriodMember_z5Vp0eINt2Bl">4,353,020</span>&#160;shares of common stock, valued at fair market value on issuance
as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220101__20220930_zS4x8mWdR9Xj">2,000,000</span>
                                            shares issued for cash of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_p0p0_c20220101__20220930_z38bx85U46Zd">$1,000,000</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20220101__20220930_zt2yAfprym1e">180,000</span>
                                            shares for compensation to our directors valued at <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_p0p0_c20220101__20220930_zcayZaTppjWa">$92,129</span> </span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zlIC1SInLTki">1,461,653</span>
                                            shares for acquisition of Whisl valued at <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zJ88aLv49Ui6">$550,000</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zS8uWNKuzYP">550,000</span>
                                            shares for asset acquisition valued at <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zlVelzKjGtC1">$357,500</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zdFB3yrbfDAf">161,367</span>
                                            shares for settlement of debt valued at <span id="xdx_906_ecustom--CommonStockIssuedForSettlementOfDebtValue1_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zH4ET2fYA02b">$80,674</span></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">As of September
30, 2022 and December 31, 2021,&#160;<span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_c20220930_zL9R2LUKWgoe"><span id="xdx_90E_eus-gaap--CommonStockSharesOutstanding_iI_c20220930_zvgUZgpsaPq7">151,830,378</span></span>&#160;and&#160;<span id="xdx_90F_eus-gaap--CommonStockSharesIssued_iI_c20210930_zhsYEyRLe4n8"><span id="xdx_901_eus-gaap--CommonStockSharesOutstanding_iI_c20210930_zqkEXqKBCGSk">147,477,358</span></span>&#160;shares of common stock were issued and outstanding, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Common Stock Purchase Option</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On April 25, 2022, we entered into a Common Stock
Purchase Option Agreement with Apollo Management Group, Inc. to subscribe for and purchase from the Company,&#160;<span id="xdx_90E_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20220425__us-gaap--StatementEquityComponentsAxis__custom--ApolloManagementGroupIncMember_zP8MR9t38YKb">4,800,000</span>&#160;shares
of Common Stock with an exercise price per share of&#160;<span id="xdx_904_eus-gaap--OptionIndexedToIssuersEquityStrikePrice1_c20220401__20220425__us-gaap--StatementEquityComponentsAxis__custom--ApolloManagementGroupIncMember_zKM5vWTlj89f">$2.00</span>; and an initial exercise date September 30, 2022. The purchase price of
this option is&#160;<span id="xdx_909_ecustom--ProceedsFromIssuanceOfCommonStockPurchaseOptions_c20220401__20220425_zdZ13BbI4JTf">$500,000</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
<td class="text"><p id="xdx_80A_eus-gaap--OtherLiabilitiesDisclosureTextBlock_z6iC08RLiDwk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            8 &#8211;&#160;OTHER CURRENT LIABILITIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Other current liabilities at December 31, 2021 and
2020 consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--OtherLiabilitiesTableTextBlock_zHAfKc0ghac6" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_497_20211231_zXbSd3CWbeP9" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
    31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_499_20201231_z5XRQG7RztM1" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
    31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr id="xdx_40E_eus-gaap--AccruedLiabilitiesCurrent_iI_zIxqK7VTixYe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Accrued liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">61,153</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">6,789</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--InterestPayableCurrent_iI_ztzXnMylDm13" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accrued interest</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,173</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">170,960</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--ManagementFeePayable_iI_zhGshIv4kQX" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Salary payable - management</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">92,229</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">28,300</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zRtv7v3LZGEl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Employee benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">105,221</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">181,231</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iI_zlMGexc3DAsa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">40,273</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">26,396</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_zf4r4n85F13h" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">Total Other Current Liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">307,049</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">413,676</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for other liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20,24)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>30
<FILENAME>R19.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002694032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 9 - RELATED PARTY TRANSACTIONS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsAbstract', window );"><strong>Related Party Transactions [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsDisclosureTextBlock', window );">NOTE 9 - RELATED PARTY TRANSACTIONS</a></td>
<td class="text"><p id="xdx_80F_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zrWWjm1M0tE" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE&#160;9&#160;-
RELATED PARTY TRANSACTIONS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Due from
related&#160;parties</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30, 2022 and
2021, the Company advanced&#160;<span id="xdx_906_eus-gaap--PaymentsForAdvanceToAffiliate_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zyhnzeeNtoFd">$1,000</span>&#160;and&#160;<span id="xdx_90F_eus-gaap--PaymentsForAdvanceToAffiliate_c20210101__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zP7zIZihcVb4">$35,674</span>&#160;to related parties and collected&#160;<span id="xdx_90D_eus-gaap--ProceedsFromRelatedPartyDebt_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zhn2y5yZAb8k">$100</span>&#160;and&#160;<span id="xdx_901_eus-gaap--ProceedsFromRelatedPartyDebt_c20210101__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zf5S5rPVJhwi">$226</span>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30, 2021, the
Company loaned <span id="xdx_90B_eus-gaap--IncreaseDecreaseDueFromOtherRelatedParties_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zQXQtKFX80c5">$180,000</span> to our CEO and wrote off amounts totaling <span id="xdx_908_eus-gaap--AccountsReceivableNoncurrentAccruedInterestWriteoff_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_ztiQWUhzCJdj">$8,004</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30, 2021, the
Company wrote off due from related party of <span id="xdx_90F_eus-gaap--AccountsReceivableNoncurrentAccruedInterestWriteoff_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zilwPaA0SAhj">$7,648</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">As of September
30, 2022 and December 31, 2021, the Company had amounts due from related parties of&#160;<span id="xdx_900_eus-gaap--DueFromRelatedParties_p0p0_c20220930_zaW3xMZawW77">$351,139</span>&#160;and&#160;<span id="xdx_90C_eus-gaap--DueFromRelatedParties_p0p0_c20211231_zDAiVjWZusHf">$424,086</span>. The loans are
unsecured, non-interest bearing and due on demand.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Due to related
parties</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30, 2022 and
2021, the Company repaid&#160;<span id="xdx_908_ecustom--RepaymentsOfRelatedPartyDebt2_c20220101__20220930_z68Jxaq5wrQ9">$0</span>&#160;and&#160;$<span style="background-color: white"><span id="xdx_900_eus-gaap--RepaymentsOfRelatedPartyDebt_c20210101__20210930_zYwtpiVgi6l2">90,787</span></span>&#160;to certain members of Company
management.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">As of September
30, 2022 and December 31, 2021, the Company had amounts due to related parties of&#160;<span id="xdx_902_eus-gaap--DueToRelatedPartiesCurrent_iI_c20211231_zsHoZEpyNzDb">$26,613</span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Employment
agreements</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="background-color: white">During
the nine months ended September 30, 2022 and 2021, the Company recorded management fees of&#160;<span id="xdx_90F_eus-gaap--ManagementFeeExpense_p0p0_c20220101__20220930_zzkUTjbtaKpf">$405,000</span>&#160;and&#160;<span id="xdx_901_eus-gaap--ManagementFeeExpense_p0p0_c20210101__20210930_zSYE44jPH5te">$414,000</span>, bonus
of&#160;<span id="xdx_90B_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_p0p0_c20220101__20220930_zRvsJneShvW3">$0</span>&#160;and&#160;<span id="xdx_90C_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_p0p0_c20210101__20210930_z7W9xCeZIiE1">$976,200</span>&#160;and paid&#160;<span id="xdx_905_eus-gaap--PaymentsToEmployees_c20220101__20220930_z389IaSNW5Ji">$407,602</span>&#160;and&#160;<span id="xdx_902_eus-gaap--PaymentsToEmployees_c20210101__20210930_zvGZXUz563T6">$411,300</span>, respectively.&#160; </span>Additionally, management
received stock-based compensation of <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid_c20220101__20220930_zik3iT60CfR8">$92,130</span> and <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid_c20210101__20210930_zPkJUoOFk2eg">$34,538</span> during the nine months ended September 30, 2022 and 2021, respectively<span style="background-color: white">.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
<td class="text"><p id="xdx_804_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zRniMK1JaIh7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            13 - RELATED PARTY TRANSACTIONS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Due from related party</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
loaned&#160;<span id="xdx_90B_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_p0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOMember_zK3lKoBNsEhj">$220,674</span>&#160;to
our CEO and applied to due to CEO of&#160;<span id="xdx_901_eus-gaap--IncreaseDecreaseInDueToOfficersAndStockholders_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOMember_zoMwc6EDc6Th">$8,004</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
wrote off due from related party of&#160;<span id="xdx_905_eus-gaap--AllowanceForLoanAndLeaseLossesWriteOffs_c20210101__20211231_zczqIF0qjne7">$10,148</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
loaned <span>$20,182
</span>to related parties who are a stockholder and a former director, collected <span>$20,197
</span>and wrote off amounts totaling <span>$43,375</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company loaned <span>$220,674
</span>and <span>$18,888
</span>to a related party and collected <span>$226
</span>and <span>$2,088</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, the Company had
due from related parties of <span id="xdx_903_eus-gaap--DueFromRelatedParties_iI_c20211231_zLeUbQFtZ2mj">$424,086
</span>and <span id="xdx_903_eus-gaap--DueFromRelatedParties_iI_c20201231_z7rgshs8x3Yh">$221,790</span>,
respectively. The loans are unsecured, non-interest bearing and due on demand.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Due to related parties</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company borrowed <span>$0
</span>and <span>$20,182
</span>from CEO and CFO of the Company, and repaid <span>$90,787
</span>and <span>$20,197
</span>to the CEO and CFO, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
borrowed <span>$20,000
</span>from Francisco Bunt who owns <span id="xdx_90D_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_c20211231_zn72GShGOvuj">49%
</span>of loT Labs and repaid <span>$20,000</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, the Company had
amounts due to related parties of <span id="xdx_909_eus-gaap--DueToRelatedPartiesCurrent_p0p0_c20211231_ziq4HxuVzfch">$26,613
</span>and <span id="xdx_90B_eus-gaap--DueToRelatedPartiesCurrent_c20201231_p0p0_z95i3UL9sn5j">$94,616</span>,
respectively, which included <span>$0
</span>and <span>$60,000
</span>to Francisco Bunt (Note 4), respectively. The amounts are unsecured, non-interest bearing and due on demand.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Debt to Equity Swap</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021 the Company
recorded a debt to equity swap of <span id="xdx_906_ecustom--RelatedPartyDebtToEquitySwapValue_c20210101__20211231_zkE74g9lKmy9">$1,647,150
</span>as additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Employment agreements</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 1, 2021, the Company appointed three independent
directors. Effective on July 1, 2021 and thereafter, all directors shall be compensated monthly up to <span id="xdx_904_eus-gaap--EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares_iI_c20210701_zBJjbXem7wd">4,000
</span>shares of common stock and cash of <span id="xdx_90E_eus-gaap--OfficersCompensation_c20210101__20211231_zCHVQ0xd7i4i">$1,000
</span>for their service as directors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 2, 2019, the Company entered into Employment
Agreements with the following persons: (i) Leandro Iglesias as President, CEO and Chairperson of the Company&#8217;s Board of Directors
with an annual salary of <span id="xdx_903_eus-gaap--SalariesAndWages_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zkpn3z7fGpi">$168,000
</span>with an annual bonus of <span id="xdx_904_ecustom--BonusPercentNetIncome_iI_c20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zH7uNLFqVJ3b">3%
</span>of our net income; (ii) Juan Carlos Lopez Silva as Chief Commercial Officer with an annual salary of <span id="xdx_901_eus-gaap--SalariesAndWages_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zRCLijS6U0ji">$120,000
</span>with an annual bonus of <span id="xdx_908_ecustom--BonusPercentNetIncome_iI_c20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zZG83PE1cOf9">3%
</span>of our net income; and Alvaro Quintana Cardona as Chief Operating Officer and Chief Financial Officer with an annual salary of
<span>$144,000
</span>with an annual bonus of <span>3%
</span>of our net income. The Employment Agreements have a term of <span id="xdx_901_ecustom--EmploymentAgreementTerm_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zJWuQbwPoPSe">36
months</span>, are renewable automatically for 24-month periods, unless the Company gives
written notice at least 90 days prior to termination of the initial 36-month term. The Company shall have the right to terminate any
of the employment agreements at any time without prior notice, but in that event, the Company shall pay these persons salaries and other
benefits they are entitled to receive under their respective agreements for three years. The above executive officers agreed to two year
non-compete and non-solicit restrictive covenants with the Company. If any of the executive officers are terminated for cause they shall
forfeit any rights to severance.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 1, 2020, our board of directors approved
amended employments in favor of our Chief Executive Officer, Leandro Iglesias, our Chief Financial Officer, Alvaro Quintana, and our
Chief Commercial Officer, Juan Carlos Lopez Silva.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The amended employment agreement in favor of Mr.
Iglesias extended the term of employment from <span id="xdx_905_ecustom--EmploymentAgreementTerm_dtM_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zwkb9pEMqZfd">36
</span>months to <span id="xdx_902_ecustom--EmploymentAgreementTerm_dtM_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zeGb75BPEu84">60
</span>months. <span id="xdx_902_eus-gaap--DeferredCompensationArrangementsOverallDescription_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zwTy9ewn9Ebe">The
now five year employment agreement with Mr. Iglesias provides that we will compensate him with a salary of $17,000 monthly and he is
eligible for quarterly bonus of 250,000 shares of our common stock. If we do not have the cash available, the agreement provides that
Mr. Iglesias may convert his accrued salary/bonus into shares of our common stock or newly created Series A Preferred Stock. For common
shares, the amount of accrued salary to be converted into shares must be determined by considering the average price per share of the
Company&#8217;s common stock on the OTC Markets during the last 10 days and applying a discount of 25%.&#8221; For Series A Preferred
Shares, the amount of accrued salary to be converted into shares is the per share conversion price for common shares multiplied by ten
US Dollars ($10). Mr. Iglesias has a further right to convert any common shares under his control into Series A Preferred shares at any
time at a rate of ten (10) common shares for each Series A Preferred share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The amended employment agreement in favor of Mr.
Quintana extended the term of employment from <span>36
</span>months to <span id="xdx_908_ecustom--EmploymentAgreementTerm_dtM_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zambOI8Vhjj">60
</span>months. <span>The
now five year employment agreement with Mr. Quintana provides that he is eligible for quarterly bonus of 200,000 shares of our common
stock. If we do not have the cash available, the agreement provides that Mr. Quintana may convert his accrued salary/bonus into shares
of our common stock or newly created Series A Preferred Stock. For common shares, the amount of accrued salary to be converted into shares
must be determined by considering the average price per share of the Company&#8217;s common stock on the OTC Markets during the last
10 days and applying a discount of 25%.&#8221; For Series A Preferred Shares, the amount of accrued salary to be converted into shares
is the per share conversion price for common shares multiplied by ten US Dollars ($10). Mr. Quintana has a further right to convert any
common shares under his control into Series A Preferred shares at any time at a rate of ten (10) common shares for each Series A Preferred
share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The amended employment agreement in favor of Mr.
Silva extended the term of employment from <span id="xdx_903_ecustom--EmploymentAgreementTerm_dtM_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_z77NtK8bVynl">36
</span>months to <span id="xdx_90E_ecustom--EmploymentAgreementTerm_dtM_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zLbxNKU6hmU">60
</span>months. Mr. <span id="xdx_90C_eus-gaap--DeferredCompensationArrangementsOverallDescription_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zIHihRXD0ssk">Silva
is eligible for quarterly bonuses of 150,000 shares of our common stock. If we do not have the cash available, the agreement provides
that Mr. Iglesias may convert his accrued salary/bonus into shares of our common stock at the average price of our common stock during
the last 10 days after applying a discount of 25%.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 3, 2020, Oscar Brito resigned as a member
of our Board of Directors. There was no known disagreement with Mr. Brito on any matter relating to our operations, policies or practices.
The Company provided the severance package as follows;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="text-align: left; vertical-align: top; width: 2%">&#8226;</td>
    <td style="font-size: 10pt; width: 96%"><span>2,000,000
    </span>shares of common stock valued at <span>$300,000
    </span>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Additional <span>173,000
    </span>shares in order to apply the anti-dilution protection, valued at <span>$10,034
    </span>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"/></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Forgiveness of amounts due to the Company totaling <span>$43,375
    </span>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Cash payment of <span>$15,000</span>.
    &#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 16, 2020, our Board of Directors adopted
a Director Compensation Plan that applies to members of our Board of Directors. Below are the features of the plan:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="vertical-align: top; text-align: left; width: 2%">&#160;&#8226;</td>
    <td style="width: 96%; font-size: 10pt">All Directors shall receive reimbursement for reasonable travel expenses incurred to attend
    Board and committee meetings. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"/></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#8226;</td>
    <td style="font-size: 10pt">All Directors shall be compensated <span>$3,000
    </span>monthly for their service as Directors. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"/></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#8226;</td>
    <td style="font-size: 10pt">In lieu of the cash compensation set forth above, each Director may elect to receive shares of the Corporation's
    Common Stock equal to the total cash compensation divided by the average market value of the Company's Common Stock during the last
    10 trading days and applying a discount of 10%. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"/></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#8226;</td>
    <td style="font-size: 10pt">Directors Alvaro Cardona and Leandro Iglesias shall each receive <span>1,000,000
    </span>shares of the Company&#8217;s Common Stock, valued at <span>$70,000
    </span>each, for their service as members of the Board of Directors for the period from June 2018 to December 2019. &#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company recorded management salaries of <span id="xdx_901_eus-gaap--PaymentForManagementFee_c20210101__20211231_zSt2fakCq6xd">$558,000
</span>and <span id="xdx_90A_eus-gaap--PaymentForManagementFee_c20200101__20201231_zQhOXRQi8NTc">$510,000
</span>and bonuses of <span id="xdx_90D_eus-gaap--AccruedBonusesCurrent_iI_c20211231_zSvvEHVkiQE4">$976,200
</span>and <span id="xdx_90B_eus-gaap--AccruedBonusesCurrent_iI_c20201231_zNl3CbwTTLb1">$0</span>,
respectively, of which <span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20210101__20211231_zjwwenXv4xnj">$1,037,568
</span>and <span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20200101__20201231_zAEkmAX79L08">$0
</span>were stock based compensation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
settled accrued salary &#8211;&#160;management of <span id="xdx_90C_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20201231_zxIdvxqKZC44">$619,531
</span>and issued <span>10,851,199
</span>shares.&#160;As at December 31, 2021 and 2020, the Company recorded and accrued management salaries of <span id="xdx_90F_eus-gaap--AccruedSalariesCurrent_iI_c20211231_zf2mjEhBQAx5">$92,229
</span>and <span id="xdx_906_eus-gaap--AccruedSalariesCurrent_iI_c20201231_zVyld8n7Mjml">$22,300</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -URI https://asc.fasb.org/topic&amp;trid=2122745<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39691-107864<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R20.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205007709840">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock', window );">NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES</a></td>
<td class="text"><p id="xdx_804_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z38ZMbXI9i6f" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE 10&#160;&#8211;&#160;COMMITMENTS
AND CONTINGENCIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Leases and
Long-term Contracts</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
has not entered into any long-term leases, contracts or commitments. The Company leases facilities which the term is&#160;<span id="xdx_907_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_c20220930_zWoFpQsG8Zyf">12 months</span>. For
the nine months ended September 30, 2022 and 2021, the Company incurred&#160;<span id="xdx_901_eus-gaap--OperatingLeaseExpense_c20220101__20220930_zTBbL2v6b9e8">$56,405</span>&#160;and&#160;<span id="xdx_906_eus-gaap--OperatingLeaseExpense_c20210101__20210930_zIYschZmVr9a">$32,023</span>, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
<td class="text"><p id="xdx_80D_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zfWPDGZqFyzi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            14 &#8211;&#160;COMMITMENTS AND CONTINGENCIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Leases and Long-term Contracts</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has not entered into any long-term leases,
contracts or commitments. The Company leases facilities which the term is <span id="xdx_905_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_c20211231_z4xblWdojp9g">12
months</span>. For the years ended December 31, 2021 and 2020, the Company incurred <span id="xdx_90C_eus-gaap--OperatingLeaseExpense_c20210101__20211231_zimJ8TbsBxll">$37,823
</span>and <span id="xdx_90A_eus-gaap--OperatingLeaseExpense_c20200101__20201231_zrzXVBB15h6c">$18,400</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Advisory service</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 3, 2020, we appointed Oscar Brito as an
advisor to our Board of Directors and agreed to pay him&#160;<span id="xdx_903_eus-gaap--NoninterestExpenseDirectorsFees_p0p0_c20210101__20211231_zeRMqNlbYny8">$5,000</span>&#160;per
month for such services. Mr. Brito acted as an advisor to our Board of Directors. On February 11, 2021, the Company paid&#160;<span id="xdx_90D_eus-gaap--SupplementalUnemploymentBenefitsSeveranceBenefits_iI_c20210211_zCCzKnOQaXo9">$12,600</span>&#160;and
the service was terminated.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On January 4, 2021, the Company terminated a placement
agent and advisory services agreement with a FINRA member dated September 22, 2020, and cancelled&#160;<span id="xdx_901_ecustom--CancellationOfCommonStockShares_iN_di_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z2NzKK2jmfKl">1,294,600</span>&#160;shares
of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain&#160;<span id="xdx_90B_ecustom--CommonStockRetainedByFINRA_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zuSc8bIGoGw5">400,000</span>&#160;shares
of the Company&#8217;s common stock in connection with the services.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for commitments and contingencies.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -URI https://asc.fasb.org/topic&amp;trid=2144648<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 954<br> -SubTopic 440<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6491277&amp;loc=d3e6429-115629<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -URI https://asc.fasb.org/topic&amp;trid=2127136<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123406679&amp;loc=d3e25336-109308<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123406679&amp;loc=d3e25336-109308<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R21.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002921984">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 11 - SEGMENTS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingAbstract', window );"><strong>Segment Reporting [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingDisclosureTextBlock', window );">NOTE 11 - SEGMENTS</a></td>
<td class="text"><p id="xdx_807_eus-gaap--SegmentReportingDisclosureTextBlock_z1U0UPknKhjd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE 11&#160;-
SEGMENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">At September
30, 2022, the Company operates in one industry segment, telecommunication services, and two geographic segments, USA and Switzerland,
where current assets and equipment are located<b>.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Operating
Activities</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The following
table shows operating activities information by geographic segment for the three and nine months ended September 30, 2022 and 2021:</span></p>

<p id="xdx_89B_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zxMVfzb6Mb3l" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Three months
ended September 30, 2022</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_8BE_zhWhbAcLoUif" style="display: none">NOTE
11 - SEGMENTS - Schedule of Operating Activities by Geographic Segment</span></p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20220701__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zlbiGH56Kekb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20220701__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z3XE4nPJf3d5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20220701__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zzNp4OIsseQh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20220701__20220930_zDHO7LDsxCQe">&#160;</td>
       </tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>USA</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Switzerland</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Elimination</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Total</b></td></tr>
  <tr id="xdx_401_eus-gaap--Revenues_zy4GiQ9oV9U2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 41%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">22,364,201</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">1,291,688</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(1,719,255</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">21,936,634</td></tr>
  <tr id="xdx_401_eus-gaap--CostOfRevenue_zdlGIzr02Njk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">21,226,541</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,114,388</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,719,255</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">20,621,674</td></tr>
  <tr id="xdx_40C_eus-gaap--GrossProfit_znjadAsopLZj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,137,660</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">177,300</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1285">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,314,960</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--OperatingExpensesAbstract_iB_zMOnrUdXz8Xb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--GeneralAndAdministrativeExpense_znbK9nct3HAg" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,089,194</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">166,953</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1295">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,256,147</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_p0p0_z1XVogl0wTxk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating income</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">48,466</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">10,347</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1300">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">58,813</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--NonoperatingIncomeExpense_p0p0_zkIzVNt29GT" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(29,411</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,090</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1305">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(31,501)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProfitLoss_p0p0_zExFvWfSM1oa" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">19,055</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">8,257</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1310">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">27,312</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Three months Ended September 30, 2021</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; width: 80%; border-collapse: collapse; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20210701__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zrXkrsBmQ9Oa">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20210701__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z55xMZoS8Asg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20210701__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zZjrKJetsimj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20210701__20210930_zbuqojBqUfoc">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USA</b></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Switzerland</b></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Elimination</b></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td colspan="2" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td></tr>
  <tr id="xdx_402_eus-gaap--Revenues_zEBaCt8WvpKb" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 45%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenues</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,347,282</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,189,230</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(19,773</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16,516,739</span></td></tr>
  <tr id="xdx_402_eus-gaap--CostOfRevenue_zsAT1T4S26de" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost of revenue</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14,706,065</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">989,395</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(19,773</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,675,687</span></td></tr>
  <tr id="xdx_406_eus-gaap--GrossProfit_ztV43WnyzYo6" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross profit</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">641,217</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">199,835</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1325">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">841,052</span></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--OperatingExpensesAbstract_iB_zCW3DqbWVBob" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating expenses</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--GeneralAndAdministrativeExpense_zIPtg7cGIxb3" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">General and administration</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">738,578</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">218,617</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1335">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">957,195</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_p0p0_zVWHcZ23tCna" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating loss</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(97,361</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(18,782</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1340">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(116,143)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--NonoperatingIncomeExpense_p0p0_z5jdUHislW72" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other income</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,525</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,400</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1345">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,925</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProfitLoss_p0p0_zYCpf1ACDWv6" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Net loss</b></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(95,836</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(15,382</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1350">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(111,218)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Nine months
ended September 30, 2022</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20220101__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z1uHzDB7dhb3">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20220101__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zTq8ZgLj2iRa">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20220101__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zbD1oP6AXUwb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20220101__20220930_zBoZRPeY32Na">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>USA</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Switzerland</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Elimination</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Total</b></td></tr>
  <tr id="xdx_405_eus-gaap--Revenues_zbCHnDyzFwf1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 41%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">63,898,961</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">3,554,591</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(2,397,891</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">65,055,661</td></tr>
  <tr id="xdx_401_eus-gaap--CostOfRevenue_zQxd8TJCvDJ4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">61,838,539</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,969,719</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,397,891</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">62,410,367</td></tr>
  <tr id="xdx_40E_eus-gaap--GrossProfit_z3SbYCT6Sh63" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,060,422</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">584,872</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1365">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,645,294</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--OperatingExpensesAbstract_iB_zfOwcSLObdPf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--GeneralAndAdministrativeExpense_zcZtqIACElQe" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,792,287</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">597,810</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1375">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,390,097</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--OperatingIncomeLoss_p0p0_zTqZXGJ8fKPj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(731,865</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(12,938</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1380">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(744,803)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NonoperatingIncomeExpense_p0p0_zNt4ZyjkII2" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(45,938</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,865</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1385">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(38,073)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--ProfitLoss_p0p0_zQ9llbAczFYh" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(777,803</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,073</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1390">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(782,876)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Nine months Ended September 30, 2021</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20210101__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zAJQlyVtiUJg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20210101__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zTzw9kU8UQsg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20210101__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zLXzKmQiHWoi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20210101__20210930_ziLJwtBjj3Ok">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_405_eus-gaap--Revenues_zOoeDh3Bwo3k" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 41%">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">43,404,674</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">3,474,215</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(36,172</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">46,842,717</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zXEbhJpZV6X8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">42,487,024</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,018,878</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(36,172</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">45,469,730</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_zZ0VJkpINpV4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">917,650</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">455,337</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1405">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,372,987</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--OperatingExpensesAbstract_iB_zuMiYoAW5rT7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--GeneralAndAdministrativeExpense_z56RoYrfssMl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,077,319</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">587,154</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1415">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,664,473</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_p0p0_zOjP9Y15g577" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,159,669</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(131,817</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1420">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,291,486)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--NonoperatingIncomeExpense_p0p0_zDe4wnX0gaod" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(839,316</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">18,723</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1425">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(820,593)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProfitLoss_p0p0_z4R81oWsqLsl" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Net loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,998,985</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(113,094</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1430">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,112,079)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Asset
Information</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The following
table shows asset information by geographic segment as of September 30, 2022 and December 31, 2021:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20220930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zoM6a6vODrzl">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zxM4sbsg7GRg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20220930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zHXTX8BAggO5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20220930_zdZkkEj6rue3">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif">September 30, 2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_40A_eus-gaap--AssetsAbstract_iB_zc5UHXUdiT89" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--AssetsCurrent_i01I_zdSY5J1JFpz3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 41%; text-align: left; text-indent: 6pt; padding-left: 5.4pt">Current assets</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">5,628,559</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">1,091,622</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(578,999</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">6,141,182</td></tr>
  <tr id="xdx_40A_eus-gaap--AssetsNoncurrent_i01I_zb9zZhehj6c6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 6pt; padding-left: 5.4pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">11,660,618</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">600,882</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(6,184,562</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,076,938</td></tr>
  <tr id="xdx_401_eus-gaap--LiabilitiesAbstract_iB_z3f3E5UNgJz9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; padding-left: 5.4pt">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--LiabilitiesCurrent_i01I_zGtEPAKADBVc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 6pt; padding-left: 5.4pt">Current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,729,868</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,619,112</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(578,999</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,769,981</td></tr>
  <tr id="xdx_40E_eus-gaap--LiabilitiesNoncurrent_i01I_zXjqMyR4tHs5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 5pt; padding-left: 5.4pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1458">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">246,473</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1460">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">246,473</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z1ZK41RZWMr5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zgMvyKa93iYb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z6h26zEV8fCb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20211231_zXvG8k5oxQfd">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: justify">December 31, 2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--AssetsAbstract_iB_z1nwlnLdXzL" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--AssetsCurrent_i01I_zjLGjw6DBIm" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 41%; text-align: left; text-indent: 10pt">Current assets</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">5,783,859</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">997,216</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(214,551</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">6,566,524</td></tr>
  <tr id="xdx_405_eus-gaap--AssetsNoncurrent_i01I_zjadKwFfKF85" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,468,491</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">609,189</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,584,562</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,493,118</td></tr>
  <tr id="xdx_406_eus-gaap--LiabilitiesAbstract_iB_zQj6hB6VGmRc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zqzpeE8MXdch" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,070,972</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,506,594</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(214,551</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,363,015</td></tr>
  <tr id="xdx_40D_eus-gaap--LiabilitiesNoncurrent_i01I_z0hrdoTT33Jl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1488">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">275,729</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1490">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">275,729</td></tr>
  </table>

<p id="xdx_8A9_znHLckj6rFUh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
<td class="text"><p id="xdx_808_eus-gaap--SegmentReportingDisclosureTextBlock_zqavP9h4I7ie" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            15 - SEGMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At December 31, 2021 and 2020, the Company operates
in one industry segment, telecommunication services, and two geographic segments, USA and Switzerland, where current assets and equipment
are located<b>.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Operating Activities</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table shows operating activities information
by geographic segment for the years ended December 31, 2021 and 2020:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Year ended December 31, 2021</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_8B0_zul4lbmeLpqe">NOTE 15 - SEGMENT
- Schedule of Operating Activities by Geographic Segment</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20211001__20211231_z3oSYBYlKst5">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; font-weight: bold">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--Revenues_zFnkcDZbTo5j" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 33%">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">60,112,852</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">4,681,978</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(92,812</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">64,702,018</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--CostOfRevenue_znfMvMQgH5Ok" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">59,274,781</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,986,334</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(92,812</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">63,168,303</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_zpCHO294Rqg8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">838,071</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">695,644</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,533,715</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingExpensesAbstract_iB_zdtNWwizMqR5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--GeneralAndAdministrativeExpense_zp4U5SZ5x4Mi" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,733,579</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">784,052</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,517,631</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_p0p0_zfCeTMuN4Tz6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,895,508</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(88,408</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,983,916</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--NonoperatingIncomeExpense_p0p0_zrdinpHLG29h" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(897,507</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">17,422</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(880,085</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--ProfitLoss_p0p0_z5dgaJLQuKQb" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,793,015</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(70,986</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,864,001</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Year ended December 31, 2020</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20201001__20201231_zuvEPyISY9Ec">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">USA</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Switzerland</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Elimination</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr>
  <tr id="xdx_406_eus-gaap--Revenues_zU4jOa6CJE69" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 33%; font-size: 10pt; text-align: justify">Revenues</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right">39,495,542</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 3%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right">5,432,022</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 3%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right">(17,558</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 3%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right">44,910,006</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--CostOfRevenue_zUxgfqbFYzIl" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Cost of revenue</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">39,308,347</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">4,656,865</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(17,558</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">43,947,654</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--GrossProfit_z0vC3Mpu2WZg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Gross profit</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">187,195</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">775,157</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">962,352</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--OperatingExpensesAbstract_iB_zCzySRTlewOb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: justify">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zBvZYuLPYQ9a" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify">General and administration</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">3,359,237</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">815,130</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#8212;&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">4,174,367</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--OperatingIncomeLoss_p0p0_zl9kjWBgvT49" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify">Operating loss</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(3,172,042</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(39,973</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#8212;&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(3,212,015</td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--NonoperatingIncomeExpense_p0p0_z10yb2QsUoFi" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Other expense</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(3,356,881</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(130,434</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(3,487,315</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40D_eus-gaap--ProfitLoss_p0p0_zJsGRpTaOCK5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; font-weight: bold; text-align: justify; padding-bottom: 2.5pt">&#160;Net loss</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(6,528,923</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(170,407</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(6,699,330</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Asset Information</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table shows asset information by geographic
segment as of December 31, 2021 and 2020:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20211231_zqIHL4RhWbC7">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: justify">December 31, 2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_40D_eus-gaap--AssetsAbstract_iB_z1Rjxcr0CMih" style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif">Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--AssetsCurrent_i01I_zd5X8EWac6h1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 33%; text-align: left; text-indent: 10pt">Current assets</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">5,783,859</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">997,216</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(214,551</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">6,566,524</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--AssetsNoncurrent_i01I_z0rlbV0JOF9g" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,468,491</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">609,189</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,584,562</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,493,118</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--LiabilitiesAbstract_iB_z1jCqYnywBJb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--LiabilitiesCurrent_i01I_zIvUyNqSlnE1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,070,972</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,506,594</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(214,551</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,363,015</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--LiabilitiesNoncurrent_i01I_zmmiMubET6U1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">275,729</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">275,729</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_491_20201231_zJdre6Emzhdk">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; text-align: justify"><b>December 31, 2020</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>USA</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Switzerland</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Elimination</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Total</b></td></tr>
  <tr id="xdx_407_eus-gaap--AssetsAbstract_iB_zZxkImDugDB8" style="vertical-align: bottom">
    <td style="text-align: justify">Assets</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--AssetsCurrent_i01I_zSNE9IO2NNN2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 33%; text-align: justify; text-indent: 10pt">Current assets</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,245,725</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,225,399</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(889,540</td><td style="width: 1%; text-align: left">)</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,581,584</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--AssetsNoncurrent_i01I_zoCQLkHHCXA8" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; text-indent: 10pt">Non-current assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,478,147</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">561,551</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(1,669,515</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,370,183</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--LiabilitiesAbstract_iB_zfaqJH8Npuwf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Liabilities</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--LiabilitiesCurrent_i01I_zi2GZov7ixe4" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; text-indent: 10pt">Current liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">5,630,060</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,171,419</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(889,540</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">7,911,939</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--LiabilitiesNoncurrent_i01I_zYQHGlGQiuGj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: 10pt">Non-current liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,816</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">432,048</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">434,864</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8AF_zG8D9vYs5NK6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 34<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8981-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8721-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9031-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 26<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8844-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9038-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9054-108599<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8657-108599<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8721-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -URI https://asc.fasb.org/topic&amp;trid=2134510<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<FILENAME>R22.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002935200">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 12 &#8211; SUBSEQUENT EVENTS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventsAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventsTextBlock', window );">NOTE 12 &#8211; SUBSEQUENT EVENTS</a></td>
<td class="text"><p id="xdx_80B_eus-gaap--SubsequentEventsTextBlock_zAbivDjZ5bh2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><span style="background-color: white"><b>NOTE
12 &#8211;&#160;SUBSEQUENT EVENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Management has
evaluated subsequent events through the date these consolidated financial statements were available to be issued. The following subsequent
event was identified:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20221001__20221114_zQAUDU7GmcV4">3,790,597</span>
shares of common stock for cashless exercise of warrants.</span></td></tr></table>

<span></span>
</td>
<td class="text"><p id="xdx_802_eus-gaap--SubsequentEventsTextBlock_zkaO4SbUs9yc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            16 &#8211; SUBSEQUENT EVENTS</b>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent
to December 31, 2020 and through the date that these financials were made available, the Company had the following subsequent events:</span></p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 31, 2022 the Company sold <span id="xdx_902_ecustom--StockIssuedDuringPeriodSharesNewIssuesWithSubscription_c20220101__20220331_zYcHJhfQo9si">2,000,000
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">common shares under a subscription agreement
of our Regulation A offering statement for an aggregated amount of <span id="xdx_905_ecustom--StockIssuedDuringPeriodValueNewIssuesWithSubscription_c20220101__20220331_zyRLG1ehLCm">$1,000,000</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.
The shares were issued on April, 6, 2022.</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 855<br> -URI https://asc.fasb.org/topic&amp;trid=2122774<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 855<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6842918&amp;loc=SL6314017-165662<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R23.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204993518560">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 4 - ACQUISITION<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination and Asset Acquisition [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock', window );">NOTE 4 - ACQUISITION</a></td>
<td class="text"><p id="xdx_80B_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_znoW8b5eaqtf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="background-color: white"><b>NOTE&#160;4&#160;&#8211;
ACQUISITIONS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 13, 2022, we entered into a Company Acquisition
Agreement (Purchase Agreement) with US Acquisitions, LLC, a California limited liability company (Seller) concerning the contemplated
sale by Seller and the purchase by us of&#160;<span id="xdx_908_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20220501__20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zTp1earxJdoc">51%</span>&#160;of the membership interests Seller held in Whisl, a Texas limited liability company.
Whisl provides local US termination for Voice through its FCC license of VoIP Service number 832742; and is in the process to obtain a
C-Lec FCC License over next 12 months. Whisl is one of the premier Intermediate Voice Providers in the USA. It has been a carrier since
2017 with billions of minutes traversing its network and provides its customers with multiple levels of Redundancy, Diversity, and Disaster
Recovery for their applications and ability to make changes to underlying carrier configuration in real time. Whisl offers a single carrier
solution for Voice Global services, and its customers benefit from hundreds of interconnection agreements that the company has cultivated
since its inception. Pursuant to the Purchase Agreement, the closing of the purchase of the&#160;<span id="xdx_90E_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20220501__20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zgnzWKVVbhQg">51%</span>&#160;membership interests was&#160;<span id="xdx_902_eus-gaap--AcquisitionCostsCumulative_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zf7IpQxncWg8">$1,800,000</span>,
which consisted of&#160;<span id="xdx_908_eus-gaap--AcquisitionCosts_c20220501__20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_z7VNa338LVo">$1,250,000</span>&#160;in cash and&#160;<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zxwvf6OdIEy1">$550,000</span>&#160;in our restricted common stock to Seller, which amounts to&#160;<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zw0AqpWlBfVg">1,461,653</span>&#160;shares
of common stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On June 1, 2022, we entered
into a Purchase Agreement for the purchase of&#160;<span id="xdx_905_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zOThnHUUvZ24">51%</span>&#160;of the membership interests in Smartbiz, a Florida Corporation which provides
telecommunication services, dedicated to VoIP business for wholesale and retail markets. The purchase price for the acquisition was&#160;<span id="xdx_903_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zyhbvXuNmfB3">$1,800,000</span>,
which&#160;consisted of&#160;<span id="xdx_904_eus-gaap--AcquisitionCosts_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zhnPCJuLTqzb">$800,000</span>&#160;in cash and&#160;<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zGHIFVZ4ejf2">$1,000,000</span>&#160;in our common stock to the seller, which amounts to&#160;<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_z9OmkIEW18ga">2,850,330</span>&#160;shares
of common stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Smartbiz and Whisl have been included in our consolidated results of operations
since the acquisition dates.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The following table summarizes the fair value of the consideration paid
by the Company:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Whisl</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_88A_ecustom--ConsiderationOfWhisl_zovRpag55Ri3" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Whisl Consideration (Details)">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">May 13,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif">Fair Value of Consideration:</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 0.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%">Cash</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"><span id="xdx_906_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zyj6SUCMqp15">1,000,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Payable to seller</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zEyJZyCqeJ4e">250,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">1,461,653&#160;shares of common stock</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zS0JmEdBtX85">550,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Total Purchase Price</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zgqNTlt44yK1">1,800,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration: underline">Smartbiz</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/><table cellpadding="0" cellspacing="0" id="xdx_880_ecustom--ConsiderationOfSmartbiz_zV2b7qZ85Vze" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Consideration (Details)">
<tr style="vertical-align: bottom">
    <td colspan="2" style="font-size: 11pt">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="3" style="font-weight: bold; text-align: center">June 1,</td></tr>
<tr style="vertical-align: bottom">
    <td colspan="2">Fair Value of Consideration:</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 0.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 69%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash</span></td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 10%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 18%"><span id="xdx_90D_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zVUeKSyz0Poi">725,000</span></td><td style="text-align: left; width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Payable to seller</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zUfgdNVopfO5">75,000</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zCVBcqU6KVFf">2,850,330</span> shares of common stock </span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zGe9uJbpmJfi">1,000,000</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total Purchase Price</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_908_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zWqSfj3H4w1j">1,800,000</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The following table summarizes the identifiable assets acquired and liabilities
assumed upon acquisition of Smartbiz and Whisl and the calculation of goodwill:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Whisl</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/><table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_zsnojQV6Ucq8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired (Details)">
<tr>
       <td style="width: 78%">&#160;</td>
       <td style="width: 2%">&#160;</td>
       <td style="width: 1%">&#160;</td>
       <td style="width: 18%">&#160;</td>
       <td style="width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">Total purchase price</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">$</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--AcquisitionCostsCumulative_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zdlrlRd4c3if">1,800,000</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zuDX0JUxKuqa">141,113</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Accounts receivable</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--BusinessCombinationAcquiredReceivablesFairValue_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zf43TMso9aL3">109,762</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 10pt">Total identifiable assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zZzfLHBjMgJj">250,875</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Accounts payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<span id="xdx_909_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zpPwvOcyGd3f">241,426</span></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_ze7dWNk5jNRf">2,075</span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Total liabilities assumed</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zH6GL8xArPqk">243,501</span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zNgMlEL2Lc74">7,374</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Non-controlling interest</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zD8gLURzkN0e">3,613</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt">Total net assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zKmhrVr7acM2">3,761</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Goodwill</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zlRVjOgmc539">1,796,239</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration: underline">Smartbiz</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock_z8RUCUiJxSp4" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired (Details)">
<tr>
       <td style="width: 78%">&#160;</td>
       <td style="width: 2%">&#160;</td>
       <td style="width: 1%">&#160;</td>
       <td style="width: 18%">&#160;</td>
       <td style="width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">Total purchase price</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">$</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zUDFeUD06F2b">1,800,000</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_znyh3Nd9nwzd">19,755</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Accounts receivable</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--BusinessCombinationAcquiredReceivablesFairValue_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zHl45slZqs3b">789,515</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 10pt">Total identifiable assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zNc8455r1IUi">809,270</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Accounts payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zz0qE8P864Zh">807,265</span></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_z7gb28eRVuS7">76,839</span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Total liabilities assumed</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zLzySbPYVen8">884,104</span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<span id="xdx_900_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zl3cC9qecUD2">74,834</span></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Non-controlling interest</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90E_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zWVvtzBonONf">36,669</span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt">Total net assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_909_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zufWcqwxWoF5">38,165</span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Goodwill</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zbsXu041Pg9d">1,838,165</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Unaudited combined proforma results of operations for the nine months ended
September 30, 2022 and 2021 as though the Company acquired Smartbiz and Whisl on January 1, 2021, are set forth below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/>

<table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zB2s9oBcDVZe" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details)">
    <tr>
       <td style="text-indent: -4pt">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zH4mYA336Xz7">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20210101__20210930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z152PFIrEf3i">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Nine Months Ended</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr id="xdx_40A_eus-gaap--Revenues_zG34eQ9cnwv3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">69,165,130</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">59,028,492</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zuBGvofNBNqc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">66,683,557</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">56,430,726</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--GrossProfit_zzEhlUzkMKY4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,481,573</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,597,766</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -4pt; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left"> </td></tr>
  <tr id="xdx_40A_eus-gaap--OperatingExpensesAbstract_iB_zw69LQ6O9ame" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,322,526</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,724,857</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_zVcQRgucfjk9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,840,953</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,127,091</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -4pt; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--NonoperatingIncomeExpense_p0p0_zgGCH4nLMM47" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(38,073</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(820,593</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NetIncomeLoss_znn59KzVcsCh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net Loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,879,026</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,947,684</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
<td class="text"><p id="xdx_808_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_ziAEUssAT8Yi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            4 - ACQUISITION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>IoT Labs</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On April 15, 2020, we entered into a Company Acquisition
Agreement (the &#8220;Agreement&#8221;) with Francisco Bunt regarding the acquisition of <span id="xdx_905_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_c20200415_zDwz8B27jxti">51%
</span>of the shares in IoT Labs, whose principal business activity is the sale of Short Messages (SMS) between USA and Mexico, for <span id="xdx_902_eus-gaap--BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_c20200401__20200415_zaZe52X7Ny08">$180,000</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table summarizes the identifiable assets
acquired and liabilities assumed upon acquisition of IoT Labs and the calculation of goodwill:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_z5A6lDmQLWK5" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20200415_zk4esBSRos12">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%; text-align: justify; padding-bottom: 1pt">Total purchase price</td><td style="width: 10%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 18%; text-align: right"><span id="xdx_901_eus-gaap--BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_c20200401__20200415_zBEWaPlAmFK5">180,000</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zoj1N3KMzyi1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">135,781</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_zVAHDFYau9K5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Other current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">953</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_zzhNufuEWAjd" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Property and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">34,075</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_zJHBq5IVocgf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Intangible asset</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">21,875</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_z7AeOOy3nn4l" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Total identifiable assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">192,684</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_zGSr43iuIogc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Accounts payable</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(100</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_z0cLIWxWhCPd" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Total liabilities assumed</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(100</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40E_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets_iI_zzsD1gK7AX62" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Net assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">192,584</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_zsqGUmzBBUl3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Non-controlling interest</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">94,366</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zIO4Sw9lfLLa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Total net assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">98,218</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--Goodwill_iI_zOKNP8U8yjNf" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Goodwill</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">81,782</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Unaudited combined proforma results of operations
for the year ended December 31, 2020 as though the Company acquired IoT Labs on January 1, 2020, are set forth below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zfvoDDf77BT3" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20210101__20211231_zB20VptCSmRh">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td></tr>
  <tr id="xdx_409_eus-gaap--BusinessAcquisitionsProFormaRevenue_z0k5JwQQFPSc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">55,784,168</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--BusinessAcquisitionsProFormaCostOfRevenue_z8Uiz4GADrX9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Cost of revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">54,631,017</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_ecustom--BusinessAcquisitionsProFormaGrossProfit_zyooqz1JdSoc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,153,151</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--BusinessAcquisitionsProFormaOperatingExpenses_zqJA3XzyQQ5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,224,903</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--BusinessAcquisitionsProFormaOperatingLoss_z99oSibsKWy3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,071,752</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_ecustom--BusinessAcquisitionsProFormaOtherExpense_zIiuKQHSXLU3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,487,315</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zT5nJifHIxxd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Net Loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(6,559,067</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAndAssetAcquisitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of transactions that are recognized separately from the acquisition of assets and assumptions of liabilities in the business combination.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>35
<FILENAME>R24.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002791136">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract', window );"><strong>Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock', window );">NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS</a></td>
<td class="text"><p id="xdx_80B_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zrZB6eRc3ACe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            5 &#8211;&#160;PREPAID AND OTHER CURRENT ASSETS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Prepaid and other current assets at December 31,
2021 and 2020 consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--OtherCurrentAssetsTextBlock_zFp1oAD7DQD6" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20211231_zr277t3TD874">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20201231_ztDR3zVJhVB6">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr id="xdx_408_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_z9iQGHuHgaCj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Subscription receivable</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">100,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2344">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_zQ4Od84HrXo5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other receivable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">143,187</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">77,557</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--OtherPrepaidExpenseCurrent_iI_z5jXn8WsTQ46" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">23,320</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2350">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--IncomeTaxReceivable_iI_zQrQ992z4wH3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Tax receivable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">603</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">600</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_z9Dd0XfnYE5f" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="display: none; padding-bottom: 2.5pt; visibility: hidden"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total
    prepaid and other current assets</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">267,110</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">78,157</span></td></tr>
  </table>

<p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>36
<FILENAME>R25.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002673264">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 6 &#8211; PROPERTY AND EQUIPMENT<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentTextBlock', window );">NOTE 6 &#8211; PROPERTY AND EQUIPMENT</a></td>
<td class="text"><p id="xdx_80D_eus-gaap--PropertyPlantAndEquipmentTextBlock_zys2K8YLoDUc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE&#160;5&#160;&#8211;&#160;PROPERTY
AND EQUIPMENT</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Property and
equipment at September 30, 2022 and December 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_zFsKp0OWpvH1" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
  <tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -4pt; vertical-align: bottom"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_490_20220930_zqFYU7I65M81" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_49F_20211231_zPsUlZzgKmO8" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; text-align: left; padding-left: 5.4pt">Telecommunication equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zOubBSGqkID6">301,462</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_z127mX70aVcj">258,871</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Telecommunication software</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zkxzUsReOYk5">581,545</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_z0s0dCZoCVNh">618,125</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zvnsxMPrtanl">97,096</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentGross_iI_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_z2Shj9r616fc">108,805</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930_zJ8wNhSOwKU1">980,103</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231_zIK6uW6G9Vab">985,801</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Accumulated depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20220930_ztNNQQbMcYgk">588,341</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_900_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20211231_ztbqWjrRCnwl">576,419</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Property and equipment, net</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20220930_zyBZqiaRrRTb">391,762</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20211231_zmR3bUWGDB54">409,382</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Depreciation
and amortization expense for the nine months ended September 30, 2022 and 2021 amounted to&#160;<span id="xdx_908_eus-gaap--DepreciationAndAmortization_p0p0_c20220101__20220930_zYa1K6655D85">$91,221</span>&#160;and&#160;<span id="xdx_907_eus-gaap--DepreciationAndAmortization_p0p0_c20210101__20210930_zlnucPy8YVrk">$66,924</span>, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/>

<span></span>
</td>
<td class="text"><p id="xdx_80D_eus-gaap--PropertyPlantAndEquipmentTextBlock_zONiWzaedWj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            6 &#8211;&#160;PROPERTY AND EQUIPMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Property and equipment at December 31, 2021 and 2020
consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_z0jr6PfOXV6i" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20211231_zOFSNDaeVbY">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20201231_z1ztVS05AFvc">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Telecommunication equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zArnXnlR8Mqh">258,871</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_p0p0_z1hMN88EcJ86">259,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Telecommunication software</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zTfbaCi6Z6rf">618,125</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_p0p0_zNSGkcGhsRG2">530,514</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zopKAL5mpTIl">108,805</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_iI_p0p0_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zUSmxLjwZ7l7">47,206</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>985,801</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>836,720</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Accumulated depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_900_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20211231_zMyUwqc5ZbY8">576,419</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20201231_zm4jgva6FT3e">486,190</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20211231_z0Xd1c6y77vc">409,382</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentNet_c20201231_p0p0_zZ06oA1mDn6">350,530</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Depreciation expense for the year ended December
31, 2021 and 2020 amounted to <span id="xdx_900_eus-gaap--DepreciationAndAmortization_p0p0_c20210101__20211231_zDwOxHoJMvp7">$91,474
</span>and <span id="xdx_904_eus-gaap--DepreciationAndAmortization_p0p0_c20200101__20201231_zA8zjwA9MMeb">$68,602</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>37
<FILENAME>R26.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002680336">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 7 &#8211;LOANS PAYABLE<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureTextBlock', window );">NOTE 7 &#8211;LOANS PAYABLE</a></td>
<td class="text"><p id="xdx_80C_eus-gaap--DebtDisclosureTextBlock_zAckQ0tP2Hnc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE&#160;6&#160;&#8211;LOANS
PAYABLE</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Loans payable
at September 30, 2022 and December 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_881_ecustom--ScheduleOfLoansPayableTextBlock_zQXLp6SdIKPc" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td><b>&#160;</b></td>
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Interest</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Term</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>rate</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 22%; text-align: left; padding-left: 5.4pt">Bridge Loan</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20220930__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z5i6zfPOlPkj"><span style="-sec-ix-hidden: xdx2ixbrl1129">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zvRwIZXyYJh2">222,222</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: left; padding-left: 5.4pt"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20220101__20220930__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zYBq1OT8hkNc">Note was issued on November 1, 2020 and due on January 30, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20220930__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zP7kbeHYe0t9">18.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Martus</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zxEDzYyIdN51">93,204</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_z032n7zMSTig">100,634</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"><span id="xdx_909_eus-gaap--DebtInstrumentPaymentTerms_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zyi0salQJDAb">Note was issued on October 23, 2018 and due on January 3, 2023</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20220930__us-gaap--DebtInstrumentAxis__custom--MartusMember_z2J83jTOH1F3">5.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Swisspeers AG</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zmt6IGPpzRmj"><span style="-sec-ix-hidden: xdx2ixbrl1137">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_z6DQ0Qj3x4Ak">9,605</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"><span id="xdx_904_eus-gaap--DebtInstrumentPaymentTerms_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zliVihwLlWLg">Note was issued on April 8, 2019 and originally due on October 4, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20220930__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zRvhnXBO9rAc">7.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">Darlene Covid19</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_z5NaGfW9iC82">101,590</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zg6Nzf9PyYW1">109,690</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Note was issued on April 1, 2020 and due on March 31, 2025</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20220930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zNz1sHiFqZq9">0.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930_zsFbBdtVSlL6">194,794</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231_zdORKs40US61">442,151</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--LoansPayableOneMember_zixPl5GmSrZ5"><span style="-sec-ix-hidden: xdx2ixbrl1146">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LoansPayableOneMember_zr7T6Gy3yoCk">7,406</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Total loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--LongTermDebt_p0p0_c20220930_z4ItOrAezYG7">194,794</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--LongTermDebt_p0p0_c20211231_zEDuwv9uqtNe">434,745</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90B_eus-gaap--LongTermDebtCurrent_iNI_p0p0_di_c20220930_zuCXw3go4jB5">93,204</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--LongTermDebtCurrent_iNI_p0p0_di_c20211231_zQEyVtv4trij">315,450</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 2pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--LongTermDebtNoncurrent_p0p0_c20220930_zEBHWvqKLx6d">101,590</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LongTermDebtNoncurrent_p0p0_c20211231_zacWtxAJJRPc">119,295</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the nine
months ended September 30, 2022 and 2021, the Company borrowed from third parties totaling&#160;<span id="xdx_90A_eus-gaap--IncreaseDecreaseInOtherLoans_p0p0_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_z5tlVfwcehN3">$0</span>&#160;and&#160;<span id="xdx_904_eus-gaap--IncreaseDecreaseInOtherLoans_p0p0_c20210101__20210930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zGJleMHog45i">$444,444</span>, which includes
original issue discount and financing costs of&#160;$0&#160;and&#160;$44,444&#160;and repaid the principal amount of&#160;<span id="xdx_902_eus-gaap--PaymentsForLoans_p0p0_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zDBJqcdPW4yd">$232,018</span>&#160;and&#160;<span id="xdx_905_eus-gaap--PaymentsForLoans_p0p0_c20210101__20210930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_z2AbznimKfH7">$331,150</span>,
respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30, 2022 and
2021, the Company recorded interest expense of $<span style="background-color: white"><span id="xdx_90B_eus-gaap--InterestExpense_p0p0_c20220101__20220930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_ztMjV952B52j">22,417</span></span>&#160;and&#160;<span id="xdx_909_eus-gaap--InterestExpense_p0p0_c20210101__20210930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zLmQUglP9bx6">$179,504</span>&#160;and recognized
amortization of discount, included in interest expense, of $<span style="background-color: white"><span id="xdx_900_eus-gaap--AmortizationOfDebtDiscountPremium_p0p0_c20220101__20220930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zmRZeVVjMxq1">7,406</span>&#160;</span>and&#160;<span id="xdx_908_eus-gaap--AmortizationOfDebtDiscountPremium_p0p0_c20210101__20210930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zC5djWwjT5Wj">$63,666</span>,
respectively. In 2021, the Company recorded interest expense from convertible notes of&#160;<span id="xdx_90B_eus-gaap--InterestExpenseOtherLongTermDebt_p0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zuu5R7jW6Pz2">$33,430</span>&#160;and recognized amortization of
discount, included in interest expense, of&#160;<span id="xdx_90A_eus-gaap--InterestExpenseSubordinatedNotesAndDebentures_p0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zFXMbUX231Nj">$372,290</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">During the nine months ended September 30, 2021, a related party loan of
<span id="xdx_901_eus-gaap--DebtInstrumentDecreaseForgiveness_c20210101__20210930_zPepnDaLuMVl">$807,103</span> (Euro 735,000) was forgiven and the Company recorded it as additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="background-color: white">Loans payable to related parties
at September 30, 2022 and December 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zOwDloFMi8V2" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; padding-left: 5.4pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_909_eus-gaap--LoansPayable_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zg3BjrBs5x11">18,457</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_903_eus-gaap--LoansPayable_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zlBNaXWOM5O1">19,929</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--LoansPayable_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zFcZRekFRJ72">203,180</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--LoansPayable_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zhfsWuSiTyL1">219,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--LoansPayable_p0p0_c20220930_zh8BUYhzo95k">221,637</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--LoansPayable_p0p0_c20211231_zt7xOokf1qJc">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt">Less: Current portion of loans payable &#8211;related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--LoansPayableCurrent_p0p0_c20220930_zbyJd8ty7E31">221,637</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--LoansPayableCurrent_p0p0_c20211231_zp41R7JabYZi">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 1pt">Long-term loans payable &#8211; related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LongTermLoansPayable_p0p0_c20220930_zIZobD44NOEc"><span style="-sec-ix-hidden: xdx2ixbrl1175">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--LongTermLoansPayable_p0p0_c20211231_z1rvBePFEs6b"><span style="-sec-ix-hidden: xdx2ixbrl1176">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0"/>

<p style="margin-top: 0; margin-bottom: 0"/>

<p style="margin-top: 0; margin-bottom: 0"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/>

<span></span>
</td>
<td class="text"><p id="xdx_805_eus-gaap--DebtDisclosureTextBlock_zXDde9ZNkeY8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            7 &#8211;LOANS PAYABLE </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Loans payable at December 31, 2021 and 2020 consisted
of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfDebtTableTextBlock_zPf2o4oUcqdi" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       </tr>
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
                                            31,</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
                                            31,</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Interest</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Term</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"/>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Rate</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: left">Unique Funding Solutions_2</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"><span>2,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"><span>Note
    was issued on October 12, 2018 and due on January 17, 2019</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span>28.6%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">YES LENDER LLC 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>5,403</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on August 3, 2020 and due on January 12, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>26.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Advance Service Group LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12,143</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on October 20, 2020, and due on February 19, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>29.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>63,158</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on March 18, 2020 and due on December 15, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 2</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>68,421</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on March 25, 2020 and due on December 15, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>66,316</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 1, 2020 and due on October 1, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 4</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>73,684</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 2, 2020 and due on October 2, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">12.0%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 5</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>36,842</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 7, 2020 and due on October 7, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 6</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>84,211</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 15, 2020 and due on October 15, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 7</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">55,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 20, 2020 and due on December 15, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 14</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>32,432</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 4, 2020 and due on January 4, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Labrys Fund</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>280,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on June 26, 2020 and due on April 1, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>300,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on September 1, 2020 and due on September 1, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 1</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>77,778</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 10, 2020 and due on January 9, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 2</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>27,778</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 18, 2020 and due on January 17, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>55,556</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 24, 2020 and due on January 23, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 4</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>111,111</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 30, 2020 and due on January 29, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Bridge Loan</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z9YidjXQrNul">222,222</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20201231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zlJIPaXVIw8a"><span style="-sec-ix-hidden: xdx2ixbrl2378">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_907_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z9HijTLZmtM1">Note
    was issued on November 1, 2021 and due on January 30, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zmXzfJNBPpej">18.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Martus</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>100,634</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>108,609</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on October 23, 2018 and due on January 3, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>5.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Swisspeers AG</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>9,605</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>49,187</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 8, 2019 and due on October 4, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>7.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Darlene Covid19</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>109,690</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>113,040</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"><span>Note
    was issued on April 1, 2020 and due on March 31, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>0.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231_zjp8vriw5Fc3">442,151</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_c20201231_p0p0_zLa17sUlUi5k">1,622,669</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span>7,406</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span>19,221</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--LongTermDebt_p0p0_c20211231_z48nbaxlGwg">434,745</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--LongTermDebt_c20201231_p0p0_z8xL51dqJ8G9">1,603,448</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--LongTermDebtCurrent_iNI_di_c20211231_zFd632yDFLv6">315,450</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LongTermDebtCurrent_c20201231_p0p0_z45OYF3WEnPe">1,332,612</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--LongTermDebtNoncurrent_p0p0_c20211231_zpGAYuRDqXM8">119,295</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--LongTermDebtNoncurrent_c20201231_p0p0_zYqRT4kEpyac">270,836</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Loans payable - related parties at December 31, 2021
and 2020 consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_88F_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zgKGzq61vnRl" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Alonso Van Der Biest</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span>80,200</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Alvaro Quintana</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>10,587</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>19,929</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>1,737,512</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>219,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>226,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--LoansPayable_p0p0_c20211231_zPxCb5wdqroa">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--LoansPayable_c20201231_p0p0_zxDUmZLYgrej">2,054,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--LoansPayableCurrent_p0p0_c20211231_zwaWiUOH5YIf">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--LoansPayableCurrent_c20201231_p0p0_z6UGfox57DK5">2,054,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--LongTermLoansPayable_p0p0_c20211231_z5y2SdMMhNB9"><span style="-sec-ix-hidden: xdx2ixbrl2395">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--LongTermLoansPayable_c20201231_p0p0_zeJVqFi8pob1"><span style="-sec-ix-hidden: xdx2ixbrl2396">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company borrowed from third parties totaling <span>$600,000
</span>and <span>$1,239,620</span>,
which includes original issue discount and financing costs of <span>$66,666
</span>and <span>$63,970
</span>and repaid the principal amount of <span>$344,483
</span>and <span>$969,664</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company recorded interest expense of <span id="xdx_907_eus-gaap--InterestExpense_p0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zSDkl1j8Wg41">$191,281
</span>and <span id="xdx_907_eus-gaap--InterestExpense_p0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zUPUSPMEjW3d">$77,101
</span>and recognized amortization of discount, included in interest expense, of <span id="xdx_90F_eus-gaap--AmortizationOfDebtDiscountPremium_p0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zAFn2hG9tNyj">$78,481
</span>and <span id="xdx_906_eus-gaap--AmortizationOfDebtDiscountPremium_p0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zG71YiNtHH85">$44,749</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the related
party loan of <span id="xdx_900_ecustom--RelatedPartyDebtToEquitySwapValue_c20210101__20211231_zSsDA6h22nsa">$1,647,150
</span>(CHF 1,518,909) was swapped into capital and the Company recorded it as additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
settled loans payable of <span>$1,516,667
</span>by issuing <span>2,230,394
</span>shares of common stock valued at <span>$2,056,530</span>.
As a result, the Company recorded loss on settlement of debt of <span>$539,863</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -URI https://asc.fasb.org/topic&amp;trid=2208564<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (h)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(c))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (g)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495348-112611<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (i)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>38
<FILENAME>R27.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002680336">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 8 &#8211; OTHER CURRENT LIABILITIES<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesDisclosureAbstract', window );"><strong>Other Liabilities Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesDisclosureTextBlock', window );">NOTE 8 &#8211; OTHER CURRENT LIABILITIES</a></td>
<td class="text"><p id="xdx_809_eus-gaap--OtherLiabilitiesDisclosureTextBlock_zoROXSJMINfi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE&#160;7&#160;&#8211;&#160;OTHER
CURRENT LIABILITIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Other current liabilities&#160;<span style="background-color: white">at
September 30, 2022 and December 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--OtherCurrentLiabilitiesTableTextBlock_zyhQrs8hWu1a" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE - 7  OTHER CURRENT LIABILITIES - Schedule of Other CurrentLiabilities (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_49E_20220930_zNuVkkIN1nf2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_493_20211231_zB8ojePJ8pUj" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr id="xdx_404_eus-gaap--AccruedLiabilitiesCurrent_iI_zqE0OmplHSs6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; text-align: left; padding-left: 5.4pt">Accrued liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">30,825</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">61,153</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_ztR7194T2JG2" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Payable for acquisition of subsidiaries</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">75,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1186">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--InterestPayableCurrent_iI_z54Ns4wO8YZ6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Accrued interest</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1188">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,173</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AccruedSalariesCurrent_iI_zTHXscHoVvQ1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Salary payable - management</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">89,628</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">92,229</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_zUgStb3Q7esd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Salary payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,708</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1195">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zEwyJCdr5Dt9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Employee benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">112,309</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">105,221</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_zTgwnjTVDHo4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">203,753</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">40,273</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--OtherLiabilitiesCurrent_iI_c20220930_zUapxrbfaqm9">515,223</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--OtherLiabilitiesCurrent_iI_c20211231_zjYWq4tWA8c">307,049</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE&#160;8
&#8211;&#160;STOCKHOLDERS&#8217; EQUITY</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s authorized capital consists of&#160;<span id="xdx_90D_eus-gaap--CommonStockSharesAuthorized_iI_c20220930_zeP7fQ7WheWe"><span id="xdx_909_eus-gaap--CommonStockSharesAuthorized_iI_c20211231_zwXIJNreHjt9">300,000,000</span></span>&#160;shares
of common stock with a par value of&#160;<span id="xdx_90F_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20220930_zsZPpnsT7I58"><span id="xdx_90E_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20211231_zjmuaxX850c9">$0.001</span></span>&#160;per share.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series A Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_90F_eus-gaap--PreferredStockVotingRights_c20201101__20201103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zAgRhiI1zOPk">On November 3, 2020, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock, consisting
of up&#160;10,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation, holders of Series A Preferred Stock will participate
on an equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution, or liquidation. Holders
of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters submitted to stockholders
at a rate of 51% of the total vote of stockholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The rights of the holders of Series A Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on November 3, 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of September 30, 2022 and December 31, 2021,&#160;<span id="xdx_90E_eus-gaap--PreferredStockSharesIssued_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zpFGPffn2Axf"><span id="xdx_902_eus-gaap--PreferredStockSharesIssued_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zdo0L3pphcSb"><span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zbkiPBDspFO8"><span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z1LGJpq8ylV5">10,000</span></span></span></span>&#160;shares
of Series A Preferred Stock were issued and outstanding.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series B Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><span id="xdx_907_eus-gaap--PreferredStockVotingRights_c20201101__20201111__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zzAbReGA2ZMg">On November
11, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock
entitled Series B Preferred Stock, consisting of up&#160;200,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation,
holders of Series B Preferred Stock will receive a liquidation preference of $81 per share in any distribution upon winding up, dissolution,
or liquidation of the Company before junior security holders, as provided in the designation. Holders of Series B Preferred Stock are
entitled to receive as, when, and if declared by the Board of Directors, dividends in kind at an annual rate equal to twenty four percent
(24%) of $81 per share for each of the then outstanding shares of Series B Preferred Stock, calculated on the basis of a 360-day year
consisting of twelve 30-day months. Holders of Series B Preferred Stock do not have voting rights but may convert into common stock after
twelve months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series
B Preferred Stock. Upon conversion, the shares are subject to a one-year leak-out restriction on sales into the market of no more than
5% previous month&#8217;s stock liquidity.</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">As of September
30, 2022 and December 31, 2021,&#160;<span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_z5WchQMrQMSf"><span id="xdx_90B_eus-gaap--PreferredStockSharesIssued_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zonAYC5jsMjf"><span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zs4ohmk2CEr1"><span id="xdx_90C_eus-gaap--PreferredStockSharesOutstanding_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zGJmDJYB7P7b">21,000</span></span></span></span>&#160;shares of Series B Preferred Stock were issued and outstanding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series C Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_90B_eus-gaap--PreferredStockVotingRights_c20210101__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zzQrJa4jXODl">On January 7, 2021, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock, consisting
of up&#160;200,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation, holders of Series C Preferred Stock will
rank junior to the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution upon winding
up, dissolution, or liquidation of the company, as provided in the designation. The holders of shares of Series C Preferred Stock have
no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally available for that
purpose. Holders of Series C Preferred Stock do not have voting rights but may convert into common stock after twenty four months from
the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series C Preferred Stock.
Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than 5% previous month&#8217;s stock
liquidity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The rights of the holders of Series C Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on January 7, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of September 30, 2022 and December 31, 2021,&#160;<span id="xdx_90E_eus-gaap--PreferredStockSharesIssued_iI_do_c20220930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z10VueWvVru9"><span id="xdx_90D_eus-gaap--PreferredStockSharesIssued_iI_do_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z4pMSo55wObg"><span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zxFvPk7AXnY"><span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20220930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zE3iiSXuBX05">no</span></span></span></span>&#160;Series
C Preferred Stock was issued or outstanding.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Common Stock</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the nine
months ended September 30, 2022, the Company issued&#160;<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220101__20220930__us-gaap--StatementEquityComponentsAxis__custom--TotalIssuedInPeriodMember_z5Vp0eINt2Bl">4,353,020</span>&#160;shares of common stock, valued at fair market value on issuance
as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220101__20220930_zS4x8mWdR9Xj">2,000,000</span>
                                            shares issued for cash of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_p0p0_c20220101__20220930_z38bx85U46Zd">$1,000,000</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20220101__20220930_zt2yAfprym1e">180,000</span>
                                            shares for compensation to our directors valued at <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_p0p0_c20220101__20220930_zcayZaTppjWa">$92,129</span> </span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zlIC1SInLTki">1,461,653</span>
                                            shares for acquisition of Whisl valued at <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zJ88aLv49Ui6">$550,000</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zS8uWNKuzYP">550,000</span>
                                            shares for asset acquisition valued at <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zlVelzKjGtC1">$357,500</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zdFB3yrbfDAf">161,367</span>
                                            shares for settlement of debt valued at <span id="xdx_906_ecustom--CommonStockIssuedForSettlementOfDebtValue1_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zH4ET2fYA02b">$80,674</span></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">As of September
30, 2022 and December 31, 2021,&#160;<span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_c20220930_zL9R2LUKWgoe"><span id="xdx_90E_eus-gaap--CommonStockSharesOutstanding_iI_c20220930_zvgUZgpsaPq7">151,830,378</span></span>&#160;and&#160;<span id="xdx_90F_eus-gaap--CommonStockSharesIssued_iI_c20210930_zhsYEyRLe4n8"><span id="xdx_901_eus-gaap--CommonStockSharesOutstanding_iI_c20210930_zqkEXqKBCGSk">147,477,358</span></span>&#160;shares of common stock were issued and outstanding, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Common Stock Purchase Option</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On April 25, 2022, we entered into a Common Stock
Purchase Option Agreement with Apollo Management Group, Inc. to subscribe for and purchase from the Company,&#160;<span id="xdx_90E_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20220425__us-gaap--StatementEquityComponentsAxis__custom--ApolloManagementGroupIncMember_zP8MR9t38YKb">4,800,000</span>&#160;shares
of Common Stock with an exercise price per share of&#160;<span id="xdx_904_eus-gaap--OptionIndexedToIssuersEquityStrikePrice1_c20220401__20220425__us-gaap--StatementEquityComponentsAxis__custom--ApolloManagementGroupIncMember_zKM5vWTlj89f">$2.00</span>; and an initial exercise date September 30, 2022. The purchase price of
this option is&#160;<span id="xdx_909_ecustom--ProceedsFromIssuanceOfCommonStockPurchaseOptions_c20220401__20220425_zdZ13BbI4JTf">$500,000</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
<td class="text"><p id="xdx_80A_eus-gaap--OtherLiabilitiesDisclosureTextBlock_z6iC08RLiDwk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            8 &#8211;&#160;OTHER CURRENT LIABILITIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Other current liabilities at December 31, 2021 and
2020 consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--OtherLiabilitiesTableTextBlock_zHAfKc0ghac6" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_497_20211231_zXbSd3CWbeP9" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
    31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_499_20201231_z5XRQG7RztM1" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
    31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr id="xdx_40E_eus-gaap--AccruedLiabilitiesCurrent_iI_zIxqK7VTixYe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Accrued liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">61,153</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">6,789</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--InterestPayableCurrent_iI_ztzXnMylDm13" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accrued interest</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,173</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">170,960</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--ManagementFeePayable_iI_zhGshIv4kQX" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Salary payable - management</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">92,229</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">28,300</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zRtv7v3LZGEl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Employee benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">105,221</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">181,231</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iI_zlMGexc3DAsa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">40,273</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">26,396</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_zf4r4n85F13h" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">Total Other Current Liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">307,049</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">413,676</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for other liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20,24)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>39
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205007627232">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 9 - CONVERTIBLE LOANS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConvertibleDebtTableTextBlock', window );">NOTE 9 - CONVERTIBLE LOANS</a></td>
<td class="text"><p id="xdx_803_eus-gaap--ConvertibleDebtTableTextBlock_zqhAusa3QuW8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            9 - CONVERTIBLE LOANS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At December 31, 2021 and 2020, convertible loans
consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ShortTermDebtTextBlock_z9Oc3izgNiZ6" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20211231_za5y235fLB9a">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20201231_zo4qojGSrBl6">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Promissory notes &#8211; Issued in fiscal year
    2019, with variable conversion features</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span>5,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Promissory notes &#8211; Issued in fiscal
    year 2020, with variable conversion features</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>623,660</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--ConvertibleNotesPayable_iI_zqwfyrBgb69j" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total convertible notes payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2429">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">628,660</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--DebtInstrumentUnamortizedPremium_iNI_di_zW9RSH0izBG1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2432">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(372,290</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40E_ecustom--LoansPayableNetOfDiscount_iI_z84Wdtfi6dw3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2435">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">256,370</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--ConvertibleNotesPayableCurrent_iI_zFUZdvPmRisa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: current portion of convertible
    notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2438">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">253,554</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--ConvertibleLongTermNotesPayable_iI_zpHjxngC06j7" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2441">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,816</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company recorded interest expense of <span>$33,429
</span>and <span>$487,012
</span>and recognized amortization of discount, included in interest expense, of $372,290 and $2,176,757, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company repaid notes of <span id="xdx_903_eus-gaap--RepaymentsOfConvertibleDebt_p0p0_c20210101__20211231_zrX8a39oqdS7">$250,000
</span>and <span id="xdx_90E_eus-gaap--RepaymentsOfConvertibleDebt_p0p0_c20200101__20201231_zn47PcqVgla4">$942,190
</span>and accrued interest including prepayment penalty of <span>$6,027
</span>and <span>$675,771</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Conversion</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
converted notes with principal amounts and accrued interest of&#160;<span id="xdx_909_eus-gaap--DebtConversionConvertedInstrumentAmount1_p0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z7Dy1FVZdpEb">$422,295</span>&#160;into&#160;<span id="xdx_903_ecustom--CommonStockIssuedForConversionOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zWT3KQgvDhsh">6,080,632</span>&#160;shares
of common stock. The corresponding derivative liability at the date of conversion of&#160;<span id="xdx_904_ecustom--ResolutionOfDerivativeLiabilitiesValue_p0p0_c20210101__20211231_zQ4DdX6qYNw6">$708,611</span>&#160;was
settled through additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
converted notes with principal amounts of <span id="xdx_909_ecustom--DebtConversionConvertedInstrumentAmount2_p0p0_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zaLp8tv9DGTf">$1,302,785
</span>and accrued interest of <span id="xdx_90F_eus-gaap--InterestExpenseLongTermDebt_p0p0_c20200101__20201231_z19BxubXFUu9">$93,656
</span>into <span id="xdx_909_ecustom--CommonStockIssuedForConversionOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zZomKn4QzdHa">46,575,378
</span>shares of common stock. The corresponding derivative liability at the date of conversion of <span>$4,275,728
</span>was settled through additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Settlement</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
recorded gain on settlement of debt of <span id="xdx_903_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20210101__20211231_znoUOFCxPQ84">$11,069</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 10, 2020, the Company settled a convertible
note with accrued interest of <span>$64,230
</span>with a total of <span>650,000
</span>share issuances. The Company issued <span>200,000
</span>shares in June, <span>225,000
</span>shares in July and <span>503,571
</span>shares in August, which included <span>278,571
</span>true-up shares. As a result, the Company recognized a loss on settlement of debt of <span>$24,699</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 26, 2020, the Company issued a loan payable
of <span>$700,000
</span>to Labrys Fund to settle the previously-outstanding convertible notes with accrued interest of <span>$986,340</span>.
As a result, the Company recognized a gain on settlement of debt of <span>$286,340
</span>(Note 7).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 22, 2020, the Company settled a convertible
note with accrued interest of <span>$64,363
</span>and an original common stock purchase warrant to purchase <span>20,000
</span>shares of common stock with a total of <span>650,000
</span>share issuances. During the period ended September 30, 2020, the Company issued <span>1,038,375
</span>shares which included <span>388,375
</span>true-up shares. As a result, the Company recognized a loss on settlement of debt of <span>$9,886</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On September 1, 2020, the Company entered into a
Multipurpose agreement and issued a new note which a principal balance of <span>$1,045,327
</span>to replace the 15 notes issued from January 2020 to May 2020 which an aggregate principal amount was <span>$985,556
</span>and an aggregate accrued interest was <span>$59,771</span>.
The Company also issued another promissory note of <span>$300,000
</span>(Note 7). As a result, the Company recognized a loss on settlement of debt of <span>$300,000</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Promissory Notes - Issued in fiscal year 2019</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2019, the Company
issued a total of <span id="xdx_903_eus-gaap--NotesIssued1_c20190101__20191231_z359HuSIWrr3">$2,544,250
</span>in notes with the following terms:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="text-align: left; width: 2%; vertical-align: top">&#8226;</td>
    <td style="width: 96%; font-size: 10pt">Terms ranging from <span>6
    months</span> to <span>3
    years</span>. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Annual interest rates ranging from of <span>8%
    </span>to <span>12%</span>.
    &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Convertible at the option of the holders at issuance or 180 days from issuance. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt"><span>Conversion
    prices are typically based on the discounted (39% or 0% discount) lowest trading prices of the Company&#8217;s shares during various
    periods prior to conversion.</span> &#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The convertible notes were also provided with a total
of <span>661,216
</span>common shares and warrant to purchase up to <span>92,000
</span>shares of common stock at exercise price of <span>$2.5
</span>per share for <span>3
years</span>.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span>Certain
notes allow the Company to redeem the notes at rates ranging from 110% to 150% depending on the redemption date provided that no redemption
is allowed after the 180th day. Likewise, the notes include original issue discount and financing costs totaling $278,000 and the Company
received cash of $2,266,250.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Promissory Notes - Issued in fiscal year 2020</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
issued a total of <span id="xdx_903_eus-gaap--NotesIssued1_c20200101__20201231_z6zaCm5Ds1Yi">$2,708,771
</span>in notes with the following terms:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="text-align: left; width: 2%; vertical-align: top">&#8226;</td>
    <td style="width: 96%; font-size: 10pt">Terms <span>12
    months</span>. &#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Annual interest rates <span>5%
    </span>or <span>12%</span>.
    &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Convertible at the option of the holders 90 or 180 days from issuance. &#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt"><span>Conversion
    prices are typically based on the discounted (25% or 60% discount) lowest trading prices of the Company&#8217;s shares during 30
    trading day periods prior to conversion. Certain note has a capped conversion price of $0.025. </span>&#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span>Notes
allow the Company to redeem the notes at a range from 120% to 125% provided that no redemption is allowed after the 180th or 185th&#160;day.
Likewise, the notes include original issue discount and financing costs totaling $229,444 and the Company received cash of $1,420,000.
Certain convertible notes were also provided with a total of 6,500,000 warrants with exercise price ranging from $0.02 to $0.03.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Derivative liabilities</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company valued the conversion features of convertible
notes and warrants using the Black Scholes valuation model. The fair value of the derivative liability for all the note and warrants
that became convertible for the year ended December 31, 2020, amounted to <span id="xdx_906_eus-gaap--DerivativeGainLossOnDerivativeNet_c20200101__20201231_zdYjU1tSnNu7">$2,714,029</span>.
<span id="xdx_901_eus-gaap--AmortizationOfFinancingCostsAndDiscounts_c20200101__20201231_zBkjLI2UOEjh">$1,673,393
</span>of the value assigned to the derivative liability was recognized as a debt discount to the notes while the balance of <span id="xdx_90A_eus-gaap--DerivativeLossOnDerivative_c20200101__20201231_zxnfLWezpABa">$1,040,636
</span>was recognized as a &#8220;day 1&#8221; derivative loss.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Warrants</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A summary of activity during the year ended December
31, 2020 follows. There was no 2021 activity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zv7cdDvX65Hh" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td colspan="9" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Warrants
                                            Outstanding</b></span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Shares</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Weighted
                                            Average Exercise Price</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Weighted
                                            Average Remaining Contractual life (in years)</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%">Outstanding, December 31, 2019</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20191231_zc9e99FMiOX4">367,343</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"><span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20191231_zlN7UumczPu8">0.480</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"><span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20191231_zPcYvZACXgJ2">4.05</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Granted</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20200101__20201231_zf4aEIrSIIze">6,500,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_zKiJgmfT7pF8">0.024</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_z0uLzH1wAPvj">6.00</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Reset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset_c20200101__20201231_z9TEw3PFVN3a">10,813,001</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_c20200101__20201231_zOWP1Xf6BUwd">0.014</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1_dtY_c20200101__20201231_zVralz5qXNTg">1.92</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Cashless Exercised</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther_c20200101__20201231_zjzsyGHnj22a">10,597,010</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_ziWIkX2uOvXj">0.023</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231_zOalR5jNwm9f">4.24</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Settled</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease_c20200101__20201231_z7ox1bKkv3n6">7,083,334</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20200101__20201231_zY3iqPnl44Qj">0.012</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_zaJWVP4nt5H4">1.64</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Outstanding, December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20201231_zmfz617wyVn4"><span style="-sec-ix-hidden: xdx2ixbrl2474">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20201231_zKlcfF861TR7"><span style="-sec-ix-hidden: xdx2ixbrl2475">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20201231_zB3LpuFso7Td"><span style="-sec-ix-hidden: xdx2ixbrl2476">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_905_eus-gaap--TemporaryEquityContractTerms_c20200101__20201231_ztkhgBVI5fO9">The
reset feature of warrants associated with the convertible notes was effective at the time that a separate convertible note with lower
exercise price was issued. As a result of the reset features for warrants, the warrants increased by 10,813,001 at $0.0014 per share.
We accounted for the issuance of the warrants as a liability and recognized the derivative liability.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleDebtTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of convertible debt instrument. Includes, but is not limited to, principal amount and amortized premium or discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleDebtTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>40
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002763152">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 10 &#8211; DERIVATIVE LIABILITY<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_DisclosureNote10DerivativeLiabilityAbstract', window );"><strong>Note 10 Derivative Liability</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativesAndFairValueTextBlock', window );">NOTE 10 &#8211; DERIVATIVE LIABILITY</a></td>
<td class="text"><p id="xdx_807_eus-gaap--DerivativesAndFairValueTextBlock_zdKmlMWEN8R8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            10 &#8211;&#160;DERIVATIVE LIABILITY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company analyzed the conversion option for derivative
accounting consideration under ASC 815, &#8220;<i>Derivatives and Hedging</i>&#8221; and determined that the instrument should be classified
as a liability since the conversion option becomes effective at issuance resulting in there being no explicit limit to the number of
shares to be delivered upon settlement of the above conversion options.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Fair Value Assumptions Used in Accounting for
Derivative Liabilities</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">ASC 815 requires we assess the fair market value
of derivative liability at the end of each reporting period and recognize any change in the fair market value as other income or expense
item.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company determined our derivative liabilities
to be a Level 3 fair value measurement and used the Black-Scholes pricing model to calculate the fair value as of December 31, 2020.
The Black-Scholes model requires six basic data inputs: the exercise or strike price, time to expiration, the risk free interest rate,
the current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could
produce a significantly higher or lower fair value measurement. The fair value of each convertible note is estimated using the Black-Scholes
valuation model.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the year ended December 31, 2021 and 2020, the
estimated fair values of the liabilities measured on a recurring basis are as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zABvF3Wd5o14" style="margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Year ended
    </b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>December 31,</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left">Expected term</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_900_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_z3gTlnGylJw5">0.16
                                            </span></span><span style="font-size: 10pt">- <span id="xdx_90D_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_z42FuvK65PDk">1.18
                                            </span></span><span style="font-size: 10pt">years </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_90B_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_zk7mFwbYf6L6">0.02
                                            </span></span><span style="font-size: 10pt">- <span id="xdx_90B_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_zgkmwIY6YkQ">6.00
                                            </span></span><span style="font-size: 10pt">years </span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Expected average volatility</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_903_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zuB1IPef17k7">145%
                                            </span></span><span style="font-size: 10pt">- <span id="xdx_901_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zRmUbWNnGEB2">241%</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_907_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_pdd_zG0yviI1xOw8">74%
                                            </span></span><span style="font-size: 10pt">- <span id="xdx_90E_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_pdd_z5ZQKQtB2bi9">550%</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected dividend yield</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--Dividends_p0p0_c20210101__20211231_zlCU05CnZANc"><span style="-sec-ix-hidden: xdx2ixbrl2490">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--Dividends_c20200101__20201231_p0p0_zkw4QUrosAm5"><span style="-sec-ix-hidden: xdx2ixbrl2491">&#8212;</span></span>&#160;&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Risk-free interest rate</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20210101__20211231_zQrVvbUILZz4">0.07%
                                            </span></span><span style="font-size: 10pt">- <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20210101__20211231_zt0Sbnbun2i8">0.09%</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20200101__20201231_pdd_zY2wBQflJRz3">0.05%
                                            </span></span><span style="font-size: 10pt">- <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20200101__20201231_pdd_zrufJpFgBlF6">2.56%</span></span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table summarizes the changes in the
derivative liabilities during the year ended December 31, 2021 and 2020:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_zos6IeEMdxnf" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)">
  <tr style="vertical-align: bottom">
    <td colspan="4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Fair Value
    Measurements Using Significant Observable Inputs (Level 3)</b></td><td style="padding-bottom: 1pt; text-align: left"><b>&#160;</b></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%">Balance - December 31, 2019</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 28%; text-align: right"><span id="xdx_908_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_p0p0_c20191231_zR3AX0J8Og4l">4,744,134</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Addition of new derivatives recognized as debt discounts</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_c20200101__20201231_zwA2DPzE7FUe">1,673,393</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Addition of new derivatives recognized as loss on derivatives</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet_c20200101__20201231_zWPiQphjzNTh">1,040,636</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Settled on issuance of common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_900_ecustom--ResolutionOfDerivativeLiabilitiesValue_p0p0_c20200101__20201231_zSfqfwHVNJ52">5,136,222</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Change in fair value of the derivative</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90C_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_p0p0_c20200101__20201231_z5HsYhsHAm7j">1,296,250</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Balance - December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DerivativeFairValueOfDerivativeNet_c20201231_p0p0_zviNiGvkQ1lc">1,025,691</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Settled on issuance of common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_900_ecustom--ResolutionOfDerivativeLiabilitiesValue_p0p0_c20210101__20211231_zvt0hZeDWIJ">708,611</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Change in fair value of the derivative</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_901_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_p0p0_c20210101__20211231_zALrIyha5srb">317,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Balance - December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DerivativeFairValueOfDerivativeNet_p0p0_c20211231_zWh49jahqRTa"><span style="-sec-ix-hidden: xdx2ixbrl2506">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table summarizes the change in fair
value of derivative liability included in the income statement for the year ended December 31, 2021 and 2020, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zdYvjb89mz0j" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Years Ended</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left">Addition of new derivatives recognized as loss
    on derivatives</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_903_eus-gaap--UnrealizedGainLossOnDerivatives_p0p0_c20210101__20211231_z9MOtIF2Tb17"><span style="-sec-ix-hidden: xdx2ixbrl2509">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_902_eus-gaap--UnrealizedGainLossOnDerivatives_p0p0_c20200101__20201231_zvEbn5K4RgNl">1,040,636</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Revaluation of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_ecustom--RevaluationOfDerivativeLiabilities_p0p0_c20210101__20211231_zXnshj0cwu6d">317,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_ecustom--RevaluationOfDerivativeLiabilities_p0p0_c20200101__20201231_ziBdcH1SMyHf">1,296,250</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">(Gain) on change in fair value of the
    derivative</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_907_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_p0p0_c20210101__20211231_zGupp3Erc8Rj">317,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_907_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_p0p0_c20200101__20201231_zWNHnzoZNVX6">255,614</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_DisclosureNote10DerivativeLiabilityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_DisclosureNote10DerivativeLiabilityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativesAndFairValueTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for derivatives and fair value of assets and liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -URI https://asc.fasb.org/topic&amp;trid=2155941<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -URI https://asc.fasb.org/topic&amp;trid=2229140<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativesAndFairValueTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>41
<FILENAME>R30.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002772736">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityAbstract', window );"><strong>Equity [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock', window );">NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY</a></td>
<td class="text"><p id="xdx_805_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zPXPzX9VHZle" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            11 &#8211;&#160;STOCKHOLDERS&#8217; EQUITY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s authorized capital consists of
<span id="xdx_908_eus-gaap--CommonStockSharesAuthorized_iI_c20211231_zOq3D0RQ2HAe">300,000,000
</span>shares of common stock with a par value of <span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20201231_z8FHnG6ddwt1">$0.001
</span>per share.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series A Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_909_eus-gaap--PreferredStockVotingRights_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zEH8kevkGOse">On
November 3, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred
stock entitled Series A Preferred Stock, consisting of up </span><span id="xdx_900_eus-gaap--PreferredStockSharesAuthorized_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zYtuWmDxGDh8">10,000
</span>shares,
par value <span id="xdx_90C_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201103__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z4nfLPl5XG3l">$0.001</span>.
Under the Certificate of Designation, holders of Series A Preferred Stock will participate on an equal basis per-share with holders of
our common stock in any distribution upon winding up, dissolution, or liquidation. Holders of Series A Preferred Stock are entitled to
vote together with the holders of our common stock on all matters submitted to stockholders at a rate of 51% of the total vote of stockholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The rights of the holders of Series A Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on November 3, 2020</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, 100,000
shares of common stock were converted into 10,000 shares of Series A Preferred Stock by our management.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, <span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zgIGbRAGdVpl">10,000
</span>shares of Series A Preferred Stock were issued and outstanding.</p>

<p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series B Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_903_eus-gaap--PreferredStockVotingRights_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zKTlpA4nITn5">On
November 11, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred
stock entitled Series B Preferred Stock, consisting of up </span><span id="xdx_902_eus-gaap--PreferredStockSharesAuthorized_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zeQhMblC9f48">200,000
</span>shares,
par value <span id="xdx_903_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zRbMP1lMqvVk">$0.001</span>.
Under the Certificate of Designation, holders of Series B Preferred Stock will receive a liquidation preference of $81 per share in any
distribution upon winding up, dissolution, or liquidation of the Company before junior security holders, as provided in the designation.
Holders of Series B Preferred Stock are entitled to receive as, when, and if declared by the Board of Directors, dividends in kind at
an annual rate equal to twenty four percent (24%) of $81 per share for each of the then outstanding shares of Series B Preferred Stock,
calculated on the basis of a 360-day year consisting of twelve 30-day months. Holders of Series B Preferred Stock do not have voting
rights but may convert into common stock after twelve months from the issuance date, at a conversion rate of one thousand (1,000) shares
of Common Stock for every one (1) share of Series B Preferred Stock. Upon conversion, the shares are subject to a one-year restriction
on sales into the market of no more than 5% previous month&#8217;s stock liquidity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021,&#160;<span id="xdx_909_eus-gaap--IncrementalCommonSharesAttributableToConversionOfPreferredStock_c20210101__20211231_zaAwTlX5K32k">21,000,000</span>&#160;shares
of common stock were converted into&#160;<span id="xdx_905_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zZlVup0mWBrg">21,000</span>&#160;shares
of Series B Preferred Stock by our management.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020,&#160;<span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20211231_zt8efB8sigr9">21,000</span>&#160;and&#160;<span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20201231_zAG2X5hZov54">0</span>&#160;shares
of Series B Preferred Stock were issued and outstanding, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series C Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_908_eus-gaap--PreferredStockVotingRights_c20210101__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__custom--SeriesCPreferredStock2021Member_zFWsUZDOM9u9">On
January 7, 2021, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred
stock entitled Series C Preferred Stock, consisting of up </span><span id="xdx_90C_eus-gaap--PreferredStockSharesAuthorized_iI_c20210107__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zpuyAHf16DK6">200,000
</span>shares,
par value <span id="xdx_909_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20210107__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z33G60tF1SA6">$0.001</span>.
Under the Certificate of Designation, holders of Series C Preferred Stock will rank junior to the Series B Preferred Stock, but on par
with common stock and Series A Preferred Stock in any distribution upon winding up, dissolution, or liquidation of the company, as provided
in the designation. The holders of shares of Series C Preferred Stock have no dividend rights except as may be declared by the Board
in its sole and absolute discretion, out of funds legally available for that purpose. Holders of Series C Preferred Stock do not have
voting rights but may convert into common stock after twenty four months from the issuance date, at a conversion rate of one thousand
(1,000) shares of Common Stock for every one (1) share of Series C Preferred Stock. Upon conversion, the shares are subject to a one-year
restriction on sales into the market of no more than 5% previous month&#8217;s stock liquidity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The rights of the holders of Series C Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on January 7, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, no
Series C Preferred Stock was issued or outstanding.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Common Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231_zghiNpJpRMy2">51,638,526
</span>shares of common stock, valued at fair market value on issuance as follows;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zEpcODxEdwX8" style="font-size: 10pt">41,562,500
                                            </span><span style="font-size: 10pt">shares issued for cash of <span id="xdx_907_ecustom--StockIssuedDuringPeriodValueNewIssuesWithSubscription_p0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zgLI3L3lpLI4">$6,536,250</span></span><span style="font-size: 10pt">,
                                            of which <span id="xdx_90F_ecustom--SubscriptionReceivable_c20210101__20211231_z9Q4r8fEnGx">$100,000
                                            </span></span><span style="font-size: 10pt">was recorded as subscription receivable as of
                                            December 31, 2021. The Company received the <span id="xdx_902_eus-gaap--CommonStockSharesSubscriptions_iI_c20220103_z5InlUHb4dB5">$100,000
                                            </span></span><span style="font-size: 10pt">on January 3, 2022.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span id="xdx_901_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zivOOvK02Rfg" style="font-size: 10pt">2,230,394
                                            </span><span style="font-size: 10pt">shares, valued at <span>$2,056,530</span></span><span style="font-size: 10pt">,
                                            issued for settlement of debt of <span id="xdx_906_eus-gaap--ExtinguishmentOfDebtAmount_p0p0_c20210101__20211231_zHt2L5XxJbTa">$1,516,667</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210101__20211231_z4IAC8oNjd7a" style="font-size: 10pt">195,000
                                            </span><span style="font-size: 10pt">shares for services valued at <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_p0p0_c20210101__20211231_zSnFOa84Coil">$284,700</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z6KRItL6Fufa" style="font-size: 10pt">1,320,000
                                            </span><span style="font-size: 10pt">shares issued to our management for compensation valued
                                            at <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_p0p0_c20210101__20211231_zgI3HxcZkHCj">$1,037,568</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span id="xdx_906_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zgMT7npnK0Aj" style="font-size: 10pt">250,000
                                            </span><span style="font-size: 10pt">shares for forbearance of debt valued at <span id="xdx_90D_ecustom--CommonStockIssuedForForbearanceOfDebtValue_p0p0_c20210101__20211231_zaBTouFxVr4c">$49,925</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span id="xdx_90E_ecustom--CommonStockIssuedForConversionOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPS5yGSA0sKg" style="font-size: 10pt">6,080,632
                                            </span><span style="font-size: 10pt">shares issued for conversion of debt of <span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentAmount1_p0p0_c20210101__20211231_z89FA7mUEEf6">$422,295</span></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
terminated a placement agent and advisory services agreement with a FINRA member dated September 22, 2020, and cancelled&#160;<span id="xdx_902_ecustom--CancellationOfCommonStockShares_iN_di_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z6ztAj18wdp2">1,294,600</span>&#160;shares
of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain&#160;<span id="xdx_902_ecustom--CommonStockRetainedByFINRA_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zLRpAiKWL2v">400,000</span>&#160;shares
of the Company&#8217;s common stock in connection with the services.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231_zjfHvAQs1206">100,224,841
</span>shares of common stock, valued at fair market value on issuance as follows;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ul style="margin-top: 0in; list-style-type: disc">

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zekdvwICepQd">23,937,500
</span>shares issued for cash of <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_p0p0_c20200101__20201231_zYqPvcSMSD72">$1,915,005
</span>&#160;</li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_904_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zxoOfSdbdeLi">12,818,145
</span>shares issued for settlement of debt of <span id="xdx_908_eus-gaap--ExtinguishmentOfDebtAmount_p0p0_c20200101__20201231_z9iV7LHGj61c">$889,093
</span>&#160;</li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zYnMaMLbwhI9">6,267,600
</span>shares issued for services valued at <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_p0p0_c20200101__20201231_z5uxwUoxr0Ie">$647,858
</span>&#160;</li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_90E_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zlA7a04ZTt9k">1,150,000
</span>shares issued for forbearance of debt of <span id="xdx_907_ecustom--CommonStockIssuedForForbearanceOfDebtValue_p0p0_c20200101__20201231_zj2w0Tz2KVhk">$92,250</span></li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_908_ecustom--CommonStockIssuedForConversionOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zYZspOtaVTgd">46,575,378
</span>shares issued for conversion of debt of <span id="xdx_905_eus-gaap--DebtConversionConvertedInstrumentAmount1_p0p0_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ztR5bGdZTOIh">$1,396,440
</span>&#160;</li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20200101__20201231_zEE0UsPpN2ae">9,476,218
</span>shares issued for cashless exercised warrant &#160;</li>

</ul>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, <span id="xdx_909_eus-gaap--CommonStockSharesOutstanding_iI_c20211231_zDN6zEpLL8mc">147,477,358
</span>and <span id="xdx_90E_eus-gaap--CommonStockSharesOutstanding_iI_c20201231_zr5CC1dy8M22">118,133,432
</span>shares of common stock were issued and outstanding, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -URI https://asc.fasb.org/topic&amp;trid=2208762<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496158-112644<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496158-112644<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496171-112644<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496171-112644<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496189-112644<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (g)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496158-112644<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496189-112644<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (h)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496158-112644<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496171-112644<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496189-112644<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 16<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496180-112644<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (i)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496158-112644<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(e)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126731327&amp;loc=SL126733271-114008<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>42
<FILENAME>R31.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205007567728">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 12 &#8211; PROVISION FOR INCOME TAXES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureTextBlock', window );">NOTE 12 &#8211; PROVISION FOR INCOME TAXES</a></td>
<td class="text"><p id="xdx_800_eus-gaap--IncomeTaxDisclosureTextBlock_zej9UuCAR4lj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            12 &#8211;&#160;PROVISION FOR INCOME TAXES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company provides for income taxes under ASC 740,
&#8220;<i>Income Taxes.&#8221;</i>&#160;Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recorded
based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these
differences are expected to reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not
that the Company will not realize tax assets through future operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The components of the Company&#8217;s deferred tax
asset and reconciliation of income taxes computed at the statutory rate to the income tax amount recorded as of December 31, 2021 and
2020, are as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zXtMx0MompF1" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20211231_zjCIeSy4WyPd">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20201231_z1xHxK9PIAqh">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td></tr>
  <tr id="xdx_406_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iNI_p0p0_di_z663b2GKprYh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: justify">Net Operating loss carryforward</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">12,332,310</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">8,601,999</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Effective tax rate</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20210101__20211231_zxUBT6Vtijt8">21</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20200101__20201231_z29Cm1iG4wBd">21</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td></tr>
  <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGross_iI_p0p0_z3z8vOfS9t06" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Deferred tax asset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,589,785</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,806,420</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_iI_p0p0_z2B0GFQk30s3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Foreign taxes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(7,242</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(5,112</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_p0p0_z6Jm6A5mMsy9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Less: valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,136,141</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,341,272</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_400_eus-gaap--DeferredTaxAssetsNet_iI_maAzbZH_zOV2dHA2x2H" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">446,402</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">460,036</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021, the Company has approximately
<span id="xdx_90B_ecustom--DeferredTaxAssetsOperatingLossCarryforwardsApproximate_iNI_di_c20211231_zXsozLiZqH6i">$12,332,000
</span>of net operating losses (&#8220;NOL&#8221;) generated to December 31, 2021 carried forward to offset taxable income in future
years which expire commencing in fiscal 2037. NOLs generated in tax years prior to December 31, 2017, can be carryforward for twenty
years, whereas NOLs generated after December 31, 2017 can be carryforward indefinitely. In assessing the realization of deferred tax
assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized.
The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which
those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future
taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation
allowance against all of the deferred tax assets relating to NOLs for every period because it is more likely than not that all of the
deferred tax assets will not be realized other than those recorded at SwissLink, because the Company anticipates utilizing the NOLs prior
to their expiration.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Utilization of the NOL carry forwards may be subject
to an annual limitation due to ownership change limitations that may have occurred or that could occur in the future, as required by
Section 382 of the Internal Revenue Code of 1986, as amended (the &#8220;Code&#8221;). These ownership changes may limit the amount of
the NOL carry forwards that can be utilized annually to offset future taxable income and tax, respectively. In general, an &#8220;ownership
change&#8221; as defined by Section 382 of the Code results from a transaction or series of transactions over a three-year period resulting
in an ownership change of more than 50 percentage points of the outstanding stock of a company by certain stockholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Tax returns for the years ended 2016 through 2021
are subject to review by the tax authorities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32857-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 11.C)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330215-122817<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32809-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.5.Q1)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 14<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32705-109319<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 270<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6424409&amp;loc=d3e44925-109338<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -URI https://asc.fasb.org/topic&amp;trid=2144680<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6424122&amp;loc=d3e41874-109331<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>43
<FILENAME>R32.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002755360">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 13 - RELATED PARTY TRANSACTIONS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsAbstract', window );"><strong>Related Party Transactions [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsDisclosureTextBlock', window );">NOTE 13 - RELATED PARTY TRANSACTIONS</a></td>
<td class="text"><p id="xdx_80F_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zrWWjm1M0tE" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE&#160;9&#160;-
RELATED PARTY TRANSACTIONS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Due from
related&#160;parties</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30, 2022 and
2021, the Company advanced&#160;<span id="xdx_906_eus-gaap--PaymentsForAdvanceToAffiliate_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zyhnzeeNtoFd">$1,000</span>&#160;and&#160;<span id="xdx_90F_eus-gaap--PaymentsForAdvanceToAffiliate_c20210101__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zP7zIZihcVb4">$35,674</span>&#160;to related parties and collected&#160;<span id="xdx_90D_eus-gaap--ProceedsFromRelatedPartyDebt_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zhn2y5yZAb8k">$100</span>&#160;and&#160;<span id="xdx_901_eus-gaap--ProceedsFromRelatedPartyDebt_c20210101__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zf5S5rPVJhwi">$226</span>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30, 2021, the
Company loaned <span id="xdx_90B_eus-gaap--IncreaseDecreaseDueFromOtherRelatedParties_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zQXQtKFX80c5">$180,000</span> to our CEO and wrote off amounts totaling <span id="xdx_908_eus-gaap--AccountsReceivableNoncurrentAccruedInterestWriteoff_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_ztiQWUhzCJdj">$8,004</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30, 2021, the
Company wrote off due from related party of <span id="xdx_90F_eus-gaap--AccountsReceivableNoncurrentAccruedInterestWriteoff_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zilwPaA0SAhj">$7,648</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">As of September
30, 2022 and December 31, 2021, the Company had amounts due from related parties of&#160;<span id="xdx_900_eus-gaap--DueFromRelatedParties_p0p0_c20220930_zaW3xMZawW77">$351,139</span>&#160;and&#160;<span id="xdx_90C_eus-gaap--DueFromRelatedParties_p0p0_c20211231_zDAiVjWZusHf">$424,086</span>. The loans are
unsecured, non-interest bearing and due on demand.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Due to related
parties</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30, 2022 and
2021, the Company repaid&#160;<span id="xdx_908_ecustom--RepaymentsOfRelatedPartyDebt2_c20220101__20220930_z68Jxaq5wrQ9">$0</span>&#160;and&#160;$<span style="background-color: white"><span id="xdx_900_eus-gaap--RepaymentsOfRelatedPartyDebt_c20210101__20210930_zYwtpiVgi6l2">90,787</span></span>&#160;to certain members of Company
management.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">As of September
30, 2022 and December 31, 2021, the Company had amounts due to related parties of&#160;<span id="xdx_902_eus-gaap--DueToRelatedPartiesCurrent_iI_c20211231_zsHoZEpyNzDb">$26,613</span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Employment
agreements</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="background-color: white">During
the nine months ended September 30, 2022 and 2021, the Company recorded management fees of&#160;<span id="xdx_90F_eus-gaap--ManagementFeeExpense_p0p0_c20220101__20220930_zzkUTjbtaKpf">$405,000</span>&#160;and&#160;<span id="xdx_901_eus-gaap--ManagementFeeExpense_p0p0_c20210101__20210930_zSYE44jPH5te">$414,000</span>, bonus
of&#160;<span id="xdx_90B_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_p0p0_c20220101__20220930_zRvsJneShvW3">$0</span>&#160;and&#160;<span id="xdx_90C_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_p0p0_c20210101__20210930_z7W9xCeZIiE1">$976,200</span>&#160;and paid&#160;<span id="xdx_905_eus-gaap--PaymentsToEmployees_c20220101__20220930_z389IaSNW5Ji">$407,602</span>&#160;and&#160;<span id="xdx_902_eus-gaap--PaymentsToEmployees_c20210101__20210930_zvGZXUz563T6">$411,300</span>, respectively.&#160; </span>Additionally, management
received stock-based compensation of <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid_c20220101__20220930_zik3iT60CfR8">$92,130</span> and <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid_c20210101__20210930_zPkJUoOFk2eg">$34,538</span> during the nine months ended September 30, 2022 and 2021, respectively<span style="background-color: white">.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
<td class="text"><p id="xdx_804_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zRniMK1JaIh7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            13 - RELATED PARTY TRANSACTIONS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Due from related party</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
loaned&#160;<span id="xdx_90B_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_p0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOMember_zK3lKoBNsEhj">$220,674</span>&#160;to
our CEO and applied to due to CEO of&#160;<span id="xdx_901_eus-gaap--IncreaseDecreaseInDueToOfficersAndStockholders_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOMember_zoMwc6EDc6Th">$8,004</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
wrote off due from related party of&#160;<span id="xdx_905_eus-gaap--AllowanceForLoanAndLeaseLossesWriteOffs_c20210101__20211231_zczqIF0qjne7">$10,148</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
loaned <span>$20,182
</span>to related parties who are a stockholder and a former director, collected <span>$20,197
</span>and wrote off amounts totaling <span>$43,375</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company loaned <span>$220,674
</span>and <span>$18,888
</span>to a related party and collected <span>$226
</span>and <span>$2,088</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, the Company had
due from related parties of <span id="xdx_903_eus-gaap--DueFromRelatedParties_iI_c20211231_zLeUbQFtZ2mj">$424,086
</span>and <span id="xdx_903_eus-gaap--DueFromRelatedParties_iI_c20201231_z7rgshs8x3Yh">$221,790</span>,
respectively. The loans are unsecured, non-interest bearing and due on demand.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Due to related parties</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company borrowed <span>$0
</span>and <span>$20,182
</span>from CEO and CFO of the Company, and repaid <span>$90,787
</span>and <span>$20,197
</span>to the CEO and CFO, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
borrowed <span>$20,000
</span>from Francisco Bunt who owns <span id="xdx_90D_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_c20211231_zn72GShGOvuj">49%
</span>of loT Labs and repaid <span>$20,000</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, the Company had
amounts due to related parties of <span id="xdx_909_eus-gaap--DueToRelatedPartiesCurrent_p0p0_c20211231_ziq4HxuVzfch">$26,613
</span>and <span id="xdx_90B_eus-gaap--DueToRelatedPartiesCurrent_c20201231_p0p0_z95i3UL9sn5j">$94,616</span>,
respectively, which included <span>$0
</span>and <span>$60,000
</span>to Francisco Bunt (Note 4), respectively. The amounts are unsecured, non-interest bearing and due on demand.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Debt to Equity Swap</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021 the Company
recorded a debt to equity swap of <span id="xdx_906_ecustom--RelatedPartyDebtToEquitySwapValue_c20210101__20211231_zkE74g9lKmy9">$1,647,150
</span>as additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Employment agreements</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 1, 2021, the Company appointed three independent
directors. Effective on July 1, 2021 and thereafter, all directors shall be compensated monthly up to <span id="xdx_904_eus-gaap--EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares_iI_c20210701_zBJjbXem7wd">4,000
</span>shares of common stock and cash of <span id="xdx_90E_eus-gaap--OfficersCompensation_c20210101__20211231_zCHVQ0xd7i4i">$1,000
</span>for their service as directors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 2, 2019, the Company entered into Employment
Agreements with the following persons: (i) Leandro Iglesias as President, CEO and Chairperson of the Company&#8217;s Board of Directors
with an annual salary of <span id="xdx_903_eus-gaap--SalariesAndWages_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zkpn3z7fGpi">$168,000
</span>with an annual bonus of <span id="xdx_904_ecustom--BonusPercentNetIncome_iI_c20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zH7uNLFqVJ3b">3%
</span>of our net income; (ii) Juan Carlos Lopez Silva as Chief Commercial Officer with an annual salary of <span id="xdx_901_eus-gaap--SalariesAndWages_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zRCLijS6U0ji">$120,000
</span>with an annual bonus of <span id="xdx_908_ecustom--BonusPercentNetIncome_iI_c20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zZG83PE1cOf9">3%
</span>of our net income; and Alvaro Quintana Cardona as Chief Operating Officer and Chief Financial Officer with an annual salary of
<span>$144,000
</span>with an annual bonus of <span>3%
</span>of our net income. The Employment Agreements have a term of <span id="xdx_901_ecustom--EmploymentAgreementTerm_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zJWuQbwPoPSe">36
months</span>, are renewable automatically for 24-month periods, unless the Company gives
written notice at least 90 days prior to termination of the initial 36-month term. The Company shall have the right to terminate any
of the employment agreements at any time without prior notice, but in that event, the Company shall pay these persons salaries and other
benefits they are entitled to receive under their respective agreements for three years. The above executive officers agreed to two year
non-compete and non-solicit restrictive covenants with the Company. If any of the executive officers are terminated for cause they shall
forfeit any rights to severance.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 1, 2020, our board of directors approved
amended employments in favor of our Chief Executive Officer, Leandro Iglesias, our Chief Financial Officer, Alvaro Quintana, and our
Chief Commercial Officer, Juan Carlos Lopez Silva.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The amended employment agreement in favor of Mr.
Iglesias extended the term of employment from <span id="xdx_905_ecustom--EmploymentAgreementTerm_dtM_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zwkb9pEMqZfd">36
</span>months to <span id="xdx_902_ecustom--EmploymentAgreementTerm_dtM_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zeGb75BPEu84">60
</span>months. <span id="xdx_902_eus-gaap--DeferredCompensationArrangementsOverallDescription_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zwTy9ewn9Ebe">The
now five year employment agreement with Mr. Iglesias provides that we will compensate him with a salary of $17,000 monthly and he is
eligible for quarterly bonus of 250,000 shares of our common stock. If we do not have the cash available, the agreement provides that
Mr. Iglesias may convert his accrued salary/bonus into shares of our common stock or newly created Series A Preferred Stock. For common
shares, the amount of accrued salary to be converted into shares must be determined by considering the average price per share of the
Company&#8217;s common stock on the OTC Markets during the last 10 days and applying a discount of 25%.&#8221; For Series A Preferred
Shares, the amount of accrued salary to be converted into shares is the per share conversion price for common shares multiplied by ten
US Dollars ($10). Mr. Iglesias has a further right to convert any common shares under his control into Series A Preferred shares at any
time at a rate of ten (10) common shares for each Series A Preferred share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The amended employment agreement in favor of Mr.
Quintana extended the term of employment from <span>36
</span>months to <span id="xdx_908_ecustom--EmploymentAgreementTerm_dtM_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zambOI8Vhjj">60
</span>months. <span>The
now five year employment agreement with Mr. Quintana provides that he is eligible for quarterly bonus of 200,000 shares of our common
stock. If we do not have the cash available, the agreement provides that Mr. Quintana may convert his accrued salary/bonus into shares
of our common stock or newly created Series A Preferred Stock. For common shares, the amount of accrued salary to be converted into shares
must be determined by considering the average price per share of the Company&#8217;s common stock on the OTC Markets during the last
10 days and applying a discount of 25%.&#8221; For Series A Preferred Shares, the amount of accrued salary to be converted into shares
is the per share conversion price for common shares multiplied by ten US Dollars ($10). Mr. Quintana has a further right to convert any
common shares under his control into Series A Preferred shares at any time at a rate of ten (10) common shares for each Series A Preferred
share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The amended employment agreement in favor of Mr.
Silva extended the term of employment from <span id="xdx_903_ecustom--EmploymentAgreementTerm_dtM_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_z77NtK8bVynl">36
</span>months to <span id="xdx_90E_ecustom--EmploymentAgreementTerm_dtM_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zLbxNKU6hmU">60
</span>months. Mr. <span id="xdx_90C_eus-gaap--DeferredCompensationArrangementsOverallDescription_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zIHihRXD0ssk">Silva
is eligible for quarterly bonuses of 150,000 shares of our common stock. If we do not have the cash available, the agreement provides
that Mr. Iglesias may convert his accrued salary/bonus into shares of our common stock at the average price of our common stock during
the last 10 days after applying a discount of 25%.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 3, 2020, Oscar Brito resigned as a member
of our Board of Directors. There was no known disagreement with Mr. Brito on any matter relating to our operations, policies or practices.
The Company provided the severance package as follows;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="text-align: left; vertical-align: top; width: 2%">&#8226;</td>
    <td style="font-size: 10pt; width: 96%"><span>2,000,000
    </span>shares of common stock valued at <span>$300,000
    </span>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Additional <span>173,000
    </span>shares in order to apply the anti-dilution protection, valued at <span>$10,034
    </span>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"/></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Forgiveness of amounts due to the Company totaling <span>$43,375
    </span>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Cash payment of <span>$15,000</span>.
    &#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 16, 2020, our Board of Directors adopted
a Director Compensation Plan that applies to members of our Board of Directors. Below are the features of the plan:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="vertical-align: top; text-align: left; width: 2%">&#160;&#8226;</td>
    <td style="width: 96%; font-size: 10pt">All Directors shall receive reimbursement for reasonable travel expenses incurred to attend
    Board and committee meetings. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"/></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#8226;</td>
    <td style="font-size: 10pt">All Directors shall be compensated <span>$3,000
    </span>monthly for their service as Directors. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"/></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#8226;</td>
    <td style="font-size: 10pt">In lieu of the cash compensation set forth above, each Director may elect to receive shares of the Corporation's
    Common Stock equal to the total cash compensation divided by the average market value of the Company's Common Stock during the last
    10 trading days and applying a discount of 10%. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"/></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#8226;</td>
    <td style="font-size: 10pt">Directors Alvaro Cardona and Leandro Iglesias shall each receive <span>1,000,000
    </span>shares of the Company&#8217;s Common Stock, valued at <span>$70,000
    </span>each, for their service as members of the Board of Directors for the period from June 2018 to December 2019. &#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company recorded management salaries of <span id="xdx_901_eus-gaap--PaymentForManagementFee_c20210101__20211231_zSt2fakCq6xd">$558,000
</span>and <span id="xdx_90A_eus-gaap--PaymentForManagementFee_c20200101__20201231_zQhOXRQi8NTc">$510,000
</span>and bonuses of <span id="xdx_90D_eus-gaap--AccruedBonusesCurrent_iI_c20211231_zSvvEHVkiQE4">$976,200
</span>and <span id="xdx_90B_eus-gaap--AccruedBonusesCurrent_iI_c20201231_zNl3CbwTTLb1">$0</span>,
respectively, of which <span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20210101__20211231_zjwwenXv4xnj">$1,037,568
</span>and <span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20200101__20201231_zAEkmAX79L08">$0
</span>were stock based compensation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
settled accrued salary &#8211;&#160;management of <span id="xdx_90C_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20201231_zxIdvxqKZC44">$619,531
</span>and issued <span>10,851,199
</span>shares.&#160;As at December 31, 2021 and 2020, the Company recorded and accrued management salaries of <span id="xdx_90F_eus-gaap--AccruedSalariesCurrent_iI_c20211231_zf2mjEhBQAx5">$92,229
</span>and <span id="xdx_906_eus-gaap--AccruedSalariesCurrent_iI_c20201231_zVyld8n7Mjml">$22,300</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -URI https://asc.fasb.org/topic&amp;trid=2122745<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39691-107864<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R33.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002686496">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock', window );">NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES</a></td>
<td class="text"><p id="xdx_804_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z38ZMbXI9i6f" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE 10&#160;&#8211;&#160;COMMITMENTS
AND CONTINGENCIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Leases and
Long-term Contracts</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
has not entered into any long-term leases, contracts or commitments. The Company leases facilities which the term is&#160;<span id="xdx_907_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_c20220930_zWoFpQsG8Zyf">12 months</span>. For
the nine months ended September 30, 2022 and 2021, the Company incurred&#160;<span id="xdx_901_eus-gaap--OperatingLeaseExpense_c20220101__20220930_zTBbL2v6b9e8">$56,405</span>&#160;and&#160;<span id="xdx_906_eus-gaap--OperatingLeaseExpense_c20210101__20210930_zIYschZmVr9a">$32,023</span>, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
<td class="text"><p id="xdx_80D_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zfWPDGZqFyzi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            14 &#8211;&#160;COMMITMENTS AND CONTINGENCIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Leases and Long-term Contracts</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has not entered into any long-term leases,
contracts or commitments. The Company leases facilities which the term is <span id="xdx_905_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_c20211231_z4xblWdojp9g">12
months</span>. For the years ended December 31, 2021 and 2020, the Company incurred <span id="xdx_90C_eus-gaap--OperatingLeaseExpense_c20210101__20211231_zimJ8TbsBxll">$37,823
</span>and <span id="xdx_90A_eus-gaap--OperatingLeaseExpense_c20200101__20201231_zrzXVBB15h6c">$18,400</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Advisory service</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 3, 2020, we appointed Oscar Brito as an
advisor to our Board of Directors and agreed to pay him&#160;<span id="xdx_903_eus-gaap--NoninterestExpenseDirectorsFees_p0p0_c20210101__20211231_zeRMqNlbYny8">$5,000</span>&#160;per
month for such services. Mr. Brito acted as an advisor to our Board of Directors. On February 11, 2021, the Company paid&#160;<span id="xdx_90D_eus-gaap--SupplementalUnemploymentBenefitsSeveranceBenefits_iI_c20210211_zCCzKnOQaXo9">$12,600</span>&#160;and
the service was terminated.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On January 4, 2021, the Company terminated a placement
agent and advisory services agreement with a FINRA member dated September 22, 2020, and cancelled&#160;<span id="xdx_901_ecustom--CancellationOfCommonStockShares_iN_di_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z2NzKK2jmfKl">1,294,600</span>&#160;shares
of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain&#160;<span id="xdx_90B_ecustom--CommonStockRetainedByFINRA_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zuSc8bIGoGw5">400,000</span>&#160;shares
of the Company&#8217;s common stock in connection with the services.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for commitments and contingencies.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -URI https://asc.fasb.org/topic&amp;trid=2144648<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 954<br> -SubTopic 440<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6491277&amp;loc=d3e6429-115629<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -URI https://asc.fasb.org/topic&amp;trid=2127136<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123406679&amp;loc=d3e25336-109308<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123406679&amp;loc=d3e25336-109308<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>45
<FILENAME>R34.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204993514256">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 15 - SEGMENT - USD ($)<br></strong></div></th>
<th class="th" colspan="4">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingAbstract', window );"><strong>Segment Reporting [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingDisclosureTextBlock', window );">NOTE 15 - SEGMENT</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p id="xdx_807_eus-gaap--SegmentReportingDisclosureTextBlock_z1U0UPknKhjd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>NOTE 11&#160;-
SEGMENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">At September
30, 2022, the Company operates in one industry segment, telecommunication services, and two geographic segments, USA and Switzerland,
where current assets and equipment are located<b>.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Operating
Activities</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The following
table shows operating activities information by geographic segment for the three and nine months ended September 30, 2022 and 2021:</span></p>

<p id="xdx_89B_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zxMVfzb6Mb3l" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Three months
ended September 30, 2022</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_8BE_zhWhbAcLoUif" style="display: none">NOTE
11 - SEGMENTS - Schedule of Operating Activities by Geographic Segment</span></p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20220701__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zlbiGH56Kekb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20220701__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z3XE4nPJf3d5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20220701__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zzNp4OIsseQh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20220701__20220930_zDHO7LDsxCQe">&#160;</td>
       </tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>USA</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Switzerland</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Elimination</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Total</b></td></tr>
  <tr id="xdx_401_eus-gaap--Revenues_zy4GiQ9oV9U2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 41%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">22,364,201</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">1,291,688</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(1,719,255</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">21,936,634</td></tr>
  <tr id="xdx_401_eus-gaap--CostOfRevenue_zdlGIzr02Njk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">21,226,541</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,114,388</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,719,255</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">20,621,674</td></tr>
  <tr id="xdx_40C_eus-gaap--GrossProfit_znjadAsopLZj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,137,660</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">177,300</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1285">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,314,960</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--OperatingExpensesAbstract_iB_zMOnrUdXz8Xb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--GeneralAndAdministrativeExpense_znbK9nct3HAg" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,089,194</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">166,953</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1295">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,256,147</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_p0p0_z1XVogl0wTxk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating income</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">48,466</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">10,347</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1300">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">58,813</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--NonoperatingIncomeExpense_p0p0_zkIzVNt29GT" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(29,411</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,090</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1305">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(31,501)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProfitLoss_p0p0_zExFvWfSM1oa" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">19,055</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">8,257</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1310">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">27,312</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Three months Ended September 30, 2021</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; width: 80%; border-collapse: collapse; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20210701__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zrXkrsBmQ9Oa">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20210701__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z55xMZoS8Asg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20210701__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zZjrKJetsimj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20210701__20210930_zbuqojBqUfoc">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USA</b></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Switzerland</b></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Elimination</b></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td colspan="2" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td></tr>
  <tr id="xdx_402_eus-gaap--Revenues_zEBaCt8WvpKb" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 45%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenues</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,347,282</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,189,230</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(19,773</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16,516,739</span></td></tr>
  <tr id="xdx_402_eus-gaap--CostOfRevenue_zsAT1T4S26de" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost of revenue</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14,706,065</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">989,395</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(19,773</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,675,687</span></td></tr>
  <tr id="xdx_406_eus-gaap--GrossProfit_ztV43WnyzYo6" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross profit</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">641,217</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">199,835</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1325">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">841,052</span></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--OperatingExpensesAbstract_iB_zCW3DqbWVBob" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating expenses</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--GeneralAndAdministrativeExpense_zIPtg7cGIxb3" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">General and administration</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">738,578</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">218,617</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1335">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">957,195</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_p0p0_zVWHcZ23tCna" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating loss</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(97,361</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(18,782</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1340">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(116,143)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--NonoperatingIncomeExpense_p0p0_z5jdUHislW72" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other income</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,525</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,400</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1345">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,925</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProfitLoss_p0p0_zYCpf1ACDWv6" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Net loss</b></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(95,836</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(15,382</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1350">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(111,218)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Nine months
ended September 30, 2022</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20220101__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z1uHzDB7dhb3">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20220101__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zTq8ZgLj2iRa">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20220101__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zbD1oP6AXUwb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20220101__20220930_zBoZRPeY32Na">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>USA</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Switzerland</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Elimination</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Total</b></td></tr>
  <tr id="xdx_405_eus-gaap--Revenues_zbCHnDyzFwf1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 41%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">63,898,961</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">3,554,591</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(2,397,891</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">65,055,661</td></tr>
  <tr id="xdx_401_eus-gaap--CostOfRevenue_zQxd8TJCvDJ4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">61,838,539</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,969,719</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,397,891</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">62,410,367</td></tr>
  <tr id="xdx_40E_eus-gaap--GrossProfit_z3SbYCT6Sh63" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,060,422</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">584,872</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1365">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,645,294</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--OperatingExpensesAbstract_iB_zfOwcSLObdPf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--GeneralAndAdministrativeExpense_zcZtqIACElQe" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,792,287</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">597,810</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1375">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,390,097</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--OperatingIncomeLoss_p0p0_zTqZXGJ8fKPj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(731,865</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(12,938</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1380">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(744,803)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NonoperatingIncomeExpense_p0p0_zNt4ZyjkII2" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(45,938</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,865</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1385">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(38,073)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--ProfitLoss_p0p0_zQ9llbAczFYh" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(777,803</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,073</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1390">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(782,876)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Nine months Ended September 30, 2021</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20210101__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zAJQlyVtiUJg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20210101__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zTzw9kU8UQsg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20210101__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zLXzKmQiHWoi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20210101__20210930_ziLJwtBjj3Ok">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_405_eus-gaap--Revenues_zOoeDh3Bwo3k" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 41%">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">43,404,674</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">3,474,215</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(36,172</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">46,842,717</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zXEbhJpZV6X8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">42,487,024</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,018,878</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(36,172</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">45,469,730</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_zZ0VJkpINpV4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">917,650</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">455,337</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1405">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,372,987</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--OperatingExpensesAbstract_iB_zuMiYoAW5rT7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--GeneralAndAdministrativeExpense_z56RoYrfssMl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,077,319</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">587,154</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1415">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,664,473</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_p0p0_zOjP9Y15g577" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,159,669</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(131,817</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1420">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,291,486)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--NonoperatingIncomeExpense_p0p0_zDe4wnX0gaod" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(839,316</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">18,723</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1425">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(820,593)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProfitLoss_p0p0_z4R81oWsqLsl" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Net loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,998,985</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(113,094</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1430">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,112,079)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Asset
Information</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The following
table shows asset information by geographic segment as of September 30, 2022 and December 31, 2021:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20220930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zoM6a6vODrzl">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zxM4sbsg7GRg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20220930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zHXTX8BAggO5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20220930_zdZkkEj6rue3">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif">September 30, 2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_40A_eus-gaap--AssetsAbstract_iB_zc5UHXUdiT89" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--AssetsCurrent_i01I_zdSY5J1JFpz3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 41%; text-align: left; text-indent: 6pt; padding-left: 5.4pt">Current assets</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">5,628,559</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">1,091,622</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(578,999</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">6,141,182</td></tr>
  <tr id="xdx_40A_eus-gaap--AssetsNoncurrent_i01I_zb9zZhehj6c6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 6pt; padding-left: 5.4pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">11,660,618</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">600,882</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(6,184,562</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,076,938</td></tr>
  <tr id="xdx_401_eus-gaap--LiabilitiesAbstract_iB_z3f3E5UNgJz9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; padding-left: 5.4pt">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--LiabilitiesCurrent_i01I_zGtEPAKADBVc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 6pt; padding-left: 5.4pt">Current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,729,868</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,619,112</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(578,999</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,769,981</td></tr>
  <tr id="xdx_40E_eus-gaap--LiabilitiesNoncurrent_i01I_zXjqMyR4tHs5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 5pt; padding-left: 5.4pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1458">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">246,473</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1460">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">246,473</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z1ZK41RZWMr5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zgMvyKa93iYb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z6h26zEV8fCb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20211231_zXvG8k5oxQfd">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: justify">December 31, 2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--AssetsAbstract_iB_z1nwlnLdXzL" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--AssetsCurrent_i01I_zjLGjw6DBIm" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 41%; text-align: left; text-indent: 10pt">Current assets</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">5,783,859</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">997,216</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(214,551</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">6,566,524</td></tr>
  <tr id="xdx_405_eus-gaap--AssetsNoncurrent_i01I_zjadKwFfKF85" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,468,491</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">609,189</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,584,562</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,493,118</td></tr>
  <tr id="xdx_406_eus-gaap--LiabilitiesAbstract_iB_zQj6hB6VGmRc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zqzpeE8MXdch" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,070,972</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,506,594</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(214,551</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,363,015</td></tr>
  <tr id="xdx_40D_eus-gaap--LiabilitiesNoncurrent_i01I_z0hrdoTT33Jl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1488">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">275,729</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1490">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">275,729</td></tr>
  </table>

<p id="xdx_8A9_znHLckj6rFUh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p id="xdx_808_eus-gaap--SegmentReportingDisclosureTextBlock_zqavP9h4I7ie" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            15 - SEGMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At December 31, 2021 and 2020, the Company operates
in one industry segment, telecommunication services, and two geographic segments, USA and Switzerland, where current assets and equipment
are located<b>.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Operating Activities</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table shows operating activities information
by geographic segment for the years ended December 31, 2021 and 2020:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Year ended December 31, 2021</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_8B0_zul4lbmeLpqe">NOTE 15 - SEGMENT
- Schedule of Operating Activities by Geographic Segment</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20211001__20211231_z3oSYBYlKst5">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; font-weight: bold">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--Revenues_zFnkcDZbTo5j" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 33%">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">60,112,852</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">4,681,978</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(92,812</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">64,702,018</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--CostOfRevenue_znfMvMQgH5Ok" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">59,274,781</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,986,334</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(92,812</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">63,168,303</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_zpCHO294Rqg8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">838,071</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">695,644</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,533,715</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingExpensesAbstract_iB_zdtNWwizMqR5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--GeneralAndAdministrativeExpense_zp4U5SZ5x4Mi" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,733,579</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">784,052</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,517,631</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_p0p0_zfCeTMuN4Tz6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,895,508</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(88,408</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,983,916</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--NonoperatingIncomeExpense_p0p0_zrdinpHLG29h" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(897,507</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">17,422</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(880,085</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--ProfitLoss_p0p0_z5dgaJLQuKQb" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,793,015</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(70,986</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,864,001</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Year ended December 31, 2020</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20201001__20201231_zuvEPyISY9Ec">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">USA</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Switzerland</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Elimination</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr>
  <tr id="xdx_406_eus-gaap--Revenues_zU4jOa6CJE69" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 33%; font-size: 10pt; text-align: justify">Revenues</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right">39,495,542</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 3%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right">5,432,022</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 3%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right">(17,558</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 3%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right">44,910,006</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--CostOfRevenue_zUxgfqbFYzIl" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Cost of revenue</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">39,308,347</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">4,656,865</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(17,558</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">43,947,654</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--GrossProfit_z0vC3Mpu2WZg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Gross profit</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">187,195</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">775,157</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">962,352</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--OperatingExpensesAbstract_iB_zCzySRTlewOb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: justify">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zBvZYuLPYQ9a" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify">General and administration</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">3,359,237</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">815,130</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#8212;&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">4,174,367</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--OperatingIncomeLoss_p0p0_zl9kjWBgvT49" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify">Operating loss</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(3,172,042</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(39,973</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#8212;&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(3,212,015</td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--NonoperatingIncomeExpense_p0p0_z10yb2QsUoFi" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Other expense</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(3,356,881</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(130,434</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(3,487,315</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40D_eus-gaap--ProfitLoss_p0p0_zJsGRpTaOCK5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; font-weight: bold; text-align: justify; padding-bottom: 2.5pt">&#160;Net loss</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(6,528,923</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(170,407</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(6,699,330</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Asset Information</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table shows asset information by geographic
segment as of December 31, 2021 and 2020:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20211231_zqIHL4RhWbC7">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: justify">December 31, 2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_40D_eus-gaap--AssetsAbstract_iB_z1Rjxcr0CMih" style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif">Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--AssetsCurrent_i01I_zd5X8EWac6h1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 33%; text-align: left; text-indent: 10pt">Current assets</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">5,783,859</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">997,216</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(214,551</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">6,566,524</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--AssetsNoncurrent_i01I_z0rlbV0JOF9g" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,468,491</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">609,189</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,584,562</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,493,118</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--LiabilitiesAbstract_iB_z1jCqYnywBJb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--LiabilitiesCurrent_i01I_zIvUyNqSlnE1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,070,972</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,506,594</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(214,551</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,363,015</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--LiabilitiesNoncurrent_i01I_zmmiMubET6U1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">275,729</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">275,729</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_491_20201231_zJdre6Emzhdk">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; text-align: justify"><b>December 31, 2020</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>USA</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Switzerland</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Elimination</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Total</b></td></tr>
  <tr id="xdx_407_eus-gaap--AssetsAbstract_iB_zZxkImDugDB8" style="vertical-align: bottom">
    <td style="text-align: justify">Assets</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--AssetsCurrent_i01I_zSNE9IO2NNN2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 33%; text-align: justify; text-indent: 10pt">Current assets</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,245,725</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,225,399</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(889,540</td><td style="width: 1%; text-align: left">)</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,581,584</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--AssetsNoncurrent_i01I_zoCQLkHHCXA8" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; text-indent: 10pt">Non-current assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,478,147</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">561,551</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(1,669,515</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,370,183</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--LiabilitiesAbstract_iB_zfaqJH8Npuwf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Liabilities</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--LiabilitiesCurrent_i01I_zi2GZov7ixe4" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; text-indent: 10pt">Current liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">5,630,060</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,171,419</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(889,540</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">7,911,939</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--LiabilitiesNoncurrent_i01I_zYQHGlGQiuGj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: 10pt">Non-current liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,816</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">432,048</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">434,864</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8AF_zG8D9vYs5NK6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 21,936,634<span></span>
</td>
<td class="nump">$ 64,702,018<span></span>
</td>
<td class="nump">$ 16,516,739<span></span>
</td>
<td class="nump">$ 44,910,006<span></span>
</td>
<td class="nump">$ 65,055,661<span></span>
</td>
<td class="nump">$ 46,842,717<span></span>
</td>
<td class="nump">$ 64,702,018<span></span>
</td>
<td class="nump">$ 44,910,006<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">20,621,674<span></span>
</td>
<td class="nump">63,168,303<span></span>
</td>
<td class="nump">15,675,687<span></span>
</td>
<td class="nump">43,947,654<span></span>
</td>
<td class="nump">62,410,367<span></span>
</td>
<td class="nump">45,469,730<span></span>
</td>
<td class="nump">63,168,303<span></span>
</td>
<td class="nump">43,947,654<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">1,314,960<span></span>
</td>
<td class="nump">1,533,715<span></span>
</td>
<td class="nump">841,052<span></span>
</td>
<td class="nump">962,352<span></span>
</td>
<td class="nump">2,645,294<span></span>
</td>
<td class="nump">1,372,987<span></span>
</td>
<td class="nump">1,533,715<span></span>
</td>
<td class="nump">962,352<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administration</a></td>
<td class="nump">1,256,147<span></span>
</td>
<td class="nump">4,517,631<span></span>
</td>
<td class="nump">957,195<span></span>
</td>
<td class="nump">4,174,367<span></span>
</td>
<td class="nump">3,390,097<span></span>
</td>
<td class="nump">3,664,473<span></span>
</td>
<td class="nump">4,517,631<span></span>
</td>
<td class="nump">4,174,367<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="nump">58,813<span></span>
</td>
<td class="num">(2,983,916)<span></span>
</td>
<td class="num">(116,143)<span></span>
</td>
<td class="num">(3,212,015)<span></span>
</td>
<td class="num">(744,803)<span></span>
</td>
<td class="num">(2,291,486)<span></span>
</td>
<td class="num">(2,983,916)<span></span>
</td>
<td class="num">(3,212,015)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Other expense</a></td>
<td class="num">(31,501)<span></span>
</td>
<td class="num">(880,085)<span></span>
</td>
<td class="nump">4,925<span></span>
</td>
<td class="num">(3,487,315)<span></span>
</td>
<td class="num">(38,073)<span></span>
</td>
<td class="num">(820,593)<span></span>
</td>
<td class="num">(880,085)<span></span>
</td>
<td class="num">(3,487,315)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">&#160;Net loss</a></td>
<td class="nump">27,312<span></span>
</td>
<td class="num">(3,864,001)<span></span>
</td>
<td class="num">$ (111,218)<span></span>
</td>
<td class="num">(6,699,330)<span></span>
</td>
<td class="num">(782,876)<span></span>
</td>
<td class="num">$ (3,112,079)<span></span>
</td>
<td class="num">(3,864,001)<span></span>
</td>
<td class="num">(6,699,482)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current assets</a></td>
<td class="nump">6,141,182<span></span>
</td>
<td class="nump">6,566,524<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,581,584<span></span>
</td>
<td class="nump">6,141,182<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,566,524<span></span>
</td>
<td class="nump">3,581,584<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Non-current assets</a></td>
<td class="nump">6,076,938<span></span>
</td>
<td class="nump">2,493,118<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,370,183<span></span>
</td>
<td class="nump">6,076,938<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,493,118<span></span>
</td>
<td class="nump">2,370,183<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">2,769,981<span></span>
</td>
<td class="nump">2,363,015<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,911,939<span></span>
</td>
<td class="nump">2,769,981<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,363,015<span></span>
</td>
<td class="nump">7,911,939<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Non-current liabilities</a></td>
<td class="nump">$ 246,473<span></span>
</td>
<td class="nump">$ 275,729<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 434,864<span></span>
</td>
<td class="nump">$ 246,473<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 275,729<span></span>
</td>
<td class="nump">$ 434,864<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 18: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6904-107765<br><br>Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation due after one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(25))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(23))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(26))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(24))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 15: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3000-108585<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4569616-111683<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 23: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 29: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 31: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9031-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9038-108599<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9054-108599<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 22: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 34<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8981-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8721-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9031-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 26<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8844-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9038-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9054-108599<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8657-108599<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8721-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -URI https://asc.fasb.org/topic&amp;trid=2134510<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>46
<FILENAME>R35.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204993560992">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 16 &#8211; SUBSEQUENT EVENTS.<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventsAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventsTextBlock', window );">NOTE 16 &#8211; SUBSEQUENT EVENTS.</a></td>
<td class="text"><p id="xdx_80B_eus-gaap--SubsequentEventsTextBlock_zAbivDjZ5bh2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><span style="background-color: white"><b>NOTE
12 &#8211;&#160;SUBSEQUENT EVENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Management has
evaluated subsequent events through the date these consolidated financial statements were available to be issued. The following subsequent
event was identified:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20221001__20221114_zQAUDU7GmcV4">3,790,597</span>
shares of common stock for cashless exercise of warrants.</span></td></tr></table>

<span></span>
</td>
<td class="text"><p id="xdx_802_eus-gaap--SubsequentEventsTextBlock_zkaO4SbUs9yc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE
                                            16 &#8211; SUBSEQUENT EVENTS</b>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent
to December 31, 2020 and through the date that these financials were made available, the Company had the following subsequent events:</span></p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 31, 2022 the Company sold <span id="xdx_902_ecustom--StockIssuedDuringPeriodSharesNewIssuesWithSubscription_c20220101__20220331_zYcHJhfQo9si">2,000,000
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">common shares under a subscription agreement
of our Regulation A offering statement for an aggregated amount of <span id="xdx_905_ecustom--StockIssuedDuringPeriodValueNewIssuesWithSubscription_c20220101__20220331_zyRLG1ehLCm">$1,000,000</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.
The shares were issued on April, 6, 2022.</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 855<br> -URI https://asc.fasb.org/topic&amp;trid=2122774<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 855<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6842918&amp;loc=SL6314017-165662<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
<FILENAME>R36.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205004908144">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BasisOfAccountingPolicyPolicyTextBlock', window );">Basis of Presentation</a></td>
<td class="text"><p id="xdx_848_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_z5sohJEJeDyi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Basis
of Presentation</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The accompanying
unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United
States of America for interim financial statements and with the instructions to Form 10-Q and Regulation S-X of the United States Securities
and Exchange Commission (&#8220;SEC&#8221;). Accordingly, they do not contain all information and footnotes required by accounting principles
generally accepted in the United States of America (&#8220;GAAP&#8221;) for annual financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">In the opinion
of the Company&#8217;s management, the accompanying unaudited interim consolidated financial statements contain all the adjustments necessary
(consisting only of normal recurring accruals) to present the financial position of the Company as of September 30, 2022 and the results
of operations and cash flows for the periods presented. The results of operations for the nine months ended September 30, 2022 are not
necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited consolidated financial
statements should be read in conjunction with the financial statements and related notes thereto included in the Company&#8217;s Annual
Report on Form 10-K for the year ended December 31, 2021 filed with the SEC on April 15, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
<td class="text"><p id="xdx_846_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zdxacUEzVe74" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Basis
                                            of Presentation</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The consolidated financial statements and related
disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (&#8220;SEC&#8221;). The
financial statements have been prepared in accordance with Generally Accepted Accounting Principles (&#8220;GAAP&#8221;) of the United
States of America. The Company&#8217;s fiscal year end is December 31.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationPolicyTextBlock', window );">Consolidation Policy</a></td>
<td class="text"><p id="xdx_845_eus-gaap--ConsolidationPolicyTextBlock_zoLGnfWk8S7e" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="background-color: white"><b><i>Consolidation
Policy</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The consolidated
financial statements of the Company include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#8220;Etelix&#8221;),
SwissLink Carrier AG (&#8220;Swisslink&#8221;), ITSBCHAIN, LLC (&#8220;ItsBchain&#8221;), QGLOBAL SMS, LLC (&#8220;QGlobal&#8221;), IoT
Labs, LLC (&#8220;IoT Labs&#8221;), Global Money One Inc (&#8220;Global Money One&#8221;), Whisl telecom LLC (&#8220;Whisl&#8221;) and
Smartbiz Telecom LLC (&#8220;Smartbiz&#8221;). All significant intercompany balances and transactions have been eliminated in consolidation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
<td class="text"><p id="xdx_844_eus-gaap--ConsolidationPolicyTextBlock_zTw95mW2ZB6f" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Consolidation
                                            Policy</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The consolidated financial statements of the Company
include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#8220;Etelix&#8221;), SwissLink Carrier AG (&#8220;Swisslink&#8221;),
ITSBCHAIN, LLC (&#8220;ItsBchain&#8221;), QGLOBAL SMS, LLC (&#8220;QGlobal&#8221;), IoT Labs, LLC (&#8220;IoT Labs&#8221;) and Global
Money One Inc (&#8220;Global Money One&#8221;). All significant intercompany balances and transactions have been eliminated in consolidation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UseOfEstimates', window );">Use of Estimates</a></td>
<td class="text"><p id="xdx_841_eus-gaap--UseOfEstimates_zzRaVneCS6Ta" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Use of
Estimates</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The preparation
of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements.
The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual
results could differ from these good faith estimates and judgments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
<td class="text"><p id="xdx_843_eus-gaap--UseOfEstimates_zM1jg996Eip8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Use
                                            of Estimates</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of the consolidated financial statements
in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates
and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could
differ from these good faith estimates and judgments.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationsPolicy', window );">Business Combinations</a></td>
<td class="text"><p id="xdx_844_eus-gaap--BusinessCombinationsPolicy_zMg6NANpCQBd" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Business Combinations</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with ASC 805-10, &#8220;<i>Business
Combinations</i>&#8221;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#8217;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<span></span>
</td>
<td class="text"><p id="xdx_841_eus-gaap--BusinessCombinationsPolicy_zLOKsA1LTg1i" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Business
                                            Combinations</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with ASC 805-10, &#8220;<i>Business
Combinations</i>&#8221;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#8217;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock', window );">Foreign Currency Translation and Re-measurement</a></td>
<td class="text"><p id="xdx_84E_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zUpgLIgjKNfe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Foreign
Currency Translation and Re-measurement</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
translates its foreign operations to the U.S. dollar in accordance with ASC 830, &#8220;<i>Foreign Currency Matters</i>&#8221;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The functional
currency and reporting currency of the Company, Etelix, QGlobal, Itsbchain, IoT Labs, Global Money One, Whisl, and Smartbiz is the U.S.
dollar, while the functional currency of SwissLink is the Swiss Franc (&#8220;CHF&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">SwissLink translates
their records into the U.S. dollar as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets and liabilities at the
rate of exchange in effect at the balance sheet date</span></td></tr>
<tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equities at historical rate</span></td></tr>
<tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue and expense items at
the average rate of exchange prevailing during the period </span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Adjustments
arising from such translations are included in accumulated other comprehensive income (loss) in stockholders&#8217; equity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
<td class="text"><p id="xdx_84D_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zTYdehSfq3zk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Foreign
                                            Currency Translation and Re-measurement</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company translates its foreign operations to
U.S. dollar in accordance with ASC 830, &#8220;<i>Foreign Currency Matters</i>&#8221;.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The functional currency and reporting currency of
Etelix, QGlobal, ItsBchain, IoT Labs and Global Money One is the U.S. dollar, while SwissLink&#8217;s functional currency is the Swiss
Franc (&#8220;CHF&#8221;).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s subsidiaries, whose functional
currency is not the U.S. dollar, translate their records into U.S. dollar as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Assets
                                            and liabilities at the rate of exchange in effect at the balance sheet date &#160;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Equities
                                            at historical rate &#160;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Revenue
                                            and expense items at the average rate of exchange prevailing during the period &#160;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 2.25pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Adjustments arising from such translations are included
in accumulated other comprehensive income in stockholders&#8217; equity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ForeignCurrencyDisclosureTextBlock_zYfNCmbonIff" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_49F_20211231_zLthL39drQml" style="font-weight: bold; text-align: center">December 31,</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_49D_20201231_zl8Skhyczwp5" style="font-weight: bold; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td></tr>
  <tr id="xdx_40F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_zXAakdFyyFXj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 68%; text-align: justify">Spot CHF: USD exchange rate</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0974</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.1304</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--DerivativeAverageExchangeRateFloor1_iI_zzRdp9wdVjA3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Average CHF: USD exchange rate</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.0969</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.0662</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock', window );">Accounts Receivable and Allowance for Uncollectible Accounts</a></td>
<td class="text"><p id="xdx_84D_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zprpD5s31Fkb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Accounts
Receivable and Allowance for Uncollectible Accounts</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Substantially
all of the Company&#8217;s accounts receivable balance is related to trade receivables. Trade accounts receivable are recorded at the
invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company&#8217;s best estimate of the amount of probable
credit losses in its existing accounts receivable. The Company reviews its allowance for doubtful accounts daily and past due balances
over 60 days and a specified amount are reviewed individually for collectability. Account balances are charged off after all means of
collection have been exhausted and the potential for recovery is considered remote. During the nine months ended September 30, 2022 and
2021, the Company recorded bad debt expense of $26,299 and $0 respectively.</span><span style="font-size: 8pt">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
<td class="text"><p id="xdx_842_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zoAMYYrvapMa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Accounts
                                            Receivable and Allowance for Uncollectible Accounts</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Substantially all of the Company&#8217;s accounts
receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest.
The allowance for doubtful accounts is the Company&#8217;s best estimate of the amount of probable credit losses in its existing accounts
receivable. The Company reviews its allowance for doubtful accounts daily and past due balances over 60 days and a specified amount are
reviewed individually for collectability. Account balances are charged off after all means of collection have been exhausted and the
potential for recovery is considered remote. During the years ended December 31, 2021 and 2020, the Company had bad debt expense of <span id="xdx_904_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20210101__20211231_zgjoUohTJAb">$0
</span>and <span id="xdx_906_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20200101__20201231_z9R9hpKwA4G9">$137,749</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerSharePolicyTextBlock', window );">Net Income (Loss) Per Share of Common Stock</a></td>
<td class="text"><p id="xdx_84F_eus-gaap--EarningsPerSharePolicyTextBlock_z66EGYjoJ2tk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Net Income
(Loss) Per Share of Common Stock</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
has adopted ASC 260,&#160;<i>&#8221;Earnings per Share&#8221;</i>&#160;which requires presentation of basic earnings per share on the
face of the statements of operations for all entities with complex capital structures and requires a reconciliation of the numerator and
denominator of the basic earnings per share computation. In the accompanying financial statements, basic loss per share is computed by
dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is
computed by dividing net income by the weighted average number of shares of common stock and potentially dilutive outstanding shares of
common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share
arrangements, stock options and warrants unless the result would be antidilutive. There were 4,800,000 warrants outstanding during the
nine months ended September 30, 2022, which were included in the calculation of the diluted earnings per share. There were no other potentially
dilutive shares of common stock outstanding for the nine months ended September 30, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
<td class="text"><p id="xdx_84A_eus-gaap--EarningsPerSharePolicyTextBlock_zDafGwEoW3K8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Net
                                            Income (Loss) Per Share of Common Stock</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has adopted ASC 260,&#160;<i>&#8221;Earnings
per Share&#8221;</i>&#160;which requires presentation of basic earnings per share on the face of the statements of operations for all
entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share
computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average
number of shares of common stock outstanding during the year. Diluted earnings per share is computed by dividing net income by the weighted
average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the
potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless
the result would be antidilutive. Dilutive potential common shares include outstanding Series B Preferred stock, and it was excluded
from the computation of diluted net loss per share as the result was anti-dilutive for the year ended December 31, 2021. There were no
potentially dilutive shares of common stock outstanding for the year ended December 31, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskDisclosureTextBlock', window );">Concentrations of Credit Risk</a></td>
<td class="text"><p id="xdx_843_eus-gaap--ConcentrationRiskDisclosureTextBlock_zJF8b0keN8gh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Concentrations
of Credit Risk</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company&#8217;s
financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related
party payables. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times, its cash
and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the nine
months ended September 30, 2022, 10 customers represented&#160;<span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_c20220101__20220930__srt--MajorCustomersAxis__custom--TenCustomersMember_zY1Umhtuuuh7">87%</span>&#160;of our revenues. During the nine months ended September 30, 2021,
6 customers represented&#160;<span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_c20210101__20210930__srt--MajorCustomersAxis__custom--SixCustomersMember_zjYPN184IyAe">87%</span>&#160;of our revenues.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<span></span>
</td>
<td class="text"><p id="xdx_847_eus-gaap--ConcentrationRiskDisclosureTextBlock_zTPOvlwJAoHe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Concentrations
                                            of Credit Risk</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s financial instruments that are
exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely
incur in the near future. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times,
its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021 and 2020,
7 and 6 customers represented <span>88%
</span>and <span>70%
</span>of our revenues, respectively. For the year ended December 31, 2021 <span>68%
</span>of the revenue comes from customers under prepayment conditions which means there is no credit or bad debt risk on that portion
of the customers portfolio.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueRecognitionPolicyTextBlock', window );">Revenue Recognition</a></td>
<td class="text"><p id="xdx_845_eus-gaap--RevenueRecognitionPolicyTextBlock_ziDmFt59NTC8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Revenue
Recognition</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
recognizes revenue from telecommunication services in accordance with ASC 606, &#8220;<i>Revenue from Contracts with Customers.&#8221;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
recognizes revenue related to monthly usage charges and other recurring charges during the period in which the telecommunication services
are rendered, provided that persuasive evidence of a sales arrangement existed, and collection is reasonably assured. Management considers
persuasive evidence of a sales arrangement to be a written interconnection agreement. The Company&#8217;s payment terms vary by clients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
<td class="text"><p id="xdx_848_eus-gaap--RevenueRecognitionPolicyTextBlock_zCh8yeiOFeq5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Revenue
                                            Recognition</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes revenue from telecommunication
services in accordance with ASC 606, &#8220;<i>Revenue from Contracts with Customers.&#8221;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes revenue related to monthly
usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive
evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement
to be a written interconnection agreement. The Company&#8217;s payment terms vary by client.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Recent Accounting Pronouncements</a></td>
<td class="text"><p id="xdx_840_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zg6b6nTRY0sl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Recent
Accounting Pronouncements</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Management has
considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company&#8217;s management
believes that these recent pronouncements will not have a material effect on the Company&#8217;s financial statements.</span></p>

<span></span>
</td>
<td class="text"><p id="xdx_84A_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zgnzZlK4ovHc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Recent
                                            Accounting Pronouncements</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In August 2020, the FASB issued ASU 2020-06, ASC
Subtopic 470-20 &#8220;<i>Debt&#8212;Debt with &#8220;Conversion and Other Options</i>&#8221; and ASC subtopic 815-40 &#8220;<i>Hedging&#8212;Contracts
in Entity&#8217;s Own Equity</i>&#8221;. The standard reduced the number of accounting models for convertible debt instruments and convertible
preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features
that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for
a scope exception from derivative accounting; and, (2) convertible debt instruments issued with substantial premiums for which the premiums
are recorded as paid-in capital. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including
interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15,
2020, including interim periods within those fiscal years. The Company is currently assessing the impact of the adoption of this standard
on its consolidated financial statements.&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock', window );">Cash and Cash Equivalents</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zXlyMYiZSIv1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Cash
                                            and Cash Equivalents</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Cash and cash equivalents include cash in banks,
money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible
to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company
had no cash equivalents at December 31, 2021 and 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock', window );">Long-Lived Assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p id="xdx_845_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zegRWbqtcLg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Long-Lived
                                            Assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Long-lived assets are evaluated for impairment whenever
events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the
useful lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash
flows to the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock', window );">Fixed Assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p id="xdx_84D_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zyDIIkUjbS17" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Fixed
                                            Assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Fixed assets, consisting of telecommunications equipment
and software, is recorded at cost reduced by accumulated depreciation and amortization. Depreciation and amortization expense is recognized
over the assets&#8217; estimated useful lives of <span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerEquipmentMember_zbkQkerDvqp9">3
years</span> for computers and laptops, <span>5
years</span> for telecommunications equipment and switches; and <span id="xdx_907_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerSoftwareIntangibleAssetMember_zA07JViPm0p9">5
years</span> for software using the straight-line method. Major additions and improvements are capitalized as additions
to the property and equipment accounts, while replacements, maintenance and repairs that do not improve or extend the life of the respective
assets, are expensed as incurred. Estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively.
When certain events or changes in operating conditions occur, asset lives may be adjusted and an impairment assessment may be performed
on the recoverability of the carrying amounts.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy', window );">Impairment of tangible and intangible assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p id="xdx_844_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_z9vsKQK8xo77" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Impairment
                                            of tangible and intangible assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Tangible and intangible assets (excluding goodwill)
are assessed at each reporting date for indications that an asset may be impaired. If any such indication exists, or when annual impairment
testing for an asset is required, the Company makes an estimate of the asset's recoverable amount. The asset's recoverable amount is
the higher of an asset's or cash-generating unit's fair value less costs of disposal and its value in use and is determined for an individual
asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Where
the carrying amount of an asset or a group of assets exceeds its recoverable amount, the asset is considered impaired and is written
down to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using
a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or the
group of assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy', window );">Goodwill</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p id="xdx_849_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_z3R8NpAnKOxc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Goodwill</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We allocate goodwill to reporting units based on
the reporting unit expected to benefit from the business combination. We evaluate our reporting units on an annual basis and, if necessary,
reassign goodwill using a relative fair value allocation approach. Goodwill is tested for impairment at the reporting unit level (operating
segment or one level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change
that would more likely than not reduce the fair value of a reporting unit below its carrying value. These events or circumstances could
include a significant change in the business climate, legal factors, operating performance indicators, competition, or sale or disposition
of a significant portion of a reporting unit.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Application of the goodwill impairment test requires
judgment, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill
to reporting units, and determination of the fair value of each reporting unit. The fair value of each reporting unit is estimated primarily
through the use of a discounted cash flow methodology. This analysis requires significant judgments, including estimation of future cash
flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for our business, estimation of the useful
life over which cash flows will occur, and determination of our weighted average cost of capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The estimates used to calculate the fair value of
a reporting unit change from year to year based on operating results, market conditions, and other factors. Changes in these estimates
and assumptions could materially affect the determination of fair value and goodwill impairment for each reporting unit.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PostemploymentBenefitPlansPolicy', window );">Retirement Benefit Costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p id="xdx_842_eus-gaap--PostemploymentBenefitPlansPolicy_z26hwWseqK9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Retirement
                                            Benefit Costs</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Payments to defined contribution retirement benefit
schemes are charged as an expense as they fall due. Payments made to state-managed retirement benefit schemes are dealt with as payments
to defined contribution schemes where the Company&#8217;s obligations under the schemes are equivalent to those arising in a defined
contribution retirement benefit scheme.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For defined benefit schemes, the cost of providing
benefits is determined using the Projected Unit Credit Method, with actuarial valuations being carried out at each balance sheet date.
Actuarial gains and losses are recognized in full in the period in which they occur. They are recognized outside the income statement
and are presented in other comprehensive income. Past service cost is recognized immediately in the income statement in the period in
which it occurs.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The retirement benefit obligation recognized in the
balance sheet represents the present value of the defined obligation as adjusted for unrecognized past service cost, and as reduced by
the fair value of the scheme assets. Any asset resulting from this calculation is limited to past service cost, plus the present value
of available refunds and reductions in future contributions to the scheme.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CreditLossFinancialInstrumentPolicyTextBlock', window );">Financial Instruments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p id="xdx_846_eus-gaap--CreditLossFinancialInstrumentPolicyTextBlock_zCZDcXLdNAUf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Financial
                                            Instruments</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows ASC 820, &#8220;<i>Fair Value
Measurements and Disclosures,</i>&#8221; which defines fair value as the exchange price that would be received for an asset or paid to
transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction
between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity&#8217;s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the
fair value hierarchy are described below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 1</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 1 applies to assets or liabilities for which
there are quoted prices in active markets for identical assets or liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 2</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 2 applies to assets or liabilities for which
there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or
liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions
(less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or
corroborated by, observable market data.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 3</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 3 applies to assets or liabilities for which
there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or
liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The carrying values of our financial instruments,
including, cash and cash equivalents; accounts receivable; prepaid and other current assets; accounts payable; other current liabilities;
and due from/to related parties approximate their fair values due to the short-term maturities of these financial instruments.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Transactions involving related parties cannot be
presumed to be carried out on an arm&#8217;s-length basis, as the requisite conditions of competitive, free-market dealings may not exist.
Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated
on terms equivalent to those that prevail in arm&#8217;s-length transactions unless such representations can be substantiated. It is
not, however, practical to determine the fair value of amounts due to related party&#8217;s due to their related party nature.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativesPolicyTextBlock', window );">Derivative Financial Instruments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p id="xdx_846_eus-gaap--DerivativesPolicyTextBlock_zdnDzpWCcrdf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Derivative
                                            Financial Instruments</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company does not use derivative instruments to
hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments
are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for
as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with
changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used
a Black Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification
of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end
of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not
net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxPolicyTextBlock', window );">Income Taxes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p id="xdx_846_eus-gaap--IncomeTaxPolicyTextBlock_z30KNZ8Im5rl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Income
                                            Taxes</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company uses the liability method of accounting
for income taxes. Under the liability method, deferred tax assets and liabilities are determined based on differences between financial
reporting and the tax basis of assets, liabilities, the carry forward of operating losses and tax credits, and are measured using the
enacted tax rates and laws that will be in effect when the differences are expected to reverse. An allowance against deferred tax assets
is recorded when it is more likely than not that such tax benefits will not be realized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock', window );">Related Parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p id="xdx_84C_esrt--SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock_zg6jMGLeJEm" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Related
                                            Parties</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows ASC 850,<i>&#160;&#8220;Related
Party Disclosures,&#8221;&#160;</i>for the identification of related parties and disclosure of related party transactions (see Note 13).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfSalesPolicyTextBlock', window );">Cost of revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p id="xdx_84D_eus-gaap--CostOfSalesPolicyTextBlock_zFhy8aHAzGRi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Cost
                                            of revenue</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Costs of revenue represent direct charges from vendors
that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated in
vendor&#8217;s network.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorLeasesPolicyTextBlock', window );">Lease</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p id="xdx_84A_eus-gaap--LessorLeasesPolicyTextBlock_zcQgdgk81Llh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Lease</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company leases office space for corporate and
network monitoring activities and to house telecommunications equipment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with ASC 842, &#8220;<i>Leases</i>&#8221;,<i>&#160;</i>we
determine if an arrangement is a lease at inception.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The office lease meets the definition of a short-term
lease because the lease term is 12 months or less. Consequently, consistent with Company&#8217;s accounting policy election, the Company
does not recognize the right-of-use asset and the lease liability arising from this lease.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure of information about investment held by insurance company, excluding investment in related party.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Subsection 15<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 320<br> -Section S99<br> -Paragraph 7<br> -Subparagraph (SX 210.12-15)<br> -URI https://asc.fasb.org/extlink&amp;oid=122147990&amp;loc=d3e611379-123010<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of allowance for credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 13<br> -URI https://asc.fasb.org/extlink&amp;oid=124255953&amp;loc=SL82919249-210447<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BasisOfAccountingPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BasisOfAccountingPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for completed business combinations (purchase method, acquisition method or combination of entities under common control). This accounting policy may include a general discussion of the purchase method or acquisition method of accounting (including for example, the treatment accorded contingent consideration, the identification of assets and liabilities, the purchase price allocation process, how the fair values of acquired assets and liabilities are determined) and the entity's specific application thereof. An entity that acquires another entity in a leveraged buyout transaction generally discloses the accounting policy followed by the acquiring entity in determining the basis used to value its interest in the acquired entity, and the rationale for that accounting policy.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 05<br> -Paragraph 4<br> -Subparagraph (a)-(d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6909625&amp;loc=d3e227-128457<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4273-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -URI https://asc.fasb.org/topic&amp;trid=2134479<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConsolidationPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126899994&amp;loc=d3e18823-107790<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=d3e5614-111684<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConsolidationPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfSalesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for cost of product sold and service rendered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 705<br> -URI https://asc.fasb.org/topic&amp;trid=2122478<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfSalesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CreditLossFinancialInstrumentPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for credit loss on financial instrument measured at amortized cost basis, net investment in lease, off-balance sheet credit exposure, and available-for-sale debt security. Includes, but is not limited to, methodology used to estimate allowance for credit loss, how writeoff of uncollectible amount is recognized, and determination of past due status and nonaccrual status.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 35<br> -Paragraph 7A<br> -URI https://asc.fasb.org/extlink&amp;oid=125515542&amp;loc=SL120269220-210453<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3D<br> -URI https://asc.fasb.org/extlink&amp;oid=124255953&amp;loc=SL120267969-210447<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=124269663&amp;loc=SL82922895-210455<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 35<br> -Paragraph 13A<br> -URI https://asc.fasb.org/extlink&amp;oid=125515542&amp;loc=SL120267917-210453<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 35<br> -Paragraph 8A<br> -URI https://asc.fasb.org/extlink&amp;oid=124266218&amp;loc=SL120267834-210445<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 30<br> -Paragraph 4A<br> -URI https://asc.fasb.org/extlink&amp;oid=124256539&amp;loc=SL120269210-210444<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 17<br> -URI https://asc.fasb.org/extlink&amp;oid=124255953&amp;loc=SL82919260-210447<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 45<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=124255206&amp;loc=SL120267845-210446<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 14<br> -URI https://asc.fasb.org/extlink&amp;oid=124255953&amp;loc=SL82919253-210447<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 21<br> -URI https://asc.fasb.org/extlink&amp;oid=124255953&amp;loc=SL82919272-210447<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 30<br> -Paragraph 5A<br> -URI https://asc.fasb.org/extlink&amp;oid=124256539&amp;loc=SL120254536-210444<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3C<br> -URI https://asc.fasb.org/extlink&amp;oid=124255953&amp;loc=SL120267966-210447<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 30<br> -Paragraph 1B<br> -URI https://asc.fasb.org/extlink&amp;oid=124268681&amp;loc=SL120267897-210452<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 11<br> -URI https://asc.fasb.org/extlink&amp;oid=124255953&amp;loc=SL82919244-210447<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 50<br> -Paragraph 3D<br> -URI https://asc.fasb.org/extlink&amp;oid=124269663&amp;loc=SL120267862-210455<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.M.Q4)<br> -URI https://asc.fasb.org/extlink&amp;oid=122651532&amp;loc=SL122037091-237805<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 50<br> -Paragraph 3C<br> -URI https://asc.fasb.org/extlink&amp;oid=124269663&amp;loc=SL120267859-210455<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 50<br> -Paragraph 3A<br> -URI https://asc.fasb.org/extlink&amp;oid=124269663&amp;loc=SL120267853-210455<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CreditLossFinancialInstrumentPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for its derivative instruments and hedging activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=125515794&amp;loc=d3e41620-113959<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=125515794&amp;loc=d3e41638-113959<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -URI https://asc.fasb.org/extlink&amp;oid=125515794&amp;loc=SL5579245-113959<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=125515794&amp;loc=d3e41675-113959<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(n))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=125515794&amp;loc=SL5579240-113959<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerSharePolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3630-109257<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerSharePolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -URI https://asc.fasb.org/topic&amp;trid=2175825<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for goodwill. This accounting policy also may address how an entity assesses and measures impairment of goodwill, how reporting units are determined, how goodwill is allocated to such units, and how the fair values of the reporting units are determined.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13854-109267<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -URI https://asc.fasb.org/subtopic&amp;trid=2144439<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 55<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=122137925&amp;loc=d3e14258-109268<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for intangible assets. This accounting policy may address both intangible assets subject to amortization and those that are not. The following also may be disclosed: (1) a description of intangible assets (2) the estimated useful lives of those assets (3) the amortization method used (4) how the entity assesses and measures impairment of such assets (5) how future cash flows are estimated (6) how the fair values of such asset are determined.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16265-109275<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 05<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=109226317&amp;loc=d3e202-110218<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 5.CC)<br> -URI https://asc.fasb.org/extlink&amp;oid=27011434&amp;loc=d3e125687-122742<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI https://asc.fasb.org/extlink&amp;oid=123427490&amp;loc=d3e32247-109318<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32847-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 19<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32840-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL116659661-227067<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI https://asc.fasb.org/extlink&amp;oid=123427490&amp;loc=d3e32280-109318<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32809-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorLeasesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for leasing arrangements entered into by lessor.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 3A<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL117410129-209981<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL77919352-209981<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 3A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL117410129-209981<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 14<br> -URI https://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL119206284-209981<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorLeasesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PostemploymentBenefitPlansPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for postemployment benefits. Postemployment benefits are benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement, except for: a) benefits provided through a pension or postretirement benefit plan, b) individual deferred compensation arrangements, c) special or contractual termination benefits, and d) stock compensation plans.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 712<br> -URI https://asc.fasb.org/topic&amp;trid=2197446<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PostemploymentBenefitPlansPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126982197&amp;loc=d3e99779-112916<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=126982197&amp;loc=d3e99893-112916<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueRecognitionPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=126899994&amp;loc=d3e18823-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126899994&amp;loc=d3e18823-107790<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueRecognitionPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UseOfEstimates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6191-108592<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6161-108592<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6143-108592<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e5967-108592<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6061-108592<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6132-108592<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e5967-108592<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UseOfEstimates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R37.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205005043616">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 4 &#8211; ACQUISITIONS (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination and Asset Acquisition [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ConsiderationOfWhisl', window );">NOTE 4 - ACQUISITIONS - Whisl Consideration</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88A_ecustom--ConsiderationOfWhisl_zovRpag55Ri3" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Whisl Consideration (Details)">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">May 13,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif">Fair Value of Consideration:</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 0.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%">Cash</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"><span id="xdx_906_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zyj6SUCMqp15">1,000,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Payable to seller</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zEyJZyCqeJ4e">250,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">1,461,653&#160;shares of common stock</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zS0JmEdBtX85">550,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Total Purchase Price</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zgqNTlt44yK1">1,800,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ConsiderationOfSmartbiz', window );">NOTE 4 - ACQUISITIONS - Smartbiz Consideration</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_880_ecustom--ConsiderationOfSmartbiz_zV2b7qZ85Vze" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Consideration (Details)">
<tr style="vertical-align: bottom">
    <td colspan="2" style="font-size: 11pt">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="3" style="font-weight: bold; text-align: center">June 1,</td></tr>
<tr style="vertical-align: bottom">
    <td colspan="2">Fair Value of Consideration:</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 0.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 69%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash</span></td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 10%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 18%"><span id="xdx_90D_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zVUeKSyz0Poi">725,000</span></td><td style="text-align: left; width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Payable to seller</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zUfgdNVopfO5">75,000</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zCVBcqU6KVFf">2,850,330</span> shares of common stock </span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zGe9uJbpmJfi">1,000,000</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total Purchase Price</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_908_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zWqSfj3H4w1j">1,800,000</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table><span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock', window );">NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_zsnojQV6Ucq8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired (Details)">
<tr>
       <td style="width: 78%">&#160;</td>
       <td style="width: 2%">&#160;</td>
       <td style="width: 1%">&#160;</td>
       <td style="width: 18%">&#160;</td>
       <td style="width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">Total purchase price</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">$</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--AcquisitionCostsCumulative_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zdlrlRd4c3if">1,800,000</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zuDX0JUxKuqa">141,113</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Accounts receivable</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--BusinessCombinationAcquiredReceivablesFairValue_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zf43TMso9aL3">109,762</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 10pt">Total identifiable assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zZzfLHBjMgJj">250,875</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Accounts payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<span id="xdx_909_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zpPwvOcyGd3f">241,426</span></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_ze7dWNk5jNRf">2,075</span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Total liabilities assumed</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zH6GL8xArPqk">243,501</span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zNgMlEL2Lc74">7,374</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Non-controlling interest</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zD8gLURzkN0e">3,613</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt">Total net assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zKmhrVr7acM2">3,761</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Goodwill</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zlRVjOgmc539">1,796,239</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table><span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock', window );">NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock_z8RUCUiJxSp4" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired (Details)">
<tr>
       <td style="width: 78%">&#160;</td>
       <td style="width: 2%">&#160;</td>
       <td style="width: 1%">&#160;</td>
       <td style="width: 18%">&#160;</td>
       <td style="width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">Total purchase price</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">$</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zUDFeUD06F2b">1,800,000</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_znyh3Nd9nwzd">19,755</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Accounts receivable</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--BusinessCombinationAcquiredReceivablesFairValue_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zHl45slZqs3b">789,515</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 10pt">Total identifiable assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zNc8455r1IUi">809,270</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Accounts payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zz0qE8P864Zh">807,265</span></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_z7gb28eRVuS7">76,839</span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Total liabilities assumed</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zLzySbPYVen8">884,104</span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<span id="xdx_900_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zl3cC9qecUD2">74,834</span></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Non-controlling interest</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90E_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zWVvtzBonONf">36,669</span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt">Total net assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_909_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zufWcqwxWoF5">38,165</span></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Goodwill</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zbsXu041Pg9d">1,838,165</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table><span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionProFormaInformationTextBlock', window );">NOTE 4 - ACQUISITIONS - Unaudited Pro Forma Results of Operations</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zB2s9oBcDVZe" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details)">
    <tr>
       <td style="text-indent: -4pt">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zH4mYA336Xz7">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20210101__20210930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z152PFIrEf3i">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Nine Months Ended</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr id="xdx_40A_eus-gaap--Revenues_zG34eQ9cnwv3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">69,165,130</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">59,028,492</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zuBGvofNBNqc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">66,683,557</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">56,430,726</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--GrossProfit_zzEhlUzkMKY4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,481,573</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,597,766</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -4pt; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left"> </td></tr>
  <tr id="xdx_40A_eus-gaap--OperatingExpensesAbstract_iB_zw69LQ6O9ame" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,322,526</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,724,857</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_zVcQRgucfjk9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,840,953</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,127,091</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -4pt; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--NonoperatingIncomeExpense_p0p0_zgGCH4nLMM47" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(38,073</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(820,593</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NetIncomeLoss_znn59KzVcsCh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net Loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,879,026</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,947,684</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table><span></span>
</td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zfvoDDf77BT3" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20210101__20211231_zB20VptCSmRh">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td></tr>
  <tr id="xdx_409_eus-gaap--BusinessAcquisitionsProFormaRevenue_z0k5JwQQFPSc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">55,784,168</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--BusinessAcquisitionsProFormaCostOfRevenue_z8Uiz4GADrX9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Cost of revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">54,631,017</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_ecustom--BusinessAcquisitionsProFormaGrossProfit_zyooqz1JdSoc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,153,151</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--BusinessAcquisitionsProFormaOperatingExpenses_zqJA3XzyQQ5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,224,903</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--BusinessAcquisitionsProFormaOperatingLoss_z99oSibsKWy3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,071,752</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_ecustom--BusinessAcquisitionsProFormaOtherExpense_zIiuKQHSXLU3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,487,315</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zT5nJifHIxxd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Net Loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(6,559,067</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ConsiderationOfSmartbiz">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ConsiderationOfSmartbiz</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ConsiderationOfWhisl">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ConsiderationOfWhisl</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionProFormaInformationTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionProFormaInformationTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAndAssetAcquisitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16265-109275<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R38.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205005053360">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock', window );">NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_zFsKp0OWpvH1" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
  <tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -4pt; vertical-align: bottom"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_490_20220930_zqFYU7I65M81" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_49F_20211231_zPsUlZzgKmO8" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; text-align: left; padding-left: 5.4pt">Telecommunication equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zOubBSGqkID6">301,462</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_z127mX70aVcj">258,871</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Telecommunication software</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zkxzUsReOYk5">581,545</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_z0s0dCZoCVNh">618,125</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zvnsxMPrtanl">97,096</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentGross_iI_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_z2Shj9r616fc">108,805</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930_zJ8wNhSOwKU1">980,103</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231_zIK6uW6G9Vab">985,801</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Accumulated depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20220930_ztNNQQbMcYgk">588,341</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_900_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20211231_ztbqWjrRCnwl">576,419</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Property and equipment, net</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20220930_zyBZqiaRrRTb">391,762</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20211231_zmR3bUWGDB54">409,382</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_z0jr6PfOXV6i" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20211231_zOFSNDaeVbY">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20201231_z1ztVS05AFvc">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Telecommunication equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zArnXnlR8Mqh">258,871</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_p0p0_z1hMN88EcJ86">259,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Telecommunication software</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zTfbaCi6Z6rf">618,125</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_p0p0_zNSGkcGhsRG2">530,514</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zopKAL5mpTIl">108,805</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_iI_p0p0_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zUSmxLjwZ7l7">47,206</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>985,801</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>836,720</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Accumulated depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_900_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20211231_zMyUwqc5ZbY8">576,419</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20201231_zm4jgva6FT3e">486,190</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20211231_z0Xd1c6y77vc">409,382</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentNet_c20201231_p0p0_zZ06oA1mDn6">350,530</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of public utility physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation expense and method used, including composite depreciation, and accumulated depreciation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 980<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=84167750&amp;loc=d3e42232-110370<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R39.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205005028432">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 6 &#8211;LOANS PAYABLE (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ScheduleOfLoansPayableTextBlock', window );">NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_881_ecustom--ScheduleOfLoansPayableTextBlock_zQXLp6SdIKPc" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td><b>&#160;</b></td>
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Interest</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Term</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>rate</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 22%; text-align: left; padding-left: 5.4pt">Bridge Loan</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20220930__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z5i6zfPOlPkj"><span style="-sec-ix-hidden: xdx2ixbrl1129">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zvRwIZXyYJh2">222,222</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: left; padding-left: 5.4pt"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20220101__20220930__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zYBq1OT8hkNc">Note was issued on November 1, 2020 and due on January 30, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20220930__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zP7kbeHYe0t9">18.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Martus</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zxEDzYyIdN51">93,204</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_z032n7zMSTig">100,634</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"><span id="xdx_909_eus-gaap--DebtInstrumentPaymentTerms_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zyi0salQJDAb">Note was issued on October 23, 2018 and due on January 3, 2023</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20220930__us-gaap--DebtInstrumentAxis__custom--MartusMember_z2J83jTOH1F3">5.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Swisspeers AG</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zmt6IGPpzRmj"><span style="-sec-ix-hidden: xdx2ixbrl1137">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_z6DQ0Qj3x4Ak">9,605</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"><span id="xdx_904_eus-gaap--DebtInstrumentPaymentTerms_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zliVihwLlWLg">Note was issued on April 8, 2019 and originally due on October 4, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20220930__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zRvhnXBO9rAc">7.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">Darlene Covid19</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_z5NaGfW9iC82">101,590</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zg6Nzf9PyYW1">109,690</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Note was issued on April 1, 2020 and due on March 31, 2025</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20220930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zNz1sHiFqZq9">0.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930_zsFbBdtVSlL6">194,794</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231_zdORKs40US61">442,151</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--LoansPayableOneMember_zixPl5GmSrZ5"><span style="-sec-ix-hidden: xdx2ixbrl1146">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LoansPayableOneMember_zr7T6Gy3yoCk">7,406</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Total loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--LongTermDebt_p0p0_c20220930_z4ItOrAezYG7">194,794</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--LongTermDebt_p0p0_c20211231_zEDuwv9uqtNe">434,745</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90B_eus-gaap--LongTermDebtCurrent_iNI_p0p0_di_c20220930_zuCXw3go4jB5">93,204</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--LongTermDebtCurrent_iNI_p0p0_di_c20211231_zQEyVtv4trij">315,450</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 2pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--LongTermDebtNoncurrent_p0p0_c20220930_zEBHWvqKLx6d">101,590</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LongTermDebtNoncurrent_p0p0_c20211231_zacWtxAJJRPc">119,295</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock', window );">NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zOwDloFMi8V2" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; padding-left: 5.4pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_909_eus-gaap--LoansPayable_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zg3BjrBs5x11">18,457</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_903_eus-gaap--LoansPayable_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zlBNaXWOM5O1">19,929</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--LoansPayable_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zFcZRekFRJ72">203,180</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--LoansPayable_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zhfsWuSiTyL1">219,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--LoansPayable_p0p0_c20220930_zh8BUYhzo95k">221,637</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--LoansPayable_p0p0_c20211231_zt7xOokf1qJc">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt">Less: Current portion of loans payable &#8211;related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--LoansPayableCurrent_p0p0_c20220930_zbyJd8ty7E31">221,637</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--LoansPayableCurrent_p0p0_c20211231_zp41R7JabYZi">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 1pt">Long-term loans payable &#8211; related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LongTermLoansPayable_p0p0_c20220930_zIZobD44NOEc"><span style="-sec-ix-hidden: xdx2ixbrl1175">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--LongTermLoansPayable_p0p0_c20211231_z1rvBePFEs6b"><span style="-sec-ix-hidden: xdx2ixbrl1176">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88F_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zgKGzq61vnRl" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Alonso Van Der Biest</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span>80,200</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Alvaro Quintana</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>10,587</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>19,929</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>1,737,512</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>219,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>226,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--LoansPayable_p0p0_c20211231_zPxCb5wdqroa">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--LoansPayable_c20201231_p0p0_zxDUmZLYgrej">2,054,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--LoansPayableCurrent_p0p0_c20211231_zwaWiUOH5YIf">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--LoansPayableCurrent_c20201231_p0p0_z6UGfox57DK5">2,054,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--LongTermLoansPayable_p0p0_c20211231_z5y2SdMMhNB9"><span style="-sec-ix-hidden: xdx2ixbrl2395">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--LongTermLoansPayable_c20201231_p0p0_zeJVqFi8pob1"><span style="-sec-ix-hidden: xdx2ixbrl2396">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ForeignCurrencyDisclosureTextBlock', window );">NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ForeignCurrencyDisclosureTextBlock_zYfNCmbonIff" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_49F_20211231_zLthL39drQml" style="font-weight: bold; text-align: center">December 31,</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_49D_20201231_zl8Skhyczwp5" style="font-weight: bold; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td></tr>
  <tr id="xdx_40F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_zXAakdFyyFXj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 68%; text-align: justify">Spot CHF: USD exchange rate</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0974</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.1304</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--DerivativeAverageExchangeRateFloor1_iI_zzRdp9wdVjA3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Average CHF: USD exchange rate</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.0969</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.0662</td><td style="text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ScheduleOfLoansPayableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ScheduleOfLoansPayableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for foreign currency transactions and translation. This may include description of foreign currency transactions, foreign currency gains and losses, explanation of change in cumulative translation adjustment, description of effect of subsequent foreign currency exchange rate change, cumulative translation adjustment movement, foreign currency translation adjustment by component movement, translation adjustment for net investment hedge movement, adjustment for long-term intercompany transactions, schedule of long-term intercompany balances and any other foreign currency transactions and translation related items.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124440516&amp;loc=d3e30885-110895<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -URI https://asc.fasb.org/topic&amp;trid=2175825<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section S99<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6897108&amp;loc=SL6897125-166521<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R40.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205008940640">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 7 &#8211; OTHER CURRENT LIABILITIES (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesDisclosureAbstract', window );"><strong>Other Liabilities Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherCurrentLiabilitiesTableTextBlock', window );">NOTE - 7 OTHER CURRENT LIABILITIES - Schedule of Other CurrentLiabilities</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--OtherCurrentLiabilitiesTableTextBlock_zyhQrs8hWu1a" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE - 7  OTHER CURRENT LIABILITIES - Schedule of Other CurrentLiabilities (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_49E_20220930_zNuVkkIN1nf2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_493_20211231_zB8ojePJ8pUj" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr id="xdx_404_eus-gaap--AccruedLiabilitiesCurrent_iI_zqE0OmplHSs6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; text-align: left; padding-left: 5.4pt">Accrued liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">30,825</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">61,153</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_ztR7194T2JG2" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Payable for acquisition of subsidiaries</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">75,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1186">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--InterestPayableCurrent_iI_z54Ns4wO8YZ6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Accrued interest</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1188">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,173</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AccruedSalariesCurrent_iI_zTHXscHoVvQ1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Salary payable - management</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">89,628</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">92,229</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_zUgStb3Q7esd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Salary payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,708</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1195">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zEwyJCdr5Dt9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Employee benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">112,309</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">105,221</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_zTgwnjTVDHo4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">203,753</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">40,273</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--OtherLiabilitiesCurrent_iI_c20220930_zUapxrbfaqm9">515,223</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--OtherLiabilitiesCurrent_iI_c20211231_zjYWq4tWA8c">307,049</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherCurrentLiabilitiesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of other current liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherCurrentLiabilitiesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>52
<FILENAME>R41.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205007554224">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 11 - SEGMENTS (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingAbstract', window );"><strong>Segment Reporting [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock', window );">NOTE 11 - SEGMENTS - Schedule of Operating Activities by Geographic Segment</a></td>
<td class="text"><p id="xdx_89B_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zxMVfzb6Mb3l" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Three months
ended September 30, 2022</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_8BE_zhWhbAcLoUif" style="display: none">NOTE
11 - SEGMENTS - Schedule of Operating Activities by Geographic Segment</span></p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20220701__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zlbiGH56Kekb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20220701__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z3XE4nPJf3d5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20220701__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zzNp4OIsseQh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20220701__20220930_zDHO7LDsxCQe">&#160;</td>
       </tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>USA</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Switzerland</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Elimination</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Total</b></td></tr>
  <tr id="xdx_401_eus-gaap--Revenues_zy4GiQ9oV9U2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 41%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">22,364,201</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">1,291,688</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(1,719,255</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">21,936,634</td></tr>
  <tr id="xdx_401_eus-gaap--CostOfRevenue_zdlGIzr02Njk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">21,226,541</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,114,388</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,719,255</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">20,621,674</td></tr>
  <tr id="xdx_40C_eus-gaap--GrossProfit_znjadAsopLZj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,137,660</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">177,300</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1285">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,314,960</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--OperatingExpensesAbstract_iB_zMOnrUdXz8Xb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--GeneralAndAdministrativeExpense_znbK9nct3HAg" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,089,194</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">166,953</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1295">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,256,147</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_p0p0_z1XVogl0wTxk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating income</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">48,466</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">10,347</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1300">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">58,813</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--NonoperatingIncomeExpense_p0p0_zkIzVNt29GT" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(29,411</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,090</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1305">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(31,501)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProfitLoss_p0p0_zExFvWfSM1oa" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">19,055</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">8,257</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1310">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">27,312</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Three months Ended September 30, 2021</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; width: 80%; border-collapse: collapse; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20210701__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zrXkrsBmQ9Oa">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20210701__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z55xMZoS8Asg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20210701__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zZjrKJetsimj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20210701__20210930_zbuqojBqUfoc">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USA</b></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Switzerland</b></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Elimination</b></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td colspan="2" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td></tr>
  <tr id="xdx_402_eus-gaap--Revenues_zEBaCt8WvpKb" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 45%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenues</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,347,282</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,189,230</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(19,773</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16,516,739</span></td></tr>
  <tr id="xdx_402_eus-gaap--CostOfRevenue_zsAT1T4S26de" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost of revenue</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14,706,065</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">989,395</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(19,773</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,675,687</span></td></tr>
  <tr id="xdx_406_eus-gaap--GrossProfit_ztV43WnyzYo6" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross profit</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">641,217</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">199,835</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1325">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">841,052</span></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--OperatingExpensesAbstract_iB_zCW3DqbWVBob" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating expenses</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--GeneralAndAdministrativeExpense_zIPtg7cGIxb3" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">General and administration</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">738,578</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">218,617</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1335">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">957,195</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_p0p0_zVWHcZ23tCna" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating loss</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(97,361</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(18,782</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1340">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(116,143)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--NonoperatingIncomeExpense_p0p0_z5jdUHislW72" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other income</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,525</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,400</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1345">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,925</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProfitLoss_p0p0_zYCpf1ACDWv6" style="vertical-align: bottom; background-color: white">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Net loss</b></span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(95,836</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(15,382</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1350">&#8212;</span>&#160;&#160;</span></td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(111,218)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Nine months
ended September 30, 2022</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20220101__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z1uHzDB7dhb3">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20220101__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zTq8ZgLj2iRa">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20220101__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zbD1oP6AXUwb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20220101__20220930_zBoZRPeY32Na">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>USA</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Switzerland</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Elimination</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Total</b></td></tr>
  <tr id="xdx_405_eus-gaap--Revenues_zbCHnDyzFwf1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 41%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">63,898,961</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">3,554,591</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(2,397,891</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">65,055,661</td></tr>
  <tr id="xdx_401_eus-gaap--CostOfRevenue_zQxd8TJCvDJ4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">61,838,539</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,969,719</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,397,891</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">62,410,367</td></tr>
  <tr id="xdx_40E_eus-gaap--GrossProfit_z3SbYCT6Sh63" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,060,422</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">584,872</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1365">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,645,294</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--OperatingExpensesAbstract_iB_zfOwcSLObdPf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--GeneralAndAdministrativeExpense_zcZtqIACElQe" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,792,287</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">597,810</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1375">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,390,097</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--OperatingIncomeLoss_p0p0_zTqZXGJ8fKPj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(731,865</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(12,938</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1380">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(744,803)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NonoperatingIncomeExpense_p0p0_zNt4ZyjkII2" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(45,938</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,865</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1385">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(38,073)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--ProfitLoss_p0p0_zQ9llbAczFYh" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(777,803</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,073</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1390">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(782,876)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Nine months Ended September 30, 2021</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20210101__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zAJQlyVtiUJg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20210101__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zTzw9kU8UQsg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20210101__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zLXzKmQiHWoi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20210101__20210930_ziLJwtBjj3Ok">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_405_eus-gaap--Revenues_zOoeDh3Bwo3k" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 41%">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">43,404,674</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">3,474,215</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(36,172</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">46,842,717</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zXEbhJpZV6X8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">42,487,024</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,018,878</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(36,172</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">45,469,730</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_zZ0VJkpINpV4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">917,650</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">455,337</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1405">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,372,987</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--OperatingExpensesAbstract_iB_zuMiYoAW5rT7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--GeneralAndAdministrativeExpense_z56RoYrfssMl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,077,319</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">587,154</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1415">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,664,473</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_p0p0_zOjP9Y15g577" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,159,669</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(131,817</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1420">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,291,486)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--NonoperatingIncomeExpense_p0p0_zDe4wnX0gaod" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(839,316</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">18,723</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1425">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(820,593)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProfitLoss_p0p0_z4R81oWsqLsl" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Net loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,998,985</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(113,094</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1430">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,112,079)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><i>Asset
Information</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The following
table shows asset information by geographic segment as of September 30, 2022 and December 31, 2021:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20220930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zoM6a6vODrzl">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zxM4sbsg7GRg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20220930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zHXTX8BAggO5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20220930_zdZkkEj6rue3">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif">September 30, 2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_40A_eus-gaap--AssetsAbstract_iB_zc5UHXUdiT89" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--AssetsCurrent_i01I_zdSY5J1JFpz3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 41%; text-align: left; text-indent: 6pt; padding-left: 5.4pt">Current assets</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">5,628,559</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">1,091,622</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(578,999</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">6,141,182</td></tr>
  <tr id="xdx_40A_eus-gaap--AssetsNoncurrent_i01I_zb9zZhehj6c6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 6pt; padding-left: 5.4pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">11,660,618</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">600,882</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(6,184,562</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,076,938</td></tr>
  <tr id="xdx_401_eus-gaap--LiabilitiesAbstract_iB_z3f3E5UNgJz9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; padding-left: 5.4pt">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--LiabilitiesCurrent_i01I_zGtEPAKADBVc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 6pt; padding-left: 5.4pt">Current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,729,868</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,619,112</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(578,999</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,769,981</td></tr>
  <tr id="xdx_40E_eus-gaap--LiabilitiesNoncurrent_i01I_zXjqMyR4tHs5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 5pt; padding-left: 5.4pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1458">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">246,473</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1460">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">246,473</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z1ZK41RZWMr5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zgMvyKa93iYb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z6h26zEV8fCb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20211231_zXvG8k5oxQfd">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: justify">December 31, 2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--AssetsAbstract_iB_z1nwlnLdXzL" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--AssetsCurrent_i01I_zjLGjw6DBIm" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 41%; text-align: left; text-indent: 10pt">Current assets</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">5,783,859</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">997,216</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(214,551</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">6,566,524</td></tr>
  <tr id="xdx_405_eus-gaap--AssetsNoncurrent_i01I_zjadKwFfKF85" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,468,491</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">609,189</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,584,562</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,493,118</td></tr>
  <tr id="xdx_406_eus-gaap--LiabilitiesAbstract_iB_zQj6hB6VGmRc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zqzpeE8MXdch" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,070,972</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,506,594</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(214,551</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,363,015</td></tr>
  <tr id="xdx_40D_eus-gaap--LiabilitiesNoncurrent_i01I_z0hrdoTT33Jl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1488">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">275,729</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1490">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">275,729</td></tr>
  </table>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 25<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8813-108599<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<FILENAME>R42.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204993550672">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 4 - ACQUISITION (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination and Asset Acquisition [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock', window );">NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_z5A6lDmQLWK5" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20200415_zk4esBSRos12">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%; text-align: justify; padding-bottom: 1pt">Total purchase price</td><td style="width: 10%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 18%; text-align: right"><span id="xdx_901_eus-gaap--BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_c20200401__20200415_zBEWaPlAmFK5">180,000</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zoj1N3KMzyi1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">135,781</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_zVAHDFYau9K5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Other current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">953</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_zzhNufuEWAjd" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Property and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">34,075</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_zJHBq5IVocgf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Intangible asset</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">21,875</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_z7AeOOy3nn4l" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Total identifiable assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">192,684</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_zGSr43iuIogc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Accounts payable</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(100</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_z0cLIWxWhCPd" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Total liabilities assumed</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(100</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40E_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets_iI_zzsD1gK7AX62" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Net assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">192,584</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_zsqGUmzBBUl3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Non-controlling interest</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">94,366</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zIO4Sw9lfLLa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Total net assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">98,218</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--Goodwill_iI_zOKNP8U8yjNf" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Goodwill</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">81,782</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionProFormaInformationTextBlock', window );">NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zB2s9oBcDVZe" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details)">
    <tr>
       <td style="text-indent: -4pt">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zH4mYA336Xz7">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20210101__20210930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z152PFIrEf3i">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Nine Months Ended</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr id="xdx_40A_eus-gaap--Revenues_zG34eQ9cnwv3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">69,165,130</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">59,028,492</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zuBGvofNBNqc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">66,683,557</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">56,430,726</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--GrossProfit_zzEhlUzkMKY4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,481,573</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,597,766</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -4pt; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left"> </td></tr>
  <tr id="xdx_40A_eus-gaap--OperatingExpensesAbstract_iB_zw69LQ6O9ame" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,322,526</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,724,857</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_zVcQRgucfjk9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,840,953</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,127,091</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -4pt; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--NonoperatingIncomeExpense_p0p0_zgGCH4nLMM47" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(38,073</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(820,593</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NetIncomeLoss_znn59KzVcsCh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net Loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,879,026</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,947,684</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table><span></span>
</td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zfvoDDf77BT3" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20210101__20211231_zB20VptCSmRh">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td></tr>
  <tr id="xdx_409_eus-gaap--BusinessAcquisitionsProFormaRevenue_z0k5JwQQFPSc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">55,784,168</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--BusinessAcquisitionsProFormaCostOfRevenue_z8Uiz4GADrX9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Cost of revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">54,631,017</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_ecustom--BusinessAcquisitionsProFormaGrossProfit_zyooqz1JdSoc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,153,151</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--BusinessAcquisitionsProFormaOperatingExpenses_zqJA3XzyQQ5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,224,903</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--BusinessAcquisitionsProFormaOperatingLoss_z99oSibsKWy3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,071,752</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_ecustom--BusinessAcquisitionsProFormaOtherExpense_zIiuKQHSXLU3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,487,315</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zT5nJifHIxxd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Net Loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(6,559,067</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionProFormaInformationTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionProFormaInformationTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAndAssetAcquisitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>54
<FILENAME>R43.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002968992">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract', window );"><strong>Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherCurrentAssetsTextBlock', window );">NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--OtherCurrentAssetsTextBlock_zFp1oAD7DQD6" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20211231_zr277t3TD874">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20201231_ztDR3zVJhVB6">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr id="xdx_408_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_z9iQGHuHgaCj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Subscription receivable</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">100,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2344">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_zQ4Od84HrXo5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other receivable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">143,187</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">77,557</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--OtherPrepaidExpenseCurrent_iI_z5jXn8WsTQ46" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">23,320</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2350">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--IncomeTaxReceivable_iI_zQrQ992z4wH3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Tax receivable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">603</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">600</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_z9Dd0XfnYE5f" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="display: none; padding-bottom: 2.5pt; visibility: hidden"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total
    prepaid and other current assets</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">267,110</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">78,157</span></td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherCurrentAssetsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for other current assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherCurrentAssetsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<FILENAME>R44.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205005143984">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock', window );">NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_zFsKp0OWpvH1" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
  <tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -4pt; vertical-align: bottom"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_490_20220930_zqFYU7I65M81" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_49F_20211231_zPsUlZzgKmO8" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -4pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; text-align: left; padding-left: 5.4pt">Telecommunication equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zOubBSGqkID6">301,462</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_z127mX70aVcj">258,871</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Telecommunication software</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zkxzUsReOYk5">581,545</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_z0s0dCZoCVNh">618,125</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zvnsxMPrtanl">97,096</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentGross_iI_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_z2Shj9r616fc">108,805</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930_zJ8wNhSOwKU1">980,103</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231_zIK6uW6G9Vab">985,801</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Accumulated depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20220930_ztNNQQbMcYgk">588,341</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_900_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20211231_ztbqWjrRCnwl">576,419</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Property and equipment, net</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20220930_zyBZqiaRrRTb">391,762</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20211231_zmR3bUWGDB54">409,382</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_z0jr6PfOXV6i" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20211231_zOFSNDaeVbY">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20201231_z1ztVS05AFvc">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Telecommunication equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zArnXnlR8Mqh">258,871</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_p0p0_z1hMN88EcJ86">259,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Telecommunication software</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zTfbaCi6Z6rf">618,125</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_p0p0_zNSGkcGhsRG2">530,514</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zopKAL5mpTIl">108,805</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_iI_p0p0_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zUSmxLjwZ7l7">47,206</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>985,801</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>836,720</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Accumulated depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_900_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20211231_zMyUwqc5ZbY8">576,419</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20201231_zm4jgva6FT3e">486,190</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20211231_z0Xd1c6y77vc">409,382</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentNet_c20201231_p0p0_zZ06oA1mDn6">350,530</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of public utility physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation expense and method used, including composite depreciation, and accumulated depreciation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 980<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=84167750&amp;loc=d3e42232-110370<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>56
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205000713584">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 7 &#8211;LOANS PAYABLE (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfDebtTableTextBlock', window );">NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfDebtTableTextBlock_zPf2o4oUcqdi" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       </tr>
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
                                            31,</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
                                            31,</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Interest</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Term</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"/>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Rate</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: left">Unique Funding Solutions_2</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"><span>2,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"><span>Note
    was issued on October 12, 2018 and due on January 17, 2019</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span>28.6%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">YES LENDER LLC 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>5,403</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on August 3, 2020 and due on January 12, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>26.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Advance Service Group LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12,143</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on October 20, 2020, and due on February 19, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>29.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>63,158</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on March 18, 2020 and due on December 15, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 2</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>68,421</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on March 25, 2020 and due on December 15, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>66,316</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 1, 2020 and due on October 1, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 4</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>73,684</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 2, 2020 and due on October 2, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">12.0%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 5</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>36,842</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 7, 2020 and due on October 7, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 6</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>84,211</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 15, 2020 and due on October 15, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 7</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">55,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 20, 2020 and due on December 15, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 14</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>32,432</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 4, 2020 and due on January 4, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Labrys Fund</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>280,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on June 26, 2020 and due on April 1, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>300,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on September 1, 2020 and due on September 1, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 1</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>77,778</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 10, 2020 and due on January 9, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 2</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>27,778</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 18, 2020 and due on January 17, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>55,556</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 24, 2020 and due on January 23, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 4</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>111,111</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on December 30, 2020 and due on January 29, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Bridge Loan</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z9YidjXQrNul">222,222</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20201231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zlJIPaXVIw8a"><span style="-sec-ix-hidden: xdx2ixbrl2378">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_907_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z9HijTLZmtM1">Note
    was issued on November 1, 2021 and due on January 30, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zmXzfJNBPpej">18.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Martus</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>100,634</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>108,609</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on October 23, 2018 and due on January 3, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>5.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Swisspeers AG</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>9,605</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>49,187</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span>Note
    was issued on April 8, 2019 and due on October 4, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>7.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Darlene Covid19</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>109,690</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>113,040</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"><span>Note
    was issued on April 1, 2020 and due on March 31, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>0.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231_zjp8vriw5Fc3">442,151</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_c20201231_p0p0_zLa17sUlUi5k">1,622,669</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span>7,406</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span>19,221</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--LongTermDebt_p0p0_c20211231_z48nbaxlGwg">434,745</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--LongTermDebt_c20201231_p0p0_z8xL51dqJ8G9">1,603,448</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--LongTermDebtCurrent_iNI_di_c20211231_zFd632yDFLv6">315,450</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LongTermDebtCurrent_c20201231_p0p0_z45OYF3WEnPe">1,332,612</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--LongTermDebtNoncurrent_p0p0_c20211231_zpGAYuRDqXM8">119,295</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--LongTermDebtNoncurrent_c20201231_p0p0_zYqRT4kEpyac">270,836</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock', window );">NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zOwDloFMi8V2" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; padding-left: 5.4pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_909_eus-gaap--LoansPayable_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zg3BjrBs5x11">18,457</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_903_eus-gaap--LoansPayable_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zlBNaXWOM5O1">19,929</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--LoansPayable_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zFcZRekFRJ72">203,180</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--LoansPayable_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zhfsWuSiTyL1">219,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--LoansPayable_p0p0_c20220930_zh8BUYhzo95k">221,637</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--LoansPayable_p0p0_c20211231_zt7xOokf1qJc">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt">Less: Current portion of loans payable &#8211;related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--LoansPayableCurrent_p0p0_c20220930_zbyJd8ty7E31">221,637</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--LoansPayableCurrent_p0p0_c20211231_zp41R7JabYZi">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 1pt">Long-term loans payable &#8211; related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LongTermLoansPayable_p0p0_c20220930_zIZobD44NOEc"><span style="-sec-ix-hidden: xdx2ixbrl1175">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--LongTermLoansPayable_p0p0_c20211231_z1rvBePFEs6b"><span style="-sec-ix-hidden: xdx2ixbrl1176">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88F_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zgKGzq61vnRl" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Alonso Van Der Biest</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span>80,200</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Alvaro Quintana</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>10,587</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>19,929</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span>1,737,512</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>219,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>226,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--LoansPayable_p0p0_c20211231_zPxCb5wdqroa">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--LoansPayable_c20201231_p0p0_zxDUmZLYgrej">2,054,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--LoansPayableCurrent_p0p0_c20211231_zwaWiUOH5YIf">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--LoansPayableCurrent_c20201231_p0p0_z6UGfox57DK5">2,054,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--LongTermLoansPayable_p0p0_c20211231_z5y2SdMMhNB9"><span style="-sec-ix-hidden: xdx2ixbrl2395">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--LongTermLoansPayable_c20201231_p0p0_zeJVqFi8pob1"><span style="-sec-ix-hidden: xdx2ixbrl2396">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfDebtTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfDebtTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>57
<FILENAME>R46.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002878352">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 8 &#8211; OTHER CURRENT LIABILITIES (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesDisclosureAbstract', window );"><strong>Other Liabilities Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesTableTextBlock', window );">NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--OtherLiabilitiesTableTextBlock_zHAfKc0ghac6" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_497_20211231_zXbSd3CWbeP9" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
    31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_499_20201231_z5XRQG7RztM1" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
    31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr id="xdx_40E_eus-gaap--AccruedLiabilitiesCurrent_iI_zIxqK7VTixYe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Accrued liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">61,153</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">6,789</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--InterestPayableCurrent_iI_ztzXnMylDm13" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accrued interest</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,173</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">170,960</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--ManagementFeePayable_iI_zhGshIv4kQX" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Salary payable - management</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">92,229</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">28,300</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zRtv7v3LZGEl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Employee benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">105,221</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">181,231</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iI_zlMGexc3DAsa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">40,273</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">26,396</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_zf4r4n85F13h" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">Total Other Current Liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">307,049</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">413,676</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of other liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>58
<FILENAME>R47.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205004842368">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 9 - CONVERTIBLE LOANS (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTextBlock', window );">NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ShortTermDebtTextBlock_z9Oc3izgNiZ6" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20211231_za5y235fLB9a">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20201231_zo4qojGSrBl6">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Promissory notes &#8211; Issued in fiscal year
    2019, with variable conversion features</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span>5,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Promissory notes &#8211; Issued in fiscal
    year 2020, with variable conversion features</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span>623,660</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--ConvertibleNotesPayable_iI_zqwfyrBgb69j" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total convertible notes payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2429">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">628,660</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--DebtInstrumentUnamortizedPremium_iNI_di_zW9RSH0izBG1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2432">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(372,290</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40E_ecustom--LoansPayableNetOfDiscount_iI_z84Wdtfi6dw3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2435">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">256,370</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--ConvertibleNotesPayableCurrent_iI_zFUZdvPmRisa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: current portion of convertible
    notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2438">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">253,554</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--ConvertibleLongTermNotesPayable_iI_zpHjxngC06j7" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2441">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,816</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock', window );">NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zv7cdDvX65Hh" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td colspan="9" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Warrants
                                            Outstanding</b></span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Shares</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Weighted
                                            Average Exercise Price</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Weighted
                                            Average Remaining Contractual life (in years)</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%">Outstanding, December 31, 2019</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20191231_zc9e99FMiOX4">367,343</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"><span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20191231_zlN7UumczPu8">0.480</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"><span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20191231_zPcYvZACXgJ2">4.05</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Granted</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20200101__20201231_zf4aEIrSIIze">6,500,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_zKiJgmfT7pF8">0.024</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_z0uLzH1wAPvj">6.00</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Reset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset_c20200101__20201231_z9TEw3PFVN3a">10,813,001</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_c20200101__20201231_zOWP1Xf6BUwd">0.014</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1_dtY_c20200101__20201231_zVralz5qXNTg">1.92</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Cashless Exercised</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther_c20200101__20201231_zjzsyGHnj22a">10,597,010</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_ziWIkX2uOvXj">0.023</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231_zOalR5jNwm9f">4.24</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Settled</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease_c20200101__20201231_z7ox1bKkv3n6">7,083,334</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20200101__20201231_zY3iqPnl44Qj">0.012</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_zaJWVP4nt5H4">1.64</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Outstanding, December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20201231_zmfz617wyVn4"><span style="-sec-ix-hidden: xdx2ixbrl2474">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20201231_zKlcfF861TR7"><span style="-sec-ix-hidden: xdx2ixbrl2475">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20201231_zB3LpuFso7Td"><span style="-sec-ix-hidden: xdx2ixbrl2476">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5047-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 50<br> -Section S99<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6784392&amp;loc=d3e188667-122775<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for short-term debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -URI https://asc.fasb.org/topic&amp;trid=2208564<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<FILENAME>R48.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002922112">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 10 &#8211; DERIVATIVE LIABILITY (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_DisclosureNote10DerivativeLiabilityAbstract', window );"><strong>Note 10 Derivative Liability</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock', window );">NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zABvF3Wd5o14" style="margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Year ended
    </b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>December 31,</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left">Expected term</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_900_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_z3gTlnGylJw5">0.16
                                            </span></span><span style="font-size: 10pt">- <span id="xdx_90D_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_z42FuvK65PDk">1.18
                                            </span></span><span style="font-size: 10pt">years </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_90B_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_zk7mFwbYf6L6">0.02
                                            </span></span><span style="font-size: 10pt">- <span id="xdx_90B_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_zgkmwIY6YkQ">6.00
                                            </span></span><span style="font-size: 10pt">years </span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Expected average volatility</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_903_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zuB1IPef17k7">145%
                                            </span></span><span style="font-size: 10pt">- <span id="xdx_901_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zRmUbWNnGEB2">241%</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_907_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_pdd_zG0yviI1xOw8">74%
                                            </span></span><span style="font-size: 10pt">- <span id="xdx_90E_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_pdd_z5ZQKQtB2bi9">550%</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected dividend yield</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--Dividends_p0p0_c20210101__20211231_zlCU05CnZANc"><span style="-sec-ix-hidden: xdx2ixbrl2490">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--Dividends_c20200101__20201231_p0p0_zkw4QUrosAm5"><span style="-sec-ix-hidden: xdx2ixbrl2491">&#8212;</span></span>&#160;&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Risk-free interest rate</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20210101__20211231_zQrVvbUILZz4">0.07%
                                            </span></span><span style="font-size: 10pt">- <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20210101__20211231_zt0Sbnbun2i8">0.09%</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20200101__20201231_pdd_zY2wBQflJRz3">0.05%
                                            </span></span><span style="font-size: 10pt">- <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20200101__20201231_pdd_zrufJpFgBlF6">2.56%</span></span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock', window );">NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_zos6IeEMdxnf" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)">
  <tr style="vertical-align: bottom">
    <td colspan="4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Fair Value
    Measurements Using Significant Observable Inputs (Level 3)</b></td><td style="padding-bottom: 1pt; text-align: left"><b>&#160;</b></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%">Balance - December 31, 2019</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 28%; text-align: right"><span id="xdx_908_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_p0p0_c20191231_zR3AX0J8Og4l">4,744,134</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Addition of new derivatives recognized as debt discounts</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_c20200101__20201231_zwA2DPzE7FUe">1,673,393</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Addition of new derivatives recognized as loss on derivatives</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet_c20200101__20201231_zWPiQphjzNTh">1,040,636</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Settled on issuance of common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_900_ecustom--ResolutionOfDerivativeLiabilitiesValue_p0p0_c20200101__20201231_zSfqfwHVNJ52">5,136,222</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Change in fair value of the derivative</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90C_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_p0p0_c20200101__20201231_z5HsYhsHAm7j">1,296,250</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Balance - December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DerivativeFairValueOfDerivativeNet_c20201231_p0p0_zviNiGvkQ1lc">1,025,691</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Settled on issuance of common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_900_ecustom--ResolutionOfDerivativeLiabilitiesValue_p0p0_c20210101__20211231_zvt0hZeDWIJ">708,611</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Change in fair value of the derivative</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_901_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_p0p0_c20210101__20211231_zALrIyha5srb">317,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Balance - December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DerivativeFairValueOfDerivativeNet_p0p0_c20211231_zWh49jahqRTa"><span style="-sec-ix-hidden: xdx2ixbrl2506">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock', window );">NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zdYvjb89mz0j" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Years Ended</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left">Addition of new derivatives recognized as loss
    on derivatives</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_903_eus-gaap--UnrealizedGainLossOnDerivatives_p0p0_c20210101__20211231_z9MOtIF2Tb17"><span style="-sec-ix-hidden: xdx2ixbrl2509">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_902_eus-gaap--UnrealizedGainLossOnDerivatives_p0p0_c20200101__20201231_zvEbn5K4RgNl">1,040,636</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Revaluation of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_ecustom--RevaluationOfDerivativeLiabilities_p0p0_c20210101__20211231_zXnshj0cwu6d">317,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_ecustom--RevaluationOfDerivativeLiabilities_p0p0_c20200101__20201231_ziBdcH1SMyHf">1,296,250</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">(Gain) on change in fair value of the
    derivative</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_907_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_p0p0_c20210101__20211231_zGupp3Erc8Rj">317,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_907_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_p0p0_c20200101__20201231_zWNHnzoZNVX6">255,614</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_DisclosureNote10DerivativeLiabilityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_DisclosureNote10DerivativeLiabilityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)<br> -URI https://asc.fasb.org/extlink&amp;oid=126976982&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of information about fair value of asset and liability not measured at fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2E<br> -URI https://asc.fasb.org/extlink&amp;oid=126976982&amp;loc=SL7498357-110258<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of derivative liabilities at fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>60
<FILENAME>R49.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204993537664">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock', window );">NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zXtMx0MompF1" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20211231_zjCIeSy4WyPd">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20201231_z1xHxK9PIAqh">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td></tr>
  <tr id="xdx_406_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iNI_p0p0_di_z663b2GKprYh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: justify">Net Operating loss carryforward</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">12,332,310</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">8,601,999</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Effective tax rate</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20210101__20211231_zxUBT6Vtijt8">21</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20200101__20201231_z29Cm1iG4wBd">21</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td></tr>
  <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGross_iI_p0p0_z3z8vOfS9t06" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Deferred tax asset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,589,785</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,806,420</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_iI_p0p0_z2B0GFQk30s3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Foreign taxes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(7,242</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(5,112</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_p0p0_z6Jm6A5mMsy9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Less: valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,136,141</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,341,272</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_400_eus-gaap--DeferredTaxAssetsNet_iI_maAzbZH_zOV2dHA2x2H" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">446,402</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">460,036</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<FILENAME>R50.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205008761168">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>May 13, 2022</div></th>
<th class="th"><div>Jun. 01, 2022</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestructuringCostAndReserveLineItems', window );"><strong>Restructuring Cost and Reserve [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationDateOfIncorporation', window );">Entity Incorporation, Date of Incorporation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jun. 24,  2011<span></span>
</td>
<td class="text">Jun. 24,  2011<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">NV<span></span>
</td>
<td class="text">NV<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_WhislTelecomLLCMember', window );">Whisl Telecom L L C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestructuringCostAndReserveLineItems', window );"><strong>Restructuring Cost and Reserve [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1', window );">Noncash or Part Noncash Acquisition, Interest Acquired</a></td>
<td class="nump">51.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember', window );">Smartbiz Telecom L L C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestructuringCostAndReserveLineItems', window );"><strong>Restructuring Cost and Reserve [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1', window );">Noncash or Part Noncash Acquisition, Interest Acquired</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">51.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationDateOfIncorporation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Date when an entity was incorporated</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationDateOfIncorporation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The level of ownership or equity interest acquired in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4332-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4304-108586<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4313-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestructuringCostAndReserveLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestructuringCostAndReserveLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=IQST_WhislTelecomLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_WhislTelecomLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>62
<FILENAME>R51.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204994979504">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts', window );">Allowance for Loan and Lease Loss, Recovery of Bad Debts</a></td>
<td class="nump">$ 26,299<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 137,749<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_ComputerEquipmentMember', window );">Computer Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite-Lived Intangible Asset, Useful Life</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_ComputerSoftwareIntangibleAssetMember', window );">Computer Software, Intangible Asset [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite-Lived Intangible Asset, Useful Life</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_MajorCustomersAxis=IQST_TenCustomersMember', window );">Ten Customers [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration Risk, Percentage</a></td>
<td class="nump">87.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_MajorCustomersAxis=IQST_SixCustomersMember', window );">Six Customers [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration Risk, Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">87.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (c)(4)<br> -URI https://asc.fasb.org/extlink&amp;oid=123577603&amp;loc=SL6953423-111524<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskPercentage1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9054-108599<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6351-108592<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI https://asc.fasb.org/extlink&amp;oid=123594938&amp;loc=d3e13531-108611<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123594938&amp;loc=d3e13537-108611<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6404-108592<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskPercentage1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_ComputerEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_ComputerEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_ComputerSoftwareIntangibleAssetMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_ComputerSoftwareIntangibleAssetMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MajorCustomersAxis=IQST_TenCustomersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=IQST_TenCustomersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MajorCustomersAxis=IQST_SixCustomersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=IQST_SixCustomersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>63
<FILENAME>R52.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204991050496">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 4 - ACQUISITIONS - Whisl Consideration (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 01, 2022</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>May 13, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts', window );">Business Acquisition, Transaction Costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Stock Issued During Period, Value, Acquisitions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 32,500<span></span>
</td>
<td class="nump">$ 325,000<span></span>
</td>
<td class="nump">357,500<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 50,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_WhislTelecomLLCMember', window );">Whisl Telecom L L C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts', window );">Business Acquisition, Transaction Costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationLiability', window );">Business Combination, Contingent Consideration, Liability</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Stock Issued During Period, Value, Acquisitions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">550,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AcquisitionCostsCumulative', window );">Acquisition Costs, Cumulative</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember', window );">Smartbiz Telecom L L C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts', window );">Business Acquisition, Transaction Costs</a></td>
<td class="nump">$ 725,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationLiability', window );">Business Combination, Contingent Consideration, Liability</a></td>
<td class="nump">75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Stock Issued During Period, Value, Acquisitions</a></td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 357,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AcquisitionCostsCumulative', window );">Acquisition Costs, Cumulative</a></td>
<td class="nump">$ 1,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AcquisitionCostsCumulative">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The capitalized costs incurred (excluded from amortization), as of the date of the balance sheet, to purchase, lease or otherwise acquire an unproved property, including costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers' fees, recording fees, legal costs, and other costs incurred in acquiring properties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 932<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-10.(c)(7)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126954596&amp;loc=d3e511914-122862<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AcquisitionCostsCumulative</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationContingentConsiderationLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liability recognized arising from contingent consideration in a business combination.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=126975305&amp;loc=d3e6927-128479<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 35<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126966325&amp;loc=d3e6819-128478<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 25<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=6911189&amp;loc=d3e6408-128476<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationContingentConsiderationLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued pursuant to acquisitions during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueAcquisitions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=IQST_WhislTelecomLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_WhislTelecomLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R53.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205001681392">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 4 - ACQUISITIONS - Smartbiz Consideration (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 01, 2022</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts', window );">Business Acquisition, Transaction Costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Stock Issued During Period, Value, Acquisitions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 32,500<span></span>
</td>
<td class="nump">$ 325,000<span></span>
</td>
<td class="nump">$ 357,500<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 50,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember', window );">Smartbiz Telecom L L C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts', window );">Business Acquisition, Transaction Costs</a></td>
<td class="nump">$ 725,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationLiability', window );">Business Combination, Contingent Consideration, Liability</a></td>
<td class="nump">$ 75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions', window );">Stock Issued During Period, Shares, Acquisitions</a></td>
<td class="nump">2,850,330<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">550,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Stock Issued During Period, Value, Acquisitions</a></td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 357,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AcquisitionCostsCumulative', window );">Acquisition Costs, Cumulative</a></td>
<td class="nump">$ 1,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AcquisitionCostsCumulative">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The capitalized costs incurred (excluded from amortization), as of the date of the balance sheet, to purchase, lease or otherwise acquire an unproved property, including costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers' fees, recording fees, legal costs, and other costs incurred in acquiring properties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 932<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-10.(c)(7)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126954596&amp;loc=d3e511914-122862<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AcquisitionCostsCumulative</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationContingentConsiderationLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liability recognized arising from contingent consideration in a business combination.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=126975305&amp;loc=d3e6927-128479<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 35<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126966325&amp;loc=d3e6819-128478<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 25<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=6911189&amp;loc=d3e6408-128476<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationContingentConsiderationLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued during the period pursuant to acquisitions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesAcquisitions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued pursuant to acquisitions during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueAcquisitions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>65
<FILENAME>R54.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205003591168">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>May 13, 2022</div></th>
<th class="th"><div>Apr. 15, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 135,781<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(100)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(100)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">98,218<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest', window );">Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 94,366<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_WhislTelecomLLCMember', window );">Whisl Telecom L L C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AcquisitionCostsCumulative', window );">Acquisition Costs, Cumulative</a></td>
<td class="nump">$ 1,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents</a></td>
<td class="nump">141,113<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationAcquiredReceivablesFairValue', window );">Business Combination, Acquired Receivable, Fair Value</a></td>
<td class="nump">109,762<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets</a></td>
<td class="nump">250,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable</a></td>
<td class="nump">241,426<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities</a></td>
<td class="nump">2,075<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities</a></td>
<td class="nump">243,501<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net</a></td>
<td class="nump">7,374<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue', window );">Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value</a></td>
<td class="nump">3,613<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized', window );">Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net</a></td>
<td class="nump">3,761<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest', window );">Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest</a></td>
<td class="nump">$ 1,796,239<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AcquisitionCostsCumulative">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The capitalized costs incurred (excluded from amortization), as of the date of the balance sheet, to purchase, lease or otherwise acquire an unproved property, including costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers' fees, recording fees, legal costs, and other costs incurred in acquiring properties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 932<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-10.(c)(7)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126954596&amp;loc=d3e511914-122862<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AcquisitionCostsCumulative</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAcquiredReceivablesFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value of acquired receivable from business combination, excluding certain loans and debt securities acquired in transfer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAcquiredReceivablesFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This element represents the fair value of the noncontrolling interest in the acquiree at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (e)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net amount, measured at acquisition-date fair value, of all the assets acquired and liabilities assumed that arise from contingencies and were recognized by the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities assumed at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 55<br> -Paragraph 37<br> -URI https://asc.fasb.org/extlink&amp;oid=123455525&amp;loc=d3e2207-128464<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount recognized as of the acquisition date for the assets, including goodwill, in excess of (less than) the aggregate liabilities assumed, less the noncontrolling interest in the acquiree.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=IQST_WhislTelecomLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_WhislTelecomLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>66
<FILENAME>R55.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205003520080">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Jun. 01, 2022</div></th>
<th class="th"><div>Apr. 15, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 135,781<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(100)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(100)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">98,218<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest', window );">Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 94,366<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember', window );">Smartbiz Telecom L L C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AcquisitionCostsCumulative', window );">Acquisition Costs, Cumulative</a></td>
<td class="nump">$ 1,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents</a></td>
<td class="nump">19,755<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationAcquiredReceivablesFairValue', window );">Business Combination, Acquired Receivable, Fair Value</a></td>
<td class="nump">789,515<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets</a></td>
<td class="nump">809,270<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable</a></td>
<td class="nump">807,265<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities</a></td>
<td class="nump">76,839<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities</a></td>
<td class="nump">884,104<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net</a></td>
<td class="nump">74,834<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue', window );">Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value</a></td>
<td class="nump">36,669<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized', window );">Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net</a></td>
<td class="nump">38,165<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest', window );">Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest</a></td>
<td class="nump">$ 1,838,165<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AcquisitionCostsCumulative">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The capitalized costs incurred (excluded from amortization), as of the date of the balance sheet, to purchase, lease or otherwise acquire an unproved property, including costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers' fees, recording fees, legal costs, and other costs incurred in acquiring properties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 932<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-10.(c)(7)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126954596&amp;loc=d3e511914-122862<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AcquisitionCostsCumulative</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAcquiredReceivablesFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value of acquired receivable from business combination, excluding certain loans and debt securities acquired in transfer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAcquiredReceivablesFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This element represents the fair value of the noncontrolling interest in the acquiree at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (e)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net amount, measured at acquisition-date fair value, of all the assets acquired and liabilities assumed that arise from contingencies and were recognized by the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities assumed at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 55<br> -Paragraph 37<br> -URI https://asc.fasb.org/extlink&amp;oid=123455525&amp;loc=d3e2207-128464<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount recognized as of the acquisition date for the assets, including goodwill, in excess of (less than) the aggregate liabilities assumed, less the noncontrolling interest in the acquiree.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>67
<FILENAME>R56.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204998070464">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 4 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="8">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Mar. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 21,936,634<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 64,702,018<span></span>
</td>
<td class="nump">$ 16,516,739<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 44,910,006<span></span>
</td>
<td class="nump">$ 65,055,661<span></span>
</td>
<td class="nump">$ 46,842,717<span></span>
</td>
<td class="nump">$ 64,702,018<span></span>
</td>
<td class="nump">$ 44,910,006<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenues</a></td>
<td class="nump">20,621,674<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">63,168,303<span></span>
</td>
<td class="nump">15,675,687<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">43,947,654<span></span>
</td>
<td class="nump">62,410,367<span></span>
</td>
<td class="nump">45,469,730<span></span>
</td>
<td class="nump">63,168,303<span></span>
</td>
<td class="nump">43,947,654<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">1,314,960<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,533,715<span></span>
</td>
<td class="nump">841,052<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">962,352<span></span>
</td>
<td class="nump">2,645,294<span></span>
</td>
<td class="nump">1,372,987<span></span>
</td>
<td class="nump">1,533,715<span></span>
</td>
<td class="nump">962,352<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="nump">58,813<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,983,916)<span></span>
</td>
<td class="num">(116,143)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,212,015)<span></span>
</td>
<td class="num">(744,803)<span></span>
</td>
<td class="num">(2,291,486)<span></span>
</td>
<td class="num">(2,983,916)<span></span>
</td>
<td class="num">(3,212,015)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Other expense</a></td>
<td class="num">(31,501)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (880,085)<span></span>
</td>
<td class="nump">4,925<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (3,487,315)<span></span>
</td>
<td class="num">(38,073)<span></span>
</td>
<td class="num">(820,593)<span></span>
</td>
<td class="num">(880,085)<span></span>
</td>
<td class="num">(3,487,315)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributed to stockholders of iQSTEL Inc.</a></td>
<td class="num">$ (68,863)<span></span>
</td>
<td class="num">$ (351,180)<span></span>
</td>
<td class="num">$ (554,970)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (198,954)<span></span>
</td>
<td class="num">$ (987,376)<span></span>
</td>
<td class="num">$ (1,942,391)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(975,013)<span></span>
</td>
<td class="num">(3,128,721)<span></span>
</td>
<td class="num">$ (3,837,773)<span></span>
</td>
<td class="num">$ (6,573,891)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_ProFormaAcquisitionsMember', window );">Pro Forma Acquisitions [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">69,165,130<span></span>
</td>
<td class="nump">59,028,492<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">66,683,557<span></span>
</td>
<td class="nump">56,430,726<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,481,573<span></span>
</td>
<td class="nump">2,597,766<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,840,953)<span></span>
</td>
<td class="num">(2,127,091)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Other expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(38,073)<span></span>
</td>
<td class="num">(820,593)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributed to stockholders of iQSTEL Inc.</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (1,879,026)<span></span>
</td>
<td class="num">$ (2,947,684)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 18: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=SL5780133-109256<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9031-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9038-108599<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9054-108599<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 22: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=IQST_ProFormaAcquisitionsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_ProFormaAcquisitionsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>68
<FILENAME>R57.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204991068176">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 4 &#8211; ACQUISITIONS (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>May 13, 2022</div></th>
<th class="th"><div>Jun. 01, 2022</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Stock Issued During Period, Value, Acquisitions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 32,500<span></span>
</td>
<td class="nump">$ 325,000<span></span>
</td>
<td class="nump">$ 357,500<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 50,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_WhislTelecomLLCMember', window );">Whisl Telecom L L C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1', window );">Noncash or Part Noncash Acquisition, Interest Acquired</a></td>
<td class="nump">51.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AcquisitionCostsCumulative', window );">Acquisition Costs, Cumulative</a></td>
<td class="nump">$ 1,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AcquisitionCosts', window );">Acquisition Costs, Period Cost</a></td>
<td class="nump">$ 1,250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Stock Issued During Period, Value, Acquisitions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 550,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions', window );">Stock Issued During Period, Shares, Acquisitions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,461,653<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember', window );">Smartbiz Telecom L L C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1', window );">Noncash or Part Noncash Acquisition, Interest Acquired</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">51.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AcquisitionCostsCumulative', window );">Acquisition Costs, Cumulative</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AcquisitionCosts', window );">Acquisition Costs, Period Cost</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Stock Issued During Period, Value, Acquisitions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 357,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions', window );">Stock Issued During Period, Shares, Acquisitions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,850,330<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">550,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AcquisitionCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The capitalized costs incurred during the period (excluded from amortization) to purchase, lease or otherwise acquire an unproved property, including costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers' fees, recording fees, legal costs, and other costs incurred in acquiring properties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 932<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-10(c)(7)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126954596&amp;loc=d3e511914-122862<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 932<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-10(c)(3)(ii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126954596&amp;loc=d3e511914-122862<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AcquisitionCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AcquisitionCostsCumulative">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The capitalized costs incurred (excluded from amortization), as of the date of the balance sheet, to purchase, lease or otherwise acquire an unproved property, including costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers' fees, recording fees, legal costs, and other costs incurred in acquiring properties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 932<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-10.(c)(7)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126954596&amp;loc=d3e511914-122862<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AcquisitionCostsCumulative</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The level of ownership or equity interest acquired in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4332-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4304-108586<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4313-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued during the period pursuant to acquisitions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesAcquisitions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued pursuant to acquisitions during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueAcquisitions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=IQST_WhislTelecomLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_WhislTelecomLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>69
<FILENAME>R58.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204998049888">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, Plant and Equipment, Gross</a></td>
<td class="nump">$ 980,103<span></span>
</td>
<td class="nump">$ 985,801<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</a></td>
<td class="nump">588,341<span></span>
</td>
<td class="nump">576,419<span></span>
</td>
<td class="nump">$ 486,190<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property, Plant and Equipment, Net</a></td>
<td class="nump">391,762<span></span>
</td>
<td class="nump">409,382<span></span>
</td>
<td class="nump">350,530<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_TechnologyEquipmentMember', window );">Technology Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, Plant and Equipment, Gross</a></td>
<td class="nump">301,462<span></span>
</td>
<td class="nump">258,871<span></span>
</td>
<td class="nump">259,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_SoftwareDevelopmentMember', window );">Software Development [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, Plant and Equipment, Gross</a></td>
<td class="nump">581,545<span></span>
</td>
<td class="nump">618,125<span></span>
</td>
<td class="nump">530,514<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OtherMachineryAndEquipmentMember', window );">Other Machinery and Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, Plant and Equipment, Gross</a></td>
<td class="nump">$ 97,096<span></span>
</td>
<td class="nump">$ 108,805<span></span>
</td>
<td class="nump">$ 47,206<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124429447&amp;loc=SL124453093-239630<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_TechnologyEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_TechnologyEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_SoftwareDevelopmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_SoftwareDevelopmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OtherMachineryAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OtherMachineryAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>70
<FILENAME>R59.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205007778832">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation, Depletion and Amortization, Nonproduction</a></td>
<td class="nump">$ 91,221<span></span>
</td>
<td class="nump">$ 66,924<span></span>
</td>
<td class="nump">$ 91,474<span></span>
</td>
<td class="nump">$ 68,602<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>71
<FILENAME>R60.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205001061696">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="nump">$ 194,794<span></span>
</td>
<td class="nump">$ 442,151<span></span>
</td>
<td class="nump">$ 1,622,669<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebt', window );">Long-Term Debt</a></td>
<td class="nump">194,794<span></span>
</td>
<td class="nump">434,745<span></span>
</td>
<td class="nump">1,603,448<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtCurrent', window );">Long-Term Debt, Current Maturities</a></td>
<td class="nump">93,204<span></span>
</td>
<td class="nump">315,450<span></span>
</td>
<td class="num">(1,332,612)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtNoncurrent', window );">Long-Term Debt, Excluding Current Maturities</a></td>
<td class="nump">101,590<span></span>
</td>
<td class="nump">119,295<span></span>
</td>
<td class="nump">270,836<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=us-gaap_BridgeLoanMember', window );">Bridge Loan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 222,222<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on November 1, 2020 and due on January 30, 2022<span></span>
</td>
<td class="text">Note
    was issued on November 1, 2021 and due on January 30, 2022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">18.00%<span></span>
</td>
<td class="nump">18.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_MartusMember', window );">Martus</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="nump">$ 93,204<span></span>
</td>
<td class="nump">$ 100,634<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on October 23, 2018 and due on January 3, 2023<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_SwisspeersAgMember', window );">Swisspeers AG</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">9,605<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on April 8, 2019 and originally due on October 4, 2022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">7.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_DarleneCovi19Member', window );">Darlene Covi19</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="nump">$ 101,590<span></span>
</td>
<td class="nump">109,690<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">0.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_LoansPayableOneMember', window );">Loans Payable One [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedDiscount', window );">Debt Instrument, Unamortized Discount</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 7,406<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentCarryingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466204&amp;loc=SL6031897-161870<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentCarryingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateStatedPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Contractual interest rate for funds borrowed, under the debt agreement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateStatedPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPaymentTerms">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the payment terms of the debt instrument (for example, whether periodic payments include principal and frequency of payments) and discussion about any contingencies associated with the payment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(3))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123599511&amp;loc=d3e64711-112823<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPaymentTerms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedDiscount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after accumulated amortization, of debt discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1A<br> -URI https://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28541-108399<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=114775985&amp;loc=d3e28878-108400<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495340-112611<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentUnamortizedDiscount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, excluding unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466204&amp;loc=SL6031897-161870<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69C<br> -URI https://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495737-112612<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69B<br> -URI https://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495735-112612<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495340-112611<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after unamortized (discount) premium and debt issuance costs, of long-term debt, classified as current. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, excluding unamortized premium (discount) and debt issuance cost, of long-term debt classified as noncurrent. Excludes lease obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=us-gaap_BridgeLoanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=us-gaap_BridgeLoanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_MartusMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_MartusMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_SwisspeersAgMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_SwisspeersAgMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_DarleneCovi19Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_DarleneCovi19Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_LoansPayableOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_LoansPayableOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>72
<FILENAME>R61.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204993441296">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Loans Payable</a></td>
<td class="nump">$ 221,637<span></span>
</td>
<td class="nump">$ 239,308<span></span>
</td>
<td class="nump">$ 2,054,379<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayableCurrent', window );">Loans Payable, Current</a></td>
<td class="nump">221,637<span></span>
</td>
<td class="nump">239,308<span></span>
</td>
<td class="nump">2,054,379<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermLoansPayable', window );">Loans Payable, Noncurrent</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_N49OfShareholderOfSwisslink1Member', window );">49% of Shareholder of SwissLink 1</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Loans Payable</a></td>
<td class="nump">18,457<span></span>
</td>
<td class="nump">19,929<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_N49OfShareholderOfSwisslink2Member', window );">49% of Shareholder of SwissLink 2</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Loans Payable</a></td>
<td class="nump">$ 203,180<span></span>
</td>
<td class="nump">$ 219,379<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16)(a)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of portion of long-term loans payable due within one year or the operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermLoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermLoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_N49OfShareholderOfSwisslink1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_N49OfShareholderOfSwisslink1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_N49OfShareholderOfSwisslink2Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_N49OfShareholderOfSwisslink2Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>73
<FILENAME>R62.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205003527472">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 6 &#8211;LOANS PAYABLE (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentDecreaseForgiveness', window );">Debt Instrument, Decrease, Forgiveness</a></td>
<td class="nump">$ 807,103<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 807,103<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ThirdPartyLoansMember', window );">Third Party Loans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherLoans', window );">Increase (Decrease) in Other Loans</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">444,444<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForLoans', window );">Payments for Loans</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">232,018<span></span>
</td>
<td class="nump">331,150<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=us-gaap_LoansPayableMember', window );">Loans Payable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest Expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">22,417<span></span>
</td>
<td class="nump">179,504<span></span>
</td>
<td class="nump">$ 191,281<span></span>
</td>
<td class="nump">$ 77,101<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AmortizationOfDebtDiscountPremium', window );">Amortization of Debt Discount (Premium)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,406<span></span>
</td>
<td class="nump">$ 63,666<span></span>
</td>
<td class="nump">78,481<span></span>
</td>
<td class="nump">$ 44,749<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseOtherLongTermDebt', window );">Interest Expense, Other Long-Term Debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">33,430<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseSubordinatedNotesAndDebentures', window );">Interest Expense, Subordinated Notes and Debentures</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 372,290<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfDebtDiscountPremium">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1A<br> -URI https://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28541-108399<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495355-112611<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.8)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AmortizationOfDebtDiscountPremium</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentDecreaseForgiveness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Decrease for amounts of indebtedness forgiven by the holder of the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentDecreaseForgiveness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherLoans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in loans classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOtherLoans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28555-108399<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (210.5-03(11))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseOtherLongTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of interest expense incurred on long-term debt classified as other, including, but not limited to, interest on long-term notes and amortization of issuance costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.8)<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseOtherLongTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseSubordinatedNotesAndDebentures">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Interest expense incurred during the reporting period on subordinated notes and debentures. Includes amortization of expenses incurred in the issuance of subordinated notes and debentures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.8)<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseSubordinatedNotesAndDebentures</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForLoans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cash payments for and related to principal collection on loans related to operating activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (g)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForLoans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ThirdPartyLoansMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ThirdPartyLoansMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=us-gaap_LoansPayableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=us-gaap_LoansPayableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>74
<FILENAME>R63.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205001370848">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE - 7  OTHER CURRENT LIABILITIES - Schedule of Other CurrentLiabilities (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="6">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 01, 2022</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Mar. 31, 2021</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>May 13, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestructuringCostAndReserveLineItems', window );"><strong>Restructuring Cost and Reserve [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Accrued liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 30,825<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 30,825<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 61,153<span></span>
</td>
<td class="nump">$ 6,789<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts', window );">Payable for acquisition of subsidiaries</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestPayableCurrent', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,173<span></span>
</td>
<td class="nump">170,960<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedSalariesCurrent', window );">Salary payable - management</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">89,628<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">89,628<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">92,229<span></span>
</td>
<td class="nump">22,300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmployeeRelatedLiabilitiesCurrent', window );">Salary payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,708<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,708<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedEmployeeBenefitsCurrent', window );">Employee benefits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">112,309<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">112,309<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">105,221<span></span>
</td>
<td class="nump">181,231<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherAccruedLiabilitiesCurrent', window );">Other current liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">203,753<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">203,753<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,273<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Other Liabilities, Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">515,223<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 515,223<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 307,049<span></span>
</td>
<td class="nump">$ 413,676<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">51,638,526<span></span>
</td>
<td class="nump">100,224,841<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Stock Issued During Period, Value, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,586,250<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,436,250<span></span>
</td>
<td class="nump">$ 1,915,005<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">180,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20,500<span></span>
</td>
<td class="nump">$ 30,490<span></span>
</td>
<td class="nump">$ 41,139<span></span>
</td>
<td class="nump">$ 34,538<span></span>
</td>
<td class="nump">$ 412,200<span></span>
</td>
<td class="nump">$ 564,000<span></span>
</td>
<td class="nump">$ 92,129<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,037,568<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Stock Issued During Period, Value, Acquisitions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32,500<span></span>
</td>
<td class="nump">$ 325,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 357,500<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue1', window );">[custom:CommonStockIssuedForSettlementOfDebtValue1]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 80,674<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,056,530<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,056,530<span></span>
</td>
<td class="nump">$ 889,093<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_WhislTelecomLLCMember', window );">Whisl Telecom L L C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestructuringCostAndReserveLineItems', window );"><strong>Restructuring Cost and Reserve [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts', window );">Payable for acquisition of subsidiaries</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions', window );">Stock Issued During Period, Shares, Acquisitions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,461,653<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Stock Issued During Period, Value, Acquisitions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 550,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember', window );">Smartbiz Telecom L L C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestructuringCostAndReserveLineItems', window );"><strong>Restructuring Cost and Reserve [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts', window );">Payable for acquisition of subsidiaries</a></td>
<td class="nump">$ 725,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions', window );">Stock Issued During Period, Shares, Acquisitions</a></td>
<td class="nump">2,850,330<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">550,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Stock Issued During Period, Value, Acquisitions</a></td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 357,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">161,367<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue1', window );">[custom:CommonStockIssuedForSettlementOfDebtValue1]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 80,674<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForSettlementOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForSettlementOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForSettlementOfDebtValue1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForSettlementOfDebtValue1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedEmployeeBenefitsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedEmployeeBenefitsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedSalariesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6935-107765<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedSalariesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeRelatedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeRelatedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestructuringCostAndReserveLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestructuringCostAndReserveLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued during the period pursuant to acquisitions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesAcquisitions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number, after forfeiture, of shares or units issued under share-based payment arrangement. Excludes shares or units issued under employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued pursuant to acquisitions during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueAcquisitions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=IQST_WhislTelecomLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_WhislTelecomLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>75
<FILENAME>R64.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205001395808">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 7 &#8211; OTHER CURRENT LIABILITIES (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="4">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jan. 07, 2021</div></th>
<th class="th"><div>Nov. 11, 2020</div></th>
<th class="th"><div>Nov. 03, 2020</div></th>
<th class="th"><div>Apr. 25, 2022</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
<th class="th"><div>Mar. 31, 2021</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common Stock, Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common Stock, Par or Stated Value Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">51,638,526<span></span>
</td>
<td class="nump">100,224,841<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common Stock, Shares, Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">151,830,378<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">151,830,378<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common Stock, Shares, Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">151,830,378<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">151,830,378<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="nump">118,133,432<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions', window );">[custom:ProceedsFromIssuanceOfCommonStockPurchaseOptions]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember', window );">Preferred Class A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember', window );">Preferred Class B [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember', window );">Preferred Class C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember', window );">Preferred Stock [Member] | Series A Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockVotingRights', window );">Preferred Stock, Voting Rights</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">On November 3, 2020, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock, consisting
of up&#160;10,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation, holders of Series A Preferred Stock will participate
on an equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution, or liquidation. Holders
of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters submitted to stockholders
at a rate of 51% of the total vote of stockholders.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">On
November 3, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred
stock entitled Series A Preferred Stock, consisting of up<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember', window );">Preferred Stock [Member] | Series B Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockVotingRights', window );">Preferred Stock, Voting Rights</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">On November
11, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock
entitled Series B Preferred Stock, consisting of up&#160;200,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation,
holders of Series B Preferred Stock will receive a liquidation preference of $81 per share in any distribution upon winding up, dissolution,
or liquidation of the Company before junior security holders, as provided in the designation. Holders of Series B Preferred Stock are
entitled to receive as, when, and if declared by the Board of Directors, dividends in kind at an annual rate equal to twenty four percent
(24%) of $81 per share for each of the then outstanding shares of Series B Preferred Stock, calculated on the basis of a 360-day year
consisting of twelve 30-day months. Holders of Series B Preferred Stock do not have voting rights but may convert into common stock after
twelve months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series
B Preferred Stock. Upon conversion, the shares are subject to a one-year leak-out restriction on sales into the market of no more than
5% previous month&#8217;s stock liquidity.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">On
November 11, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred
stock entitled Series B Preferred Stock, consisting of up<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember', window );">Preferred Stock [Member] | Series C Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockVotingRights', window );">Preferred Stock, Voting Rights</a></td>
<td class="text">On January 7, 2021, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock, consisting
of up&#160;200,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation, holders of Series C Preferred Stock will
rank junior to the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution upon winding
up, dissolution, or liquidation of the company, as provided in the designation. The holders of shares of Series C Preferred Stock have
no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally available for that
purpose. Holders of Series C Preferred Stock do not have voting rights but may convert into common stock after twenty four months from
the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series C Preferred Stock.
Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than 5% previous month&#8217;s stock
liquidity.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=IQST_TotalIssuedInPeriodMember', window );">Total Issued In Period [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,353,020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=IQST_ApolloManagementGroupIncMember', window );">Apollo Management Group Inc [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesSubscribedButUnissued', window );">Common Stock, Shares Subscribed but Unissued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OptionIndexedToIssuersEquityStrikePrice1', window );">Option Indexed to Issuer's Equity, Strike Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.00<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesSubscribedButUnissued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesSubscribedButUnissued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OptionIndexedToIssuersEquityStrikePrice1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Exercise or strike price stated in the contract for options indexed to the issuer's equity shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (a)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126731327&amp;loc=d3e90205-114008<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 480<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109262807&amp;loc=d3e22047-110879<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OptionIndexedToIssuersEquityStrikePrice1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496158-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockVotingRights">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of voting rights of nonredeemable preferred stock. Includes eligibility to vote and votes per share owned. Include also, if any, unusual voting rights.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21475-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockVotingRights</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesAPreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesAPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesBPreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesBPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesCPreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesCPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=IQST_TotalIssuedInPeriodMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=IQST_TotalIssuedInPeriodMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=IQST_ApolloManagementGroupIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=IQST_ApolloManagementGroupIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>76
<FILENAME>R65.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205000766688">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 9 - RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForAdvanceToAffiliate', window );">Payments for Advance to Affiliate</a></td>
<td class="nump">$ 1,000<span></span>
</td>
<td class="nump">$ 215,674<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromRelatedPartyDebt', window );">Proceeds from Related Party Debt</a></td>
<td class="nump">400<span></span>
</td>
<td class="nump">226<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 20,182<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueFromRelatedParties', window );">Due from Related Parties</a></td>
<td class="nump">351,139<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">424,086<span></span>
</td>
<td class="nump">221,790<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_RepaymentsOfRelatedPartyDebt2', window );">[custom:RepaymentsOfRelatedPartyDebt2]</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfRelatedPartyDebt', window );">Repayments of Related Party Debt</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">90,787<span></span>
</td>
<td class="nump">90,787<span></span>
</td>
<td class="nump">20,197<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Due to Related Parties, Current</a></td>
<td class="nump">26,613<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 26,613<span></span>
</td>
<td class="nump">$ 94,616<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ManagementFeeExpense', window );">Management Fee Expense</a></td>
<td class="nump">405,000<span></span>
</td>
<td class="nump">414,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities', window );">Increase (Decrease) in Employee Related Liabilities</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">976,200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToEmployees', window );">Payments to Employees</a></td>
<td class="nump">407,602<span></span>
</td>
<td class="nump">411,300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Share-Based Liabilities Paid</a></td>
<td class="nump">92,130<span></span>
</td>
<td class="nump">34,538<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_RlatedPartyMember', window );">Rlated Party [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForAdvanceToAffiliate', window );">Payments for Advance to Affiliate</a></td>
<td class="nump">1,000<span></span>
</td>
<td class="nump">35,674<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromRelatedPartyDebt', window );">Proceeds from Related Party Debt</a></td>
<td class="nump">100<span></span>
</td>
<td class="nump">$ 226<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff', window );">Accounts Receivable, Noncurrent, Accrued Interest, Writeoff</a></td>
<td class="nump">7,648<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_CEOMember', window );">C E O [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseDueFromOtherRelatedParties', window );">Increase (Decrease) Due from Other Related Parties</a></td>
<td class="nump">180,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff', window );">Accounts Receivable, Noncurrent, Accrued Interest, Writeoff</a></td>
<td class="nump">$ 8,004<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_RepaymentsOfRelatedPartyDebt2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_RepaymentsOfRelatedPartyDebt2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of writeoff of accrued interest on accounts receivable classified as noncurrent recognized by reversing interest income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3D<br> -URI https://asc.fasb.org/extlink&amp;oid=124255953&amp;loc=SL120267969-210447<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.10(3))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(C))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.3)<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToRelatedPartiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(C))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueToRelatedPartiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseDueFromOtherRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in receivables due from related parties classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseDueFromOtherRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate amount of obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ManagementFeeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expenses related to the managing member or general partner for management of the day-to-day business functions of the limited liability company (LLC) or limited partnership (LP).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ManagementFeeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForAdvanceToAffiliate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow from advancing money to an affiliate (an entity that is related but not strictly controlled by the entity).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForAdvanceToAffiliate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToEmployees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Payments of cash to employees, including wages and salaries, during the current period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3367-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToEmployees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromRelatedPartyDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromRelatedPartyDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfRelatedPartyDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfRelatedPartyDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash paid to settle liability for award under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_RlatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_RlatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_CEOMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_CEOMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>77
<FILENAME>R66.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204997912944">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseTermOfContract', window );">Lessee, Operating Lease, Term of Contract</a></td>
<td class="text">12 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">12 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseExpense', window );">Operating Lease, Expense</a></td>
<td class="nump">$ 56,405<span></span>
</td>
<td class="nump">$ 32,023<span></span>
</td>
<td class="nump">$ 37,823<span></span>
</td>
<td class="nump">$ 18,400<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseTermOfContract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Term of lessee's operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=128292326&amp;loc=SL77918673-209980<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseTermOfContract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating lease expense. Excludes sublease income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123391704&amp;loc=SL77918638-209977<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>78
<FILENAME>R67.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204993167328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 11 - SEGMENTS - Schedule of Operating Activities by Geographic Segment (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="4">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 21,936,634<span></span>
</td>
<td class="nump">$ 64,702,018<span></span>
</td>
<td class="nump">$ 16,516,739<span></span>
</td>
<td class="nump">$ 44,910,006<span></span>
</td>
<td class="nump">$ 65,055,661<span></span>
</td>
<td class="nump">$ 46,842,717<span></span>
</td>
<td class="nump">$ 64,702,018<span></span>
</td>
<td class="nump">$ 44,910,006<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">20,621,674<span></span>
</td>
<td class="nump">63,168,303<span></span>
</td>
<td class="nump">15,675,687<span></span>
</td>
<td class="nump">43,947,654<span></span>
</td>
<td class="nump">62,410,367<span></span>
</td>
<td class="nump">45,469,730<span></span>
</td>
<td class="nump">63,168,303<span></span>
</td>
<td class="nump">43,947,654<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">1,314,960<span></span>
</td>
<td class="nump">1,533,715<span></span>
</td>
<td class="nump">841,052<span></span>
</td>
<td class="nump">962,352<span></span>
</td>
<td class="nump">2,645,294<span></span>
</td>
<td class="nump">1,372,987<span></span>
</td>
<td class="nump">1,533,715<span></span>
</td>
<td class="nump">962,352<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administration</a></td>
<td class="nump">1,256,147<span></span>
</td>
<td class="nump">4,517,631<span></span>
</td>
<td class="nump">957,195<span></span>
</td>
<td class="nump">4,174,367<span></span>
</td>
<td class="nump">3,390,097<span></span>
</td>
<td class="nump">3,664,473<span></span>
</td>
<td class="nump">4,517,631<span></span>
</td>
<td class="nump">4,174,367<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="nump">58,813<span></span>
</td>
<td class="num">(2,983,916)<span></span>
</td>
<td class="num">(116,143)<span></span>
</td>
<td class="num">(3,212,015)<span></span>
</td>
<td class="num">(744,803)<span></span>
</td>
<td class="num">(2,291,486)<span></span>
</td>
<td class="num">(2,983,916)<span></span>
</td>
<td class="num">(3,212,015)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Other income (expense)</a></td>
<td class="num">(31,501)<span></span>
</td>
<td class="num">(880,085)<span></span>
</td>
<td class="nump">4,925<span></span>
</td>
<td class="num">(3,487,315)<span></span>
</td>
<td class="num">(38,073)<span></span>
</td>
<td class="num">(820,593)<span></span>
</td>
<td class="num">(880,085)<span></span>
</td>
<td class="num">(3,487,315)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="nump">27,312<span></span>
</td>
<td class="num">(3,864,001)<span></span>
</td>
<td class="num">(111,218)<span></span>
</td>
<td class="num">(6,699,330)<span></span>
</td>
<td class="num">(782,876)<span></span>
</td>
<td class="num">(3,112,079)<span></span>
</td>
<td class="num">(3,864,001)<span></span>
</td>
<td class="num">(6,699,482)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current assets</a></td>
<td class="nump">6,141,182<span></span>
</td>
<td class="nump">6,566,524<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,581,584<span></span>
</td>
<td class="nump">6,141,182<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,566,524<span></span>
</td>
<td class="nump">3,581,584<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Non-current assets</a></td>
<td class="nump">6,076,938<span></span>
</td>
<td class="nump">2,493,118<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,370,183<span></span>
</td>
<td class="nump">6,076,938<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,493,118<span></span>
</td>
<td class="nump">2,370,183<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">2,769,981<span></span>
</td>
<td class="nump">2,363,015<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,911,939<span></span>
</td>
<td class="nump">2,769,981<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,363,015<span></span>
</td>
<td class="nump">7,911,939<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Non-current liabilities</a></td>
<td class="nump">246,473<span></span>
</td>
<td class="nump">275,729<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 434,864<span></span>
</td>
<td class="nump">246,473<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">275,729<span></span>
</td>
<td class="nump">$ 434,864<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=IQST_USAMember', window );">U S A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">22,364,201<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15,347,282<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">63,898,961<span></span>
</td>
<td class="nump">43,404,674<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">21,226,541<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14,706,065<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">61,838,539<span></span>
</td>
<td class="nump">42,487,024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">1,137,660<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">641,217<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,060,422<span></span>
</td>
<td class="nump">917,650<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administration</a></td>
<td class="nump">1,089,194<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">738,578<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,792,287<span></span>
</td>
<td class="nump">3,077,319<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="nump">48,466<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(97,361)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(731,865)<span></span>
</td>
<td class="num">(2,159,669)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Other income (expense)</a></td>
<td class="num">(29,411)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,525<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(45,938)<span></span>
</td>
<td class="num">(839,316)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="nump">19,055<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(95,836)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(777,803)<span></span>
</td>
<td class="num">(2,998,985)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current assets</a></td>
<td class="nump">5,628,559<span></span>
</td>
<td class="nump">5,783,859<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,628,559<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,783,859<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Non-current assets</a></td>
<td class="nump">11,660,618<span></span>
</td>
<td class="nump">4,468,491<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,660,618<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,468,491<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">1,729,868<span></span>
</td>
<td class="nump">1,070,972<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,729,868<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,070,972<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Non-current liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=IQST_SwitzerlandMember', window );">Switzerland [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">1,291,688<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,189,230<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,554,591<span></span>
</td>
<td class="nump">3,474,215<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">1,114,388<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">989,395<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,969,719<span></span>
</td>
<td class="nump">3,018,878<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">177,300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">199,835<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">584,872<span></span>
</td>
<td class="nump">455,337<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administration</a></td>
<td class="nump">166,953<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">218,617<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">597,810<span></span>
</td>
<td class="nump">587,154<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="nump">10,347<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(18,782)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(12,938)<span></span>
</td>
<td class="num">(131,817)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Other income (expense)</a></td>
<td class="num">(2,090)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,865<span></span>
</td>
<td class="nump">18,723<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="nump">8,257<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(15,382)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(5,073)<span></span>
</td>
<td class="num">(113,094)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current assets</a></td>
<td class="nump">1,091,622<span></span>
</td>
<td class="nump">997,216<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,091,622<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">997,216<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Non-current assets</a></td>
<td class="nump">600,882<span></span>
</td>
<td class="nump">609,189<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">600,882<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">609,189<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">1,619,112<span></span>
</td>
<td class="nump">1,506,594<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,619,112<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,506,594<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Non-current liabilities</a></td>
<td class="nump">246,473<span></span>
</td>
<td class="nump">275,729<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">246,473<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">275,729<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=IQST_EliminationMember', window );">Elimination [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="num">(1,719,255)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(19,773)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,397,891)<span></span>
</td>
<td class="num">(36,172)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="num">(1,719,255)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(19,773)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,397,891)<span></span>
</td>
<td class="num">(36,172)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administration</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Other income (expense)</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current assets</a></td>
<td class="num">(578,999)<span></span>
</td>
<td class="num">(214,551)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(578,999)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(214,551)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Non-current assets</a></td>
<td class="num">(6,184,562)<span></span>
</td>
<td class="num">(2,584,562)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(6,184,562)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,584,562)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="num">(578,999)<span></span>
</td>
<td class="num">(214,551)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(578,999)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(214,551)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Non-current liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 18: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6904-107765<br><br>Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation due after one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(25))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(23))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(26))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(24))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 15: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3000-108585<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4569616-111683<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 23: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 29: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 31: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9031-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9038-108599<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9054-108599<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 22: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=IQST_USAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=IQST_USAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=IQST_SwitzerlandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=IQST_SwitzerlandMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=IQST_EliminationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=IQST_EliminationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>79
<FILENAME>R68.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002878352">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 12 &#8211; SUBSEQUENT EVENTS (Details Narrative)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
</tr>
<tr><th class="th">
<div>Nov. 14, 2022 </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventsAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Stock Issued During Period, Shares, Conversion of Convertible Securities</a></td>
<td class="nump">3,790,597<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued during the period as a result of the conversion of convertible securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-30)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495348-112611<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21475-112644<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>80
<FILENAME>R69.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205088934928">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ForeignCurrencyExchangeRateTranslation1', window );">Spot CHF: USD exchange rate</a></td>
<td class="nump">1.0974<span></span>
</td>
<td class="nump">1.1304<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeAverageExchangeRateFloor1', window );">Average CHF: USD exchange rate</a></td>
<td class="nump">1.0969<span></span>
</td>
<td class="nump">1.0662<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeAverageExchangeRateFloor1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Average floor rate on a group of foreign currency derivatives for example, but not limited to, floors or collars.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeAverageExchangeRateFloor1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:pureItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyExchangeRateTranslation1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Foreign exchange rate used to translate amounts denominated in functional currency to reporting currency.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section S99<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6897108&amp;loc=SL6897125-166521<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32618-110901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyExchangeRateTranslation1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:pureItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>81
<FILENAME>R70.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204991108880">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Apr. 15, 2020</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination and Asset Acquisition [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome', window );">Business Acquisitions, Purchase Price Allocation, Year of Acquisition, Net Effect on Income</a></td>
<td class="nump">$ 180,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents', window );">Cash</a></td>
<td class="nump">135,781<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther', window );">Other current assets</a></td>
<td class="nump">953<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment', window );">Property and equipment</a></td>
<td class="nump">34,075<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets', window );">Intangible asset</a></td>
<td class="nump">21,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets', window );">Total identifiable assets</a></td>
<td class="nump">192,684<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable', window );">Accounts payable</a></td>
<td class="num">(100)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities', window );">Total liabilities assumed</a></td>
<td class="num">(100)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets', window );">Net assets</a></td>
<td class="nump">192,584<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest', window );">Non-controlling interest</a></td>
<td class="nump">94,366<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet', window );">Total net assets</a></td>
<td class="nump">98,218<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
<td class="nump">$ 81,782<span></span>
</td>
<td class="nump">$ 5,172,146<span></span>
</td>
<td class="nump">$ 1,537,742<span></span>
</td>
<td class="nump">$ 1,537,742<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net effect on income before taxes of the amortization and accretion of premiums, discounts and intangible assets in the year of acquisition, when the assets of the acquired institution exceed 10 percent of the consolidated assets at the end of the most recent period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAndAssetAcquisitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of assets acquired at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of other assets expected to be realized or consumed before one year or the normal operating cycle, if longer, acquired at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit, acquired at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities assumed at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 55<br> -Paragraph 37<br> -URI https://asc.fasb.org/extlink&amp;oid=123455525&amp;loc=d3e2207-128464<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of property, plant, and equipment recognized as of the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 55<br> -Paragraph 37<br> -URI https://asc.fasb.org/extlink&amp;oid=123455525&amp;loc=d3e2207-128464<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount recognized as of the acquisition date for the assets, including goodwill, in excess of (less than) the aggregate liabilities assumed, less the noncontrolling interest in the acquiree.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128092470&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (h)<br> -URI https://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 55<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=122137925&amp;loc=d3e14258-109268<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=99380562&amp;loc=d3e13770-109266<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(15))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Goodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>82
<FILENAME>R71.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205005278912">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination and Asset Acquisition [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionsProFormaRevenue', window );">Revenues</a></td>
<td class="nump">$ 55,784,168<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_BusinessAcquisitionsProFormaCostOfRevenue', window );">Cost of revenues</a></td>
<td class="nump">54,631,017<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_BusinessAcquisitionsProFormaGrossProfit', window );">Gross profit</a></td>
<td class="nump">1,153,151<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_BusinessAcquisitionsProFormaOperatingExpenses', window );">Operating expenses</a></td>
<td class="nump">4,224,903<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_BusinessAcquisitionsProFormaOperatingLoss', window );">Operating loss</a></td>
<td class="num">(3,071,752)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_BusinessAcquisitionsProFormaOtherExpense', window );">Other expense</a></td>
<td class="num">(3,487,315)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss', window );">Net Loss</a></td>
<td class="num">$ (6,559,067)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_BusinessAcquisitionsProFormaCostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_BusinessAcquisitionsProFormaCostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_BusinessAcquisitionsProFormaGrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_BusinessAcquisitionsProFormaGrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_BusinessAcquisitionsProFormaOperatingExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_BusinessAcquisitionsProFormaOperatingExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_BusinessAcquisitionsProFormaOperatingLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_BusinessAcquisitionsProFormaOperatingLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_BusinessAcquisitionsProFormaOtherExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_BusinessAcquisitionsProFormaOtherExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The pro forma net Income or Loss for the period as if the business combination or combinations had been completed at the beginning of a period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionsProFormaRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The pro forma revenue for a period as if the business combination or combinations had been completed at the beginning of the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionsProFormaRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAndAssetAcquisitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>83
<FILENAME>R72.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002820944">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 4 - ACQUISITION (Details Narrative)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
</tr>
<tr><th class="th">
<div>Apr. 15, 2020 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination and Asset Acquisition [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired', window );">Business Acquisition, Percentage of Voting Interests Acquired</a></td>
<td class="nump">51.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome', window );">Business Acquisitions, Purchase Price Allocation, Year of Acquisition, Net Effect on Income</a></td>
<td class="nump">$ 180,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of voting equity interests acquired at the acquisition date in the business combination.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net effect on income before taxes of the amortization and accretion of premiums, discounts and intangible assets in the year of acquisition, when the assets of the acquired institution exceed 10 percent of the consolidated assets at the end of the most recent period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAndAssetAcquisitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>84
<FILENAME>R73.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204997907728">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract', window );"><strong>Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable', window );">Subscription receivable</a></td>
<td class="nump">$ 100,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsAndOtherReceivablesNetCurrent', window );">Other receivable</a></td>
<td class="nump">143,187<span></span>
</td>
<td class="nump">77,557<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherPrepaidExpenseCurrent', window );">Prepaid expenses</a></td>
<td class="nump">23,320<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxReceivable', window );">Tax receivable</a></td>
<td class="nump">603<span></span>
</td>
<td class="nump">600<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Total prepaid and other current assets</a></td>
<td class="nump">$ 267,110<span></span>
</td>
<td class="nump">$ 78,157<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsAndOtherReceivablesNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsAndOtherReceivablesNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of subscription receivable from investors who have been allocated common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of income taxes previously overpaid to tax authorities (such as U.S. Federal, state and local tax authorities) representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Also called income tax refund receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(4))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(10))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherPrepaidExpenseCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for other costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6387103&amp;loc=d3e6435-108320<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(7))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherPrepaidExpenseCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>85
<FILENAME>R74.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205005209968">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, Plant and Equipment, Gross</a></td>
<td class="nump">$ 980,103<span></span>
</td>
<td class="nump">$ 985,801<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</a></td>
<td class="nump">588,341<span></span>
</td>
<td class="nump">576,419<span></span>
</td>
<td class="nump">$ 486,190<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property, Plant and Equipment, Net</a></td>
<td class="nump">391,762<span></span>
</td>
<td class="nump">409,382<span></span>
</td>
<td class="nump">350,530<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_TechnologyEquipmentMember', window );">Technology Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, Plant and Equipment, Gross</a></td>
<td class="nump">301,462<span></span>
</td>
<td class="nump">258,871<span></span>
</td>
<td class="nump">259,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_SoftwareDevelopmentMember', window );">Software Development [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, Plant and Equipment, Gross</a></td>
<td class="nump">581,545<span></span>
</td>
<td class="nump">618,125<span></span>
</td>
<td class="nump">530,514<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OtherMachineryAndEquipmentMember', window );">Other Machinery and Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, Plant and Equipment, Gross</a></td>
<td class="nump">$ 97,096<span></span>
</td>
<td class="nump">$ 108,805<span></span>
</td>
<td class="nump">$ 47,206<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124429447&amp;loc=SL124453093-239630<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_TechnologyEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_TechnologyEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_SoftwareDevelopmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_SoftwareDevelopmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OtherMachineryAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OtherMachineryAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>86
<FILENAME>R75.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205007996960">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation, Depletion and Amortization, Nonproduction</a></td>
<td class="nump">$ 91,221<span></span>
</td>
<td class="nump">$ 66,924<span></span>
</td>
<td class="nump">$ 91,474<span></span>
</td>
<td class="nump">$ 68,602<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>87
<FILENAME>R76.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204991037424">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="nump">$ 194,794<span></span>
</td>
<td class="nump">$ 442,151<span></span>
</td>
<td class="nump">$ 1,622,669<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebt', window );">Long-Term Debt</a></td>
<td class="nump">194,794<span></span>
</td>
<td class="nump">434,745<span></span>
</td>
<td class="nump">1,603,448<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtCurrent', window );">Long-Term Debt, Current Maturities</a></td>
<td class="nump">93,204<span></span>
</td>
<td class="nump">315,450<span></span>
</td>
<td class="num">(1,332,612)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtCurrent', window );">Long-Term Debt, Current Maturities</a></td>
<td class="num">(93,204)<span></span>
</td>
<td class="num">(315,450)<span></span>
</td>
<td class="nump">1,332,612<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtNoncurrent', window );">Long-Term Debt, Excluding Current Maturities</a></td>
<td class="nump">101,590<span></span>
</td>
<td class="nump">119,295<span></span>
</td>
<td class="nump">270,836<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=us-gaap_BridgeLoanMember', window );">Bridge Loan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 222,222<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on November 1, 2020 and due on January 30, 2022<span></span>
</td>
<td class="text">Note
    was issued on November 1, 2021 and due on January 30, 2022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">18.00%<span></span>
</td>
<td class="nump">18.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentCarryingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466204&amp;loc=SL6031897-161870<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentCarryingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateStatedPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Contractual interest rate for funds borrowed, under the debt agreement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateStatedPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPaymentTerms">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the payment terms of the debt instrument (for example, whether periodic payments include principal and frequency of payments) and discussion about any contingencies associated with the payment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(3))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123599511&amp;loc=d3e64711-112823<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPaymentTerms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, excluding unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466204&amp;loc=SL6031897-161870<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69C<br> -URI https://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495737-112612<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69B<br> -URI https://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495735-112612<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495340-112611<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after unamortized (discount) premium and debt issuance costs, of long-term debt, classified as current. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, excluding unamortized premium (discount) and debt issuance cost, of long-term debt classified as noncurrent. Excludes lease obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=us-gaap_BridgeLoanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=us-gaap_BridgeLoanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>88
<FILENAME>R77.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205001887856">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Loans Payable</a></td>
<td class="nump">$ 221,637<span></span>
</td>
<td class="nump">$ 239,308<span></span>
</td>
<td class="nump">$ 2,054,379<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayableCurrent', window );">Loans Payable, Current</a></td>
<td class="nump">221,637<span></span>
</td>
<td class="nump">239,308<span></span>
</td>
<td class="nump">2,054,379<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermLoansPayable', window );">Loans Payable, Noncurrent</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16)(a)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of portion of long-term loans payable due within one year or the operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermLoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermLoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>89
<FILENAME>R78.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205007981424">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 7 &#8211;LOANS PAYABLE (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_RelatedPartyDebtToEquitySwapValue', window );">[custom:RelatedPartyDebtToEquitySwapValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,647,150<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=us-gaap_LoansPayableMember', window );">Loans Payable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest Expense</a></td>
<td class="nump">$ 22,417<span></span>
</td>
<td class="nump">$ 179,504<span></span>
</td>
<td class="nump">191,281<span></span>
</td>
<td class="nump">77,101<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AmortizationOfDebtDiscountPremium', window );">Amortization of Debt Discount (Premium)</a></td>
<td class="nump">$ 7,406<span></span>
</td>
<td class="nump">$ 63,666<span></span>
</td>
<td class="nump">$ 78,481<span></span>
</td>
<td class="nump">$ 44,749<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_RelatedPartyDebtToEquitySwapValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_RelatedPartyDebtToEquitySwapValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfDebtDiscountPremium">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1A<br> -URI https://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28541-108399<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495355-112611<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.8)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AmortizationOfDebtDiscountPremium</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28555-108399<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (210.5-03(11))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=us-gaap_LoansPayableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=us-gaap_LoansPayableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>90
<FILENAME>R79.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205005068880">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesDisclosureAbstract', window );"><strong>Other Liabilities Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Accrued liabilities</a></td>
<td class="nump">$ 30,825<span></span>
</td>
<td class="nump">$ 61,153<span></span>
</td>
<td class="nump">$ 6,789<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestPayableCurrent', window );">Accrued interest</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">8,173<span></span>
</td>
<td class="nump">170,960<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ManagementFeePayable', window );">Salary payable - management</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">92,229<span></span>
</td>
<td class="nump">28,300<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedEmployeeBenefitsCurrent', window );">Employee benefits</a></td>
<td class="nump">$ 112,309<span></span>
</td>
<td class="nump">105,221<span></span>
</td>
<td class="nump">181,231<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent', window );">Other current liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,273<span></span>
</td>
<td class="nump">26,396<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent', window );">Total Other Current Liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 307,049<span></span>
</td>
<td class="nump">$ 413,676<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities incurred to vendors for goods and services received, and accrued liabilities classified as other, payable within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedEmployeeBenefitsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedEmployeeBenefitsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ManagementFeePayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount of the unpaid portion of the fee payable to the managing member or general partner for management of the fund or trust.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ManagementFeePayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>91
<FILENAME>R80.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205000709744">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConvertibleNotesPayable', window );">Total convertible notes payable</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 628,660<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedPremium', window );">Less: Unamortized debt discount</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(372,290)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_LoansPayableNetOfDiscount', window );">Total convertible notes</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">256,370<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConvertibleNotesPayableCurrent', window );">Less: current portion of convertible notes</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">253,554<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConvertibleLongTermNotesPayable', window );">Long-term convertible notes</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,816<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_LoansPayableNetOfDiscount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_LoansPayableNetOfDiscount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleLongTermNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Convertible Notes Payable, excluding current portion. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleLongTermNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(13))<br> -URI https://asc.fasb.org/extlink&amp;oid=120401414&amp;loc=d3e603758-122996<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleNotesPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of the portion of long-term debt due within one year or the operating cycle if longer identified as Convertible Notes Payable. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleNotesPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedPremium">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after accumulated amortization, of debt premium.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=114775985&amp;loc=d3e28878-108400<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495340-112611<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1A<br> -URI https://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28541-108399<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentUnamortizedPremium</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>92
<FILENAME>R81.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204993511088">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details) - $ / shares<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">367,343<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Class of Warrant or Right, Exercise Price of Warrants or Rights</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 0.480<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WarrantsAndRightsOutstandingTerm', window );">Warrants and Rights Outstanding, Term</a></td>
<td class="text"> <span></span>
</td>
<td class="text">4 years 18 days<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted</a></td>
<td class="nump">6,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value</a></td>
<td class="nump">$ 0.024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term</a></td>
<td class="text">6 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset', window );">[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset]</a></td>
<td class="nump">10,813,001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested Options Forfeited, Weighted Average Grant Date Fair Value</a></td>
<td class="nump">$ 0.014<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Award Requisite Service Period</a></td>
<td class="text">1 year 11 months 1 day<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Other</a></td>
<td class="nump">10,597,010<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value</a></td>
<td class="nump">$ 0.023<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term</a></td>
<td class="text">4 years 2 months 26 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Period Increase (Decrease)</a></td>
<td class="nump">7,083,334<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value</a></td>
<td class="nump">$ 0.012<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2', window );">Share-Based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term</a></td>
<td class="text">1 year 7 months 20 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Exercise price per share or per unit of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21475-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Estimated period over which an employee is required to provide service in exchange for the equity-based payment award, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average fair value as of the grant date of equity-based award plans other than stock (unit) option plans that were not exercised or put into effect as a result of the occurrence of a terminating event.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(03)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted average fair value as of grant date pertaining to an equity-based award plan other than a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(02)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net number of non-option equity instruments granted to participants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Other increase (decrease) in number of shares reserved for issuance under non-option equity instrument agreements that is not separately disclosed.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of equity instruments other than options outstanding, including both vested and non-vested instruments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Increase (decrease) in the number of shares under non-option equity instrument agreements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for vested portions of options outstanding and currently exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average grant-date fair value of non-vested options forfeited.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term of exercisable stock options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WarrantsAndRightsOutstandingTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Period between issuance and expiration of outstanding warrant and right embodying unconditional obligation requiring redemption by transferring asset at specified or determinable date or upon event certain to occur, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126976982&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WarrantsAndRightsOutstandingTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>93
<FILENAME>R82.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205001069504">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 9 - CONVERTIBLE LOANS (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2021</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfConvertibleDebt', window );">Repayments of Convertible Debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 250,000<span></span>
</td>
<td class="nump">$ 250,000<span></span>
</td>
<td class="nump">$ 942,190<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtConversionConvertedInstrumentAmount1', window );">Debt Conversion, Converted Instrument, Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 422,295<span></span>
</td>
<td class="nump">422,295<span></span>
</td>
<td class="nump">1,396,440<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">[custom:ResolutionOfDerivativeLiabilitiesValue]</a></td>
<td class="nump">$ 708,611<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">708,611<span></span>
</td>
<td class="nump">5,136,222<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseLongTermDebt', window );">Interest Expense, Long-Term Debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">93,656<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1', window );">Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,069<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesIssued1', window );">Notes Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,708,771<span></span>
</td>
<td class="nump">$ 2,544,250<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeGainLossOnDerivativeNet', window );">Derivative, Gain (Loss) on Derivative, Net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,714,029<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AmortizationOfFinancingCostsAndDiscounts', window );">Amortization of Debt Issuance Costs and Discounts</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,673,393<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLossOnDerivative', window );">Derivative, Loss on Derivative</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,040,636<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityContractTerms', window );">Temporary Equity, Contract Terms</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The
reset feature of warrants associated with the convertible notes was effective at the time that a separate convertible note with lower
exercise price was issued. As a result of the reset features for warrants, the warrants increased by 10,813,001 at $0.0014 per share.
We accounted for the issuance of the warrants as a liability and recognized the derivative liability.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember', window );">Common Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtConversionConvertedInstrumentAmount1', window );">Debt Conversion, Converted Instrument, Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 422,295<span></span>
</td>
<td class="nump">$ 1,396,440<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtShares', window );">[custom:CommonStockIssuedForConversionOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,080,632<span></span>
</td>
<td class="nump">46,575,378<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">[custom:ResolutionOfDerivativeLiabilitiesValue]</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_DebtConversionConvertedInstrumentAmount2', window );">[custom:DebtConversionConvertedInstrumentAmount2]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,302,785<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForConversionOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForConversionOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_DebtConversionConvertedInstrumentAmount2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_DebtConversionConvertedInstrumentAmount2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ResolutionOfDerivativeLiabilitiesValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ResolutionOfDerivativeLiabilitiesValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfFinancingCostsAndDiscounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization expense attributable to debt discount (premium) and debt issuance costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69E<br> -URI https://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495743-112612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28555-108399<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495355-112611<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69F<br> -URI https://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495745-112612<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AmortizationOfFinancingCostsAndDiscounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtConversionConvertedInstrumentAmount1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The value of the financial instrument(s) that the original debt is being converted into in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4304-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4332-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtConversionConvertedInstrumentAmount1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of net gain (loss) on settlement of other claims for entities in bankruptcy, reported as a reorganization item.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124437977&amp;loc=d3e55730-112764<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeGainLossOnDerivativeNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in the fair value of derivatives recognized in the income statement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (b)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=125515794&amp;loc=SL5618551-113959<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeGainLossOnDerivativeNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeLossOnDerivative">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of decrease in the fair value of derivatives recognized in the income statement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (b)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=125515794&amp;loc=SL5618551-113959<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeLossOnDerivative</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseLongTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate amount of interest paid or due on all long-term debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.8)<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher SEC<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1402<br> -Paragraph (a)<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher SEC<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1402<br> -Paragraph (b)<br> -Subparagraph (1)<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseLongTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesIssued1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The fair value of notes issued in noncash investing and financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4313-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4332-108586<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4304-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesIssued1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfConvertibleDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow from the repayment of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfConvertibleDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityContractTerms">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Significant terms of equity contract classified as temporary equity to issue additional shares. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityContractTerms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>94
<FILENAME>R83.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204994973264">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Dividends', window );">Dividends</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum</a></td>
<td class="nump">0.07%<span></span>
</td>
<td class="nump">0.05%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum</a></td>
<td class="nump">0.09%<span></span>
</td>
<td class="nump">2.56%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AverageTermOfCreditRiskDerivatives1', window );">Average Term of Credit Risk Derivatives</a></td>
<td class="text">1 month 28 days<span></span>
</td>
<td class="text">7 days<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate', window );">Available-for-Sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Fair Value Volatility, Rate</a></td>
<td class="nump">145.00%<span></span>
</td>
<td class="nump">74.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AverageTermOfCreditRiskDerivatives1', window );">Average Term of Credit Risk Derivatives</a></td>
<td class="text">1 year 2 months 4 days<span></span>
</td>
<td class="text">6 years<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate', window );">Available-for-Sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Fair Value Volatility, Rate</a></td>
<td class="nump">241.00%<span></span>
</td>
<td class="nump">550.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This item represents the volatility of the security's fair value, represented as a percentage, which was considered as one of the potential factors in reaching a conclusion that the available-for-sale investments are not other-than-temporarily impaired.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=126970911&amp;loc=d3e27290-111563<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AverageTermOfCreditRiskDerivatives1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Average period covered by credit risk derivative contracts, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4K<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=125515794&amp;loc=SL5708775-113959<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AverageTermOfCreditRiskDerivatives1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Dividends">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of paid and unpaid cash, stock, and paid-in-kind (PIK) dividends declared, for example, but not limited to, common and preferred stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 405<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=6957935&amp;loc=d3e64057-112817<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Dividends</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum risk-free interest rate assumption that is used in valuing an option on its own shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The minimum risk-free interest rate assumption that is used in valuing an option on its own shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>95
<FILENAME>R84.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205008964400">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_DisclosureNote10DerivativeLiabilityAbstract', window );"><strong>Note 10 Derivative Liability</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeFairValueOfDerivativeNet', window );">Derivative, Fair Value, Net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,025,691<span></span>
</td>
<td class="nump">$ 4,744,134<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts', window );">Debtor Reorganization Items, Write-off of Debt Issuance Costs and Debt Discounts</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,673,393<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet', window );">Embedded Derivative, Gain (Loss) on Embedded Derivative, Net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,040,636<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">[custom:ResolutionOfDerivativeLiabilitiesValue]</a></td>
<td class="nump">$ 708,611<span></span>
</td>
<td class="nump">708,611<span></span>
</td>
<td class="nump">5,136,222<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss', window );">Debt Securities, Held-to-Maturity, Transfer, Derivative Hedge, Gain (Loss)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 317,080<span></span>
</td>
<td class="nump">$ 1,296,250<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_DisclosureNote10DerivativeLiabilityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_DisclosureNote10DerivativeLiabilityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ResolutionOfDerivativeLiabilitiesValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ResolutionOfDerivativeLiabilitiesValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of gain (loss) in accumulated other comprehensive income (AOCI) of derivative hedging forecasted acquisition of investment in debt security measured at amortized cost (held-to-maturity), transferred to investment in debt security measured at fair value with changes in fair value recognized in other comprehensive income (available-for-sale) and net income (trading).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126970911&amp;loc=d3e27405-111563<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of write-off of debt issuance costs and debt discounts related to prepetition debt obligations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124437977&amp;loc=d3e55730-112764<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeFairValueOfDerivativeNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value of the assets less the liabilities of a derivative or group of derivatives.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=123594938&amp;loc=d3e13433-108611<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeFairValueOfDerivativeNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net Increase or Decrease in the fair value of the embedded derivative or group of embedded derivatives included in earnings in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 15<br> -URI https://asc.fasb.org/subtopic&amp;trid=2229187<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>96
<FILENAME>R85.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204998060368">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_DisclosureNote10DerivativeLiabilityAbstract', window );"><strong>Note 10 Derivative Liability</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UnrealizedGainLossOnDerivatives', window );">Unrealized Gain (Loss) on Derivatives</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,040,636<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_RevaluationOfDerivativeLiabilities', window );">[custom:RevaluationOfDerivativeLiabilities]</a></td>
<td class="nump">317,080<span></span>
</td>
<td class="nump">1,296,250<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss', window );">Fair Value, Net Derivative Asset (Liability), Recurring Basis, Still Held, Unrealized Gain (Loss)</a></td>
<td class="nump">$ 317,080<span></span>
</td>
<td class="nump">$ 255,614<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_DisclosureNote10DerivativeLiabilityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_DisclosureNote10DerivativeLiabilityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_RevaluationOfDerivativeLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_RevaluationOfDerivativeLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of unrealized gain (loss) recognized in income for derivative asset (liability) after deduction of derivative liability (asset), measured at fair value using unobservable input (level 3) and still held.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126976982&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnrealizedGainLossOnDerivatives">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net change in the difference between the fair value and the carrying value, or in the comparative fair values, of derivative instruments, including options, swaps, futures, and forward contracts, held at each balance sheet date, that was included in earnings for the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnrealizedGainLossOnDerivatives</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>97
<FILENAME>R86.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204994497184">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="6">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jan. 07, 2021</div></th>
<th class="th"><div>Nov. 11, 2020</div></th>
<th class="th"><div>Nov. 03, 2020</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Mar. 31, 2021</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Jan. 03, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common Stock, Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common Stock, Par or Stated Value Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,200,000<span></span>
</td>
<td class="nump">1,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock', window );">Incremental Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">51,638,526<span></span>
</td>
<td class="nump">100,224,841<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription', window );">[custom:StockIssuedDuringPeriodValueNewIssuesWithSubscription]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_SubscriptionReceivable', window );">[custom:SubscriptionReceivable]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 100,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesSubscriptions', window );">Common Stock, Value, Subscriptions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 100,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ExtinguishmentOfDebtAmount', window );">Extinguishment of Debt, Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,516,667<span></span>
</td>
<td class="nump">889,093<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">195,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Stock Issued During Period, Value, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 284,700<span></span>
</td>
<td class="nump">647,858<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">180,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,500<span></span>
</td>
<td class="nump">$ 30,490<span></span>
</td>
<td class="nump">41,139<span></span>
</td>
<td class="nump">$ 34,538<span></span>
</td>
<td class="nump">$ 412,200<span></span>
</td>
<td class="nump">$ 564,000<span></span>
</td>
<td class="nump">$ 92,129<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,037,568<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">[custom:CommonStockIssuedForForbearanceOfDebtValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">49,925<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 49,925<span></span>
</td>
<td class="nump">49,925<span></span>
</td>
<td class="nump">92,250<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtConversionConvertedInstrumentAmount1', window );">Debt Conversion, Converted Instrument, Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 422,295<span></span>
</td>
<td class="nump">422,295<span></span>
</td>
<td class="nump">1,396,440<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Stock Issued During Period, Value, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,586,250<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,436,250<span></span>
</td>
<td class="nump">$ 1,915,005<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,476,218<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common Stock, Shares, Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">151,830,378<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">151,830,378<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="nump">118,133,432<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember', window );">Preferred Class A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember', window );">Preferred Class B [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember', window );">Preferred Class C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember', window );">Preferred Stock [Member] | Series A Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockVotingRights', window );">Preferred Stock, Voting Rights</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">On November 3, 2020, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock, consisting
of up&#160;10,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation, holders of Series A Preferred Stock will participate
on an equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution, or liquidation. Holders
of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters submitted to stockholders
at a rate of 51% of the total vote of stockholders.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">On
November 3, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred
stock entitled Series A Preferred Stock, consisting of up<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_PreferredStockIssuedForConversionOfCommonStockShares', window );">[custom:PreferredStockIssuedForConversionOfCommonStockShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Stock Issued During Period, Value, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtShares', window );">[custom:CommonStockIssuedForForbearanceOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">[custom:CommonStockIssuedForForbearanceOfDebtValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtShares', window );">[custom:CommonStockIssuedForConversionOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CancellationOfCommonStockShares', window );">[custom:CancellationOfCommonStockShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Stock Issued During Period, Value, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember', window );">Preferred Stock [Member] | Series B Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockVotingRights', window );">Preferred Stock, Voting Rights</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">On November
11, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock
entitled Series B Preferred Stock, consisting of up&#160;200,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation,
holders of Series B Preferred Stock will receive a liquidation preference of $81 per share in any distribution upon winding up, dissolution,
or liquidation of the Company before junior security holders, as provided in the designation. Holders of Series B Preferred Stock are
entitled to receive as, when, and if declared by the Board of Directors, dividends in kind at an annual rate equal to twenty four percent
(24%) of $81 per share for each of the then outstanding shares of Series B Preferred Stock, calculated on the basis of a 360-day year
consisting of twelve 30-day months. Holders of Series B Preferred Stock do not have voting rights but may convert into common stock after
twelve months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series
B Preferred Stock. Upon conversion, the shares are subject to a one-year leak-out restriction on sales into the market of no more than
5% previous month&#8217;s stock liquidity.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">On
November 11, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred
stock entitled Series B Preferred Stock, consisting of up<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_PreferredStockIssuedForConversionOfCommonStockShares', window );">[custom:PreferredStockIssuedForConversionOfCommonStockShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Stock Issued During Period, Value, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtShares', window );">[custom:CommonStockIssuedForForbearanceOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">[custom:CommonStockIssuedForForbearanceOfDebtValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtShares', window );">[custom:CommonStockIssuedForConversionOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CancellationOfCommonStockShares', window );">[custom:CancellationOfCommonStockShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Stock Issued During Period, Value, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember', window );">Preferred Stock [Member] | Series C Preferred Stock 2021 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockVotingRights', window );">Preferred Stock, Voting Rights</a></td>
<td class="text">On
January 7, 2021, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred
stock entitled Series C Preferred Stock, consisting of up<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember', window );">Common Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_PreferredStockIssuedForConversionOfCommonStockShares', window );">[custom:PreferredStockIssuedForConversionOfCommonStockShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(21,000,000)<span></span>
</td>
<td class="num">(100,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">35,862,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">41,562,500<span></span>
</td>
<td class="nump">23,937,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription', window );">[custom:StockIssuedDuringPeriodValueNewIssuesWithSubscription]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,536,250<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">161,367<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,230,394<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,230,394<span></span>
</td>
<td class="nump">12,818,145<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">195,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">195,000<span></span>
</td>
<td class="nump">6,267,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Stock Issued During Period, Value, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 195<span></span>
</td>
<td class="nump">$ 6,268<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="nump">600,000<span></span>
</td>
<td class="nump">600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,320,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 60<span></span>
</td>
<td class="nump">$ 60<span></span>
</td>
<td class="nump">$ 60<span></span>
</td>
<td class="nump">$ 60<span></span>
</td>
<td class="nump">$ 600<span></span>
</td>
<td class="nump">$ 600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,320<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtShares', window );">[custom:CommonStockIssuedForForbearanceOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">250,000<span></span>
</td>
<td class="nump">1,150,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">[custom:CommonStockIssuedForForbearanceOfDebtValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 250<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 250<span></span>
</td>
<td class="nump">$ 1,150<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtShares', window );">[custom:CommonStockIssuedForConversionOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,080,632<span></span>
</td>
<td class="nump">46,575,378<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtConversionConvertedInstrumentAmount1', window );">Debt Conversion, Converted Instrument, Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 422,295<span></span>
</td>
<td class="nump">$ 1,396,440<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CancellationOfCommonStockShares', window );">[custom:CancellationOfCommonStockShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,294,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,294,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockRetainedByFINRA', window );">[custom:CommonStockRetainedByFINRA]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Stock Issued During Period, Value, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 35,863<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 41,563<span></span>
</td>
<td class="nump">$ 23,938<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,476,218<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CancellationOfCommonStockShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CancellationOfCommonStockShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForConversionOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForConversionOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForForbearanceOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForForbearanceOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForForbearanceOfDebtValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForForbearanceOfDebtValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForSettlementOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForSettlementOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockRetainedByFINRA">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockRetainedByFINRA</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_PreferredStockIssuedForConversionOfCommonStockShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_PreferredStockIssuedForConversionOfCommonStockShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_SubscriptionReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_SubscriptionReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesSubscriptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Monetary value of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=65888546&amp;loc=d3e21300-112643<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesSubscriptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtConversionConvertedInstrumentAmount1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The value of the financial instrument(s) that the original debt is being converted into in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4304-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4332-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtConversionConvertedInstrumentAmount1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ExtinguishmentOfDebtAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Gross amount of debt extinguished.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ExtinguishmentOfDebtAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of convertible preferred stock using the if-converted method.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 42<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e2029-109256<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 40<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1930-109256<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496158-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496158-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockVotingRights">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of voting rights of nonredeemable preferred stock. Includes eligibility to vote and votes per share owned. Include also, if any, unusual voting rights.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21475-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockVotingRights</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesIssuedForServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number, after forfeiture, of shares or units issued under share-based payment arrangement. Excludes shares or units issued under employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(02)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueIssuedForServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesAPreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesAPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesBPreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesBPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=IQST_SeriesCPreferredStock2021Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=IQST_SeriesCPreferredStock2021Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>98
<FILENAME>R87.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205004826048">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards', window );">Net Operating loss carryforward</a></td>
<td class="nump">$ 12,332,310<span></span>
</td>
<td class="nump">$ 8,601,999<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateContinuingOperations', window );">Effective Income Tax Rate Reconciliation, Percent</a></td>
<td class="nump">2100.00%<span></span>
</td>
<td class="nump">2100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsGross', window );">Deferred tax asset</a></td>
<td class="nump">$ 2,589,785<span></span>
</td>
<td class="nump">$ 1,806,420<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign', window );">Foreign taxes</a></td>
<td class="num">(7,242)<span></span>
</td>
<td class="num">(5,112)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsValuationAllowance', window );">Less: valuation allowance</a></td>
<td class="nump">2,136,141<span></span>
</td>
<td class="nump">1,341,272<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNet', window );">Net deferred tax asset</a></td>
<td class="nump">$ 446,402<span></span>
</td>
<td class="nump">$ 460,036<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOperatingLossCarryforwards</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsValuationAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>99
<FILENAME>R88.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140205002897760">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Details Narrative)<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate', window );">[custom:DeferredTaxAssetsOperatingLossCarryforwardsApproximate-0]</a></td>
<td class="nump">$ 12,332,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>100
<FILENAME>R89.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204994387008">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>May 02, 2019</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Jul. 01, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs', window );">Allowance for Loan and Lease Losses, Write-offs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,148<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueFromRelatedParties', window );">Due from Related Parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 424,086<span></span>
</td>
<td class="nump">$ 221,790<span></span>
</td>
<td class="nump">$ 351,139<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners', window );">Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">49.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Due to Related Parties, Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 26,613<span></span>
</td>
<td class="nump">94,616<span></span>
</td>
<td class="nump">26,613<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_RelatedPartyDebtToEquitySwapValue', window );">[custom:RelatedPartyDebtToEquitySwapValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,647,150<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares', window );">Employee Stock Ownership Plan (ESOP), Number of Allocated Shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OfficersCompensation', window );">Salary and Wage, Officer, Excluding Cost of Good and Service Sold</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentForManagementFee', window );">Payment for Management Fee</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">558,000<span></span>
</td>
<td class="nump">510,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedBonusesCurrent', window );">Accrued Bonuses, Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">976,200<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,037,568<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities', window );">Financial Guarantee Insurance Contracts, Risk Management Activities, Mitigating Claim Liabilities, Accrued Liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">619,531<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedSalariesCurrent', window );">Accrued Salaries, Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 92,229<span></span>
</td>
<td class="nump">$ 22,300<span></span>
</td>
<td class="nump">$ 89,628<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_CEOMember', window );">C E O [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SalariesAndWages', window );">Salary and Wage, NonOfficer, Excluding Cost of Good and Service Sold</a></td>
<td class="nump">$ 168,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_BonusPercentNetIncome', window );">[custom:BonusPercentNetIncome-0]</a></td>
<td class="nump">3.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_EmploymentAgreementTerm', window );">[custom:EmploymentAgreementTerm]</a></td>
<td class="text">36 months<span></span>
</td>
<td class="text">60 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredCompensationArrangementsOverallDescription', window );">Deferred Compensation Arrangements, Overall, Description</a></td>
<td class="text">The
now five year employment agreement with Mr. Iglesias provides that we will compensate him with a salary of $17,000 monthly and he is
eligible for quarterly bonus of 250,000 shares of our common stock. If we do not have the cash available, the agreement provides that
Mr. Iglesias may convert his accrued salary/bonus into shares of our common stock or newly created Series A Preferred Stock. For common
shares, the amount of accrued salary to be converted into shares must be determined by considering the average price per share of the
Company&#8217;s common stock on the OTC Markets during the last 10 days and applying a discount of 25%.&#8221; For Series A Preferred
Shares, the amount of accrued salary to be converted into shares is the per share conversion price for common shares multiplied by ten
US Dollars ($10). Mr. Iglesias has a further right to convert any common shares under his control into Series A Preferred shares at any
time at a rate of ten (10) common shares for each Series A Preferred share.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_ChiefCommercialOfficerMember', window );">Chief Commercial Officer [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SalariesAndWages', window );">Salary and Wage, NonOfficer, Excluding Cost of Good and Service Sold</a></td>
<td class="nump">$ 120,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_BonusPercentNetIncome', window );">[custom:BonusPercentNetIncome-0]</a></td>
<td class="nump">3.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_EmploymentAgreementTerm', window );">[custom:EmploymentAgreementTerm]</a></td>
<td class="text">36 months<span></span>
</td>
<td class="text">60 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredCompensationArrangementsOverallDescription', window );">Deferred Compensation Arrangements, Overall, Description</a></td>
<td class="text">Silva
is eligible for quarterly bonuses of 150,000 shares of our common stock. If we do not have the cash available, the agreement provides
that Mr. Iglesias may convert his accrued salary/bonus into shares of our common stock at the average price of our common stock during
the last 10 days after applying a discount of 25%.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=IQST_CEOMember', window );">C E O [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties', window );">Increase (Decrease) in Notes Receivable, Related Parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 220,674<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders', window );">Increase (Decrease) in Due to Officers and Stockholders</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 8,004<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_BonusPercentNetIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_BonusPercentNetIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_EmploymentAgreementTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_EmploymentAgreementTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_RelatedPartyDebtToEquitySwapValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_RelatedPartyDebtToEquitySwapValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedBonusesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable for incentive compensation awarded to employees and directors or earned by them based on the terms of one or more relevant arrangements. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedBonusesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedSalariesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6935-107765<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedSalariesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of loans and leases that have been written off from both loan receivables and allowance reserve for credit loss.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (c)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=123577603&amp;loc=SL6953423-111524<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCompensationArrangementsOverallDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>General description of deferred compensation arrangements. Deferred compensation represents currently earned compensation that, under the terms of a profit-sharing, rabbi trust, pension, employee contract, or equity-based (including stock or unit option) plan, is not actually paid until a later date and is therefore not taxable until that date. May also include some split-dollar life insurance arrangements. This type of arrangement is usually made to help employees postpone paying taxes on the income and also to retain employees longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5047-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCompensationArrangementsOverallDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.10(3))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(C))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.3)<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToRelatedPartiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(C))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueToRelatedPartiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The shares or units in an ESOP trust that have been assigned to individual participant accounts based on a known formula. IRS rules require allocations to be nondiscriminatory generally based on compensation, length of service, or a combination of both. For any particular participant such shares or units may be vested, unvested, or partially vested.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 40<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=109244661&amp;loc=d3e17540-113929<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense accrued as of the reporting date related to risk management activities (not including reinsurance) for the mitigating of claim liabilities related to financial guarantee insurance contracts.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)(4)<br> -URI https://asc.fasb.org/extlink&amp;oid=99382878&amp;loc=SL5749324-161292<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease), during an accounting period, in total obligations owed to the reporting entity's executives and owners.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the amount owed to the reporting entity in the form of loans and obligations (generally evidenced by promissory notes) made to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OfficersCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for salary and wage arising from service rendered by officer. Excludes allocated cost, labor-related nonsalary expense, and direct and overhead labor cost included in cost of good and service sold.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(4))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OfficersCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentForManagementFee">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount paid to managing member or general partner for management of the day-to-day business functions of the limited liability company (LLC) or limited partnership (LP).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3367-108585<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentForManagementFee</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SalariesAndWages">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for salary and wage arising from service rendered by nonofficer employee. Excludes allocated cost, labor-related nonsalary expense, and direct and overhead labor cost included in cost of good and service sold.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(4))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SalariesAndWages</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value of options vested. Excludes equity instruments other than options, for example, but not limited to, share units, stock appreciation rights, restricted stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_CEOMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_CEOMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_ChiefCommercialOfficerMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_ChiefCommercialOfficerMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=IQST_CEOMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=IQST_CEOMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>101
<FILENAME>R90.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204991036656">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2021</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Feb. 11, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseTermOfContract', window );">Lessee, Operating Lease, Term of Contract</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">12 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">12 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseExpense', window );">Operating Lease, Expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 56,405<span></span>
</td>
<td class="nump">$ 32,023<span></span>
</td>
<td class="nump">$ 37,823<span></span>
</td>
<td class="nump">$ 18,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NoninterestExpenseDirectorsFees', window );">Noninterest Expense Directors Fees</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits', window );">Supplemental Unemployment Benefits, Severance Benefits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 12,600<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember', window );">Common Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CancellationOfCommonStockShares', window );">[custom:CancellationOfCommonStockShares]</a></td>
<td class="nump">1,294,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,294,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockRetainedByFINRA', window );">[custom:CommonStockRetainedByFINRA]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CancellationOfCommonStockShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CancellationOfCommonStockShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockRetainedByFINRA">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockRetainedByFINRA</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseTermOfContract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Term of lessee's operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=128292326&amp;loc=SL77918673-209980<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseTermOfContract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NoninterestExpenseDirectorsFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Noninterest expense related to directors' fees which are fees paid by an Entity to its directors. Directors' fees may be paid in addition to salary and other benefits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.14)<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NoninterestExpenseDirectorsFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating lease expense. Excludes sublease income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123391704&amp;loc=SL77918638-209977<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Liability for amount due employees, in addition to wages and any other money that employers owe employees, when their employment ends through a layoff or other termination. For example, a company may provide involuntarily terminated employees with a lump sum payment equal to one week's salary for every year of employment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>102
<FILENAME>R91.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm140204993353840">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 16 &#8211; SUBSEQUENT EVENTS. (Details Narrative)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th">
<div>Mar. 31, 2022 </div>
<div>USD ($) </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventsAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription', window );">[custom:StockIssuedDuringPeriodSharesNewIssuesWithSubscription] | shares</a></td>
<td class="nump">2,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription', window );">[custom:StockIssuedDuringPeriodValueNewIssuesWithSubscription] | $</a></td>
<td class="nump">$ 1,000,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>103
<FILENAME>iqst_s1_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:IQST="http://iqstel.com/20220930"
  xmlns:dei="http://xbrl.sec.gov/dei/2022"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:srt="http://fasb.org/srt/2022"
  xmlns:us-gaap="http://fasb.org/us-gaap/2022"
  xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
    <link:schemaRef xlink:href="iqst-20220930.xsd" xlink:type="simple"/>
    <context id="From2022-01-01to2022-09-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2022-09-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-09-30_us-gaap_PreferredClassAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_PreferredClassAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-09-30_us-gaap_PreferredClassBMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassBMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_PreferredClassBMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassBMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-09-30_custom_PreferredClassCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_PreferredClassCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-07-012022-09-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2021-07-012021-09-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2021-07-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-09-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="AsOf2022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="AsOf2022-03-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="AsOf2022-03-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="AsOf2022-03-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="AsOf2022-03-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="AsOf2022-03-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="AsOf2022-03-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="AsOf2022-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="AsOf2022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="AsOf2022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="AsOf2022-06-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="AsOf2022-06-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="AsOf2022-06-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="AsOf2022-06-30_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="AsOf2022-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="AsOf2022-06-30_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="AsOf2022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-03-31</instant>
        </period>
    </context>
    <context id="AsOf2021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-03-31</instant>
        </period>
    </context>
    <context id="AsOf2021-03-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-03-31</instant>
        </period>
    </context>
    <context id="AsOf2021-03-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-03-31</instant>
        </period>
    </context>
    <context id="AsOf2021-03-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-03-31</instant>
        </period>
    </context>
    <context id="AsOf2021-03-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-03-31</instant>
        </period>
    </context>
    <context id="AsOf2021-03-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2021-03-31</instant>
        </period>
    </context>
    <context id="AsOf2021-03-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-03-31</instant>
        </period>
    </context>
    <context id="AsOf2021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-03-31</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-06-30</instant>
        </period>
    </context>
    <context id="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-03-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-03-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-03-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-03-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-03-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-03-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="From2022-04-012022-06-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="From2022-04-012022-06-30_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="From2022-04-012022-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="From2022-04-012022-06-30_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="From2022-04-012022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2022-07-012022-09-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2022-07-012022-09-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2022-07-012022-09-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2022-07-012022-09-30_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2022-07-012022-09-30_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2022-07-012022-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-03-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-03-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-03-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-03-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-03-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-03-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-03-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-03-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-03-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-03-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-03-31</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-07-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-07-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="From2021-07-012021-09-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-07-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="From2021-07-012021-09-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-07-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="From2021-07-012021-09-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-07-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="From2021-07-012021-09-30_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-07-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="From2021-07-012021-09-30_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-07-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="From2021-07-012021-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-07-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2022-09-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2022-09-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2022-09-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2022-09-30_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2022-09-30_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2022-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-09-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-09-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-09-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-09-30_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-09-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2021-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-09-30_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-30</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-05-012022-05-13_custom_WhislTelecomLLCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:WhislTelecomLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-05-01</startDate>
            <endDate>2022-05-13</endDate>
        </period>
    </context>
    <context id="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:SmartbizTelecomLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-05-01</startDate>
            <endDate>2022-06-01</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-09-30_custom_TenCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">IQST:TenCustomersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-09-30_custom_SixCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">IQST:SixCustomersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_ComputerEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:ComputerEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_ComputerSoftwareIntangibleAssetMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:ComputerSoftwareIntangibleAssetMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-05-13_custom_WhislTelecomLLCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:WhislTelecomLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-05-13</instant>
        </period>
    </context>
    <context id="From2022-01-012022-09-30_custom_WhislTelecomLLCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:WhislTelecomLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2022-06-01_custom_SmartbizTelecomLLCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:SmartbizTelecomLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-01</instant>
        </period>
    </context>
    <context id="From2022-01-012022-09-30_custom_ProFormaAcquisitionsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:ProFormaAcquisitionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:ProFormaAcquisitionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2022-09-30_us-gaap_TechnologyEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:TechnologyEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_TechnologyEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:TechnologyEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-09-30_us-gaap_SoftwareDevelopmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:SoftwareDevelopmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_SoftwareDevelopmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:SoftwareDevelopmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-09-30_us-gaap_OtherMachineryAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OtherMachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_OtherMachineryAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OtherMachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-09-30_us-gaap_BridgeLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:BridgeLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_BridgeLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:BridgeLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-09-30_us-gaap_BridgeLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:BridgeLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2022-09-30_custom_MartusMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MartusMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MartusMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MartusMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-09-30_custom_MartusMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MartusMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2022-09-30_custom_SwisspeersAgMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:SwisspeersAgMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_SwisspeersAgMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:SwisspeersAgMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-09-30_custom_SwisspeersAgMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:SwisspeersAgMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2022-09-30_custom_DarleneCovi19Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:DarleneCovi19Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_DarleneCovi19Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:DarleneCovi19Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-09-30_custom_LoansPayableOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:LoansPayableOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_LoansPayableOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:LoansPayableOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-09-30_custom_ThirdPartyLoansMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-09-30_custom_ThirdPartyLoansMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-09-30_us-gaap_LoansPayableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:LoansPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-09-30_us-gaap_LoansPayableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:LoansPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_LoansPayableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:LoansPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-09-30_custom_N49OfShareholderOfSwisslink1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_N49OfShareholderOfSwisslink1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-09-30_custom_N49OfShareholderOfSwisslink2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_N49OfShareholderOfSwisslink2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-09-30_custom_SmartbizTelecomLLCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:SmartbizTelecomLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2020-11-012020-11-03_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2020-11-03</endDate>
        </period>
    </context>
    <context id="From2020-11-012020-11-11_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2020-11-11</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesCPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-01-07</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-09-30_custom_TotalIssuedInPeriodMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:TotalIssuedInPeriodMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2022-04-25_custom_ApolloManagementGroupIncMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:ApolloManagementGroupIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-04-25</instant>
        </period>
    </context>
    <context id="From2022-04-012022-04-25_custom_ApolloManagementGroupIncMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:ApolloManagementGroupIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-04-25</endDate>
        </period>
    </context>
    <context id="From2022-04-012022-04-25">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-04-25</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-09-30_custom_RlatedPartyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:RlatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-09-30_custom_RlatedPartyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:RlatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-09-30_custom_CEOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:CEOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2022-07-012022-09-30_custom_USAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2022-07-012022-09-30_custom_SwitzerlandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2022-07-012022-09-30_custom_EliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2021-07-012021-09-30_custom_USAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-07-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="From2021-07-012021-09-30_custom_SwitzerlandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-07-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="From2021-07-012021-09-30_custom_EliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-07-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-09-30_custom_USAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-09-30_custom_SwitzerlandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-09-30_custom_EliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-09-30_custom_USAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-09-30_custom_SwitzerlandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-09-30_custom_EliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2022-09-30_custom_USAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2022-09-30_custom_SwitzerlandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2022-09-30_custom_EliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_USAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_SwitzerlandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_EliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-10-012022-11-14">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2022-10-01</startDate>
            <endDate>2022-11-14</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_PreferredClassAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_PreferredClassBMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassBMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_PreferredClassCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-04-15">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2020-04-15</instant>
        </period>
    </context>
    <context id="From2020-04-012020-04-15">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2020-04-01</startDate>
            <endDate>2020-04-15</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_TechnologyEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:TechnologyEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_SoftwareDevelopmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:SoftwareDevelopmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_OtherMachineryAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OtherMachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_BridgeLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:BridgeLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_BridgeLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:BridgeLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_LoansPayableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:LoansPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2019-01-012019-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_srt_MinimumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_srt_MaximumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_srt_MinimumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_srt_MaximumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-11-03_us-gaap_PreferredClassAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-11-03</instant>
        </period>
    </context>
    <context id="AsOf2020-11-11_us-gaap_PreferredClassBMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassBMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-11-11</instant>
        </period>
    </context>
    <context id="From2021-01-012021-01-07_us-gaap_PreferredStockMember_custom_SeriesCPreferredStock2021Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:SeriesCPreferredStock2021Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-01-07</endDate>
        </period>
    </context>
    <context id="AsOf2021-01-07_custom_PreferredClassCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-01-07</instant>
        </period>
    </context>
    <context id="AsOf2022-01-03">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2022-01-03</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CEOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:CEOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-07-01">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2021-07-01</instant>
        </period>
    </context>
    <context id="From2019-04-012019-05-02_custom_CEOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:CEOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-04-01</startDate>
            <endDate>2019-05-02</endDate>
        </period>
    </context>
    <context id="AsOf2019-05-02_custom_CEOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:CEOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-05-02</instant>
        </period>
    </context>
    <context id="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:ChiefCommercialOfficerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-04-01</startDate>
            <endDate>2019-05-02</endDate>
        </period>
    </context>
    <context id="AsOf2019-05-02_custom_ChiefCommercialOfficerMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:ChiefCommercialOfficerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-05-02</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CEOMember9935000">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:CEOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ChiefCommercialOfficerMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:ChiefCommercialOfficerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-02-11">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2021-02-11</instant>
        </period>
    </context>
    <context id="From2021-10-012021-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2021-10-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-10-012020-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2020-10-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <unit id="USD">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="Shares">
        <measure>shares</measure>
    </unit>
    <unit id="USDPShares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <unit id="Pure">
        <measure>pure</measure>
    </unit>
    <dei:EntityCentralIndexKey contextRef="From2022-01-01to2022-09-30">0001527702</dei:EntityCentralIndexKey>
    <dei:AmendmentFlag contextRef="From2022-01-01to2022-09-30">false</dei:AmendmentFlag>
    <dei:EntityEmergingGrowthCompany contextRef="From2022-01-01to2022-09-30" id="xdx2ixbrl0023">false</dei:EntityEmergingGrowthCompany>
    <us-gaap:InventoryGross
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl0038"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2022-09-30_custom_PreferredClassCMember"
      id="xdx2ixbrl0136"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2021-12-31_custom_PreferredClassCMember"
      id="xdx2ixbrl0137"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1
      contextRef="From2022-07-012022-09-30"
      id="xdx2ixbrl0226"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1
      contextRef="From2021-07-012021-09-30"
      id="xdx2ixbrl0227"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1
      contextRef="From2022-01-01to2022-09-30"
      id="xdx2ixbrl0228"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2022-07-012022-09-30"
      id="xdx2ixbrl0231"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2021-07-012021-09-30"
      id="xdx2ixbrl0232"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2022-01-01to2022-09-30"
      id="xdx2ixbrl0233"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2022-07-012022-09-30"
      id="xdx2ixbrl0246"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2021-07-012021-09-30"
      id="xdx2ixbrl0247"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2022-01-01to2022-09-30"
      id="xdx2ixbrl0248"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2021-01-012021-09-30"
      id="xdx2ixbrl0249"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0329"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0330"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2022-01-012022-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0333"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2022-01-012022-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0334"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2022-01-012022-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0336"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0338"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0339"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0342"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0343"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-01-012022-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0346"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-01-012022-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0347"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-01-012022-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0349"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0351"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0352"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0355"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0356"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-01-012022-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0357"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-01-012022-03-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0358"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-01-012022-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0359"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0364"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0365"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-01-012022-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0366"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0368"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0369"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-01-012022-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0370"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-01-012022-03-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0371"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-01-012022-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0373"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0377"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-01-012022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0378"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-01-012022-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0379"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0394"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0395"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0398"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-04-012022-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0399"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-04-012022-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0401"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0403"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0404"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0407"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0408"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued
      contextRef="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0411"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued
      contextRef="From2022-04-012022-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0412"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodSharesAcquisitionsToBeIssued
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0416"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodSharesAcquisitionsToBeIssued
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0417"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0420"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0421"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0424"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-04-012022-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0425"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-04-012022-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0427"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0429"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0430"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0433"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0434"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0435"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0437"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2022-04-012022-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0438"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2022-04-012022-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0440"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableShares
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0442"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockPayableShares
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0443"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockPayableShares
      contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0444"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0446"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0447"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross
      contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0448"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross
      contextRef="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0450"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross
      contextRef="From2022-04-012022-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0451"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross
      contextRef="From2022-04-012022-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0453"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0455"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0456"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross
      contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0457"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0459"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0460"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0461"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0462"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0463"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0468"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0469"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0470"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0472"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0473"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0474"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0475"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-04-012022-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0477"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0481"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-04-012022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0482"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0483"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0498"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0499"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-07-012022-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0502"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-07-012022-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0503"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-07-012022-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0505"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0507"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0508"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0511"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0512"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2022-07-012022-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0515"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2022-07-012022-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0516"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2022-07-012022-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0518"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0520"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0521"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0524"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0525"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-07-012022-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0528"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-07-012022-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0529"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-07-012022-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0531"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0533"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0534"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0537"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0538"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0539"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-07-012022-09-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0540"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-07-012022-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0541"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0546"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0547"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0548"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0550"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0551"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0552"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-07-012022-09-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0553"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-07-012022-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0555"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0559"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-07-012022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0560"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0561"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0577"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:SharesIssued
      contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0586"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0589"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0593"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0594"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2021-01-012021-03-31"
      id="xdx2ixbrl0595"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0596"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      id="xdx2ixbrl0597"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0598"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0602"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0603"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0606"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0607"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0609"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0611"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0612"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0614"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0615"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0618"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0619"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0622"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0623"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0625"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0627"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0628"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0631"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0632"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0635"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0636"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0638"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0640"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0641"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0644"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0645"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0648"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0649"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0651"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForVOnversionOfDebtShares
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0653"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForVOnversionOfDebtShares
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0654"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0657"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0658"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0661"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0662"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0664"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockShares
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0666"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockShares
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0667"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0670"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0671"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0672"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0674"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0675"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0677"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0679"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0680"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0681"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0683"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0684"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0685"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0686"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0687"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0692"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0693"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0694"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0696"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0697"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0698"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0699"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0701"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0705"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0706"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0707"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0722"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0723"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0726"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-04-012021-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0727"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-04-012021-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0729"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0731"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0732"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0735"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0736"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0739"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-04-012021-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0740"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-04-012021-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0742"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0744"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0745"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentDecreaseForgiveness
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0748"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentDecreaseForgiveness
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0749"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentDecreaseForgiveness
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0750"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentDecreaseForgiveness
      contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0752"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentDecreaseForgiveness
      contextRef="From2021-04-012021-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0753"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentDecreaseForgiveness
      contextRef="From2021-04-012021-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0755"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentDecreaseForgiveness
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0757"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentDecreaseForgiveness
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0758"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentDecreaseForgiveness
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0759"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0761"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0762"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0763"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0764"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0765"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0770"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0771"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0772"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0774"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0775"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0776"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0777"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-04-012021-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0779"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0783"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-04-012021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0784"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0785"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0800"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0801"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-07-012021-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0804"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-07-012021-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0805"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-07-012021-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0807"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0809"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0810"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0813"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0814"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-07-012021-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0815"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-07-012021-09-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0816"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-07-012021-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0817"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0822"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0823"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-07-012021-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0824"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0826"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0827"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-07-012021-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0828"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-07-012021-09-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0829"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-07-012021-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0831"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0835"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-07-012021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0836"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-07-012021-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0837"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts
      contextRef="From2021-01-012021-09-30"
      id="xdx2ixbrl0865"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:FinancingReceivableAccruedInterestWriteoff
      contextRef="From2022-01-01to2022-09-30"
      id="xdx2ixbrl0867"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInDerivativeLiabilities
      contextRef="From2022-01-01to2022-09-30"
      id="xdx2ixbrl0876"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2022-01-01to2022-09-30"
      id="xdx2ixbrl0879"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PrepaymentAndDefaultPenalty
      contextRef="From2022-01-01to2022-09-30"
      id="xdx2ixbrl0882"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInInventories
      contextRef="From2021-01-012021-09-30"
      id="xdx2ixbrl0892"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInDueFromRelatedPartiesCurrent
      contextRef="From2021-01-012021-09-30"
      id="xdx2ixbrl0898"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PaymentsToAcquireProductiveAssets
      contextRef="From2022-01-01to2022-09-30"
      id="xdx2ixbrl0918"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromOtherDebt
      contextRef="From2022-01-01to2022-09-30"
      id="xdx2ixbrl0933"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:RepaymentsOfRelatedPartyDebt
      contextRef="From2022-01-01to2022-09-30"
      id="xdx2ixbrl0939"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ProceedsFromIssuanceOfCommonStockPurchaseOptions
      contextRef="From2021-01-012021-09-30"
      id="xdx2ixbrl0946"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:RepaymentsOfConvertibleDebt
      contextRef="From2022-01-01to2022-09-30"
      id="xdx2ixbrl0948"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxesPaidNet
      contextRef="From2022-01-01to2022-09-30"
      id="xdx2ixbrl0972"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxesPaidNet
      contextRef="From2021-01-012021-09-30"
      id="xdx2ixbrl0973"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2021-01-012021-09-30"
      id="xdx2ixbrl0979"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued
      contextRef="From2021-01-012021-09-30"
      id="xdx2ixbrl0982"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtConversionConvertedInstrumentAmount1
      contextRef="From2022-01-01to2022-09-30"
      id="xdx2ixbrl0984"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount
      contextRef="From2022-01-01to2022-09-30"
      id="xdx2ixbrl0987"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtForgiveness
      contextRef="From2022-01-01to2022-09-30"
      id="xdx2ixbrl0990"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2022-01-01to2022-09-30"
      id="xdx2ixbrl0996"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStock
      contextRef="From2022-01-01to2022-09-30"
      id="xdx2ixbrl0999"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2022-09-30_us-gaap_BridgeLoanMember"
      id="xdx2ixbrl1129"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2022-09-30_custom_SwisspeersAgMember"
      id="xdx2ixbrl1137"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2022-09-30_custom_LoansPayableOneMember"
      id="xdx2ixbrl1146"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LongTermLoansPayable
      contextRef="AsOf2022-09-30"
      id="xdx2ixbrl1175"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LongTermLoansPayable
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl1176"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl1186"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InterestPayableCurrent
      contextRef="AsOf2022-09-30"
      id="xdx2ixbrl1188"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:EmployeeRelatedLiabilitiesCurrent
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl1195"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GrossProfit
      contextRef="From2022-07-012022-09-30_custom_EliminationMember"
      id="xdx2ixbrl1285"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2022-07-012022-09-30_custom_EliminationMember"
      id="xdx2ixbrl1295"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2022-07-012022-09-30_custom_EliminationMember"
      id="xdx2ixbrl1300"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2022-07-012022-09-30_custom_EliminationMember"
      id="xdx2ixbrl1305"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="From2022-07-012022-09-30_custom_EliminationMember"
      id="xdx2ixbrl1310"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GrossProfit
      contextRef="From2021-07-012021-09-30_custom_EliminationMember"
      id="xdx2ixbrl1325"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-07-012021-09-30_custom_EliminationMember"
      id="xdx2ixbrl1335"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-07-012021-09-30_custom_EliminationMember"
      id="xdx2ixbrl1340"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-07-012021-09-30_custom_EliminationMember"
      id="xdx2ixbrl1345"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="From2021-07-012021-09-30_custom_EliminationMember"
      id="xdx2ixbrl1350"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GrossProfit
      contextRef="From2022-01-012022-09-30_custom_EliminationMember"
      id="xdx2ixbrl1365"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2022-01-012022-09-30_custom_EliminationMember"
      id="xdx2ixbrl1375"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2022-01-012022-09-30_custom_EliminationMember"
      id="xdx2ixbrl1380"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2022-01-012022-09-30_custom_EliminationMember"
      id="xdx2ixbrl1385"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="From2022-01-012022-09-30_custom_EliminationMember"
      id="xdx2ixbrl1390"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GrossProfit
      contextRef="From2021-01-012021-09-30_custom_EliminationMember"
      id="xdx2ixbrl1405"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-01-012021-09-30_custom_EliminationMember"
      id="xdx2ixbrl1415"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-01-012021-09-30_custom_EliminationMember"
      id="xdx2ixbrl1420"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-01-012021-09-30_custom_EliminationMember"
      id="xdx2ixbrl1425"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="From2021-01-012021-09-30_custom_EliminationMember"
      id="xdx2ixbrl1430"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2022-09-30_custom_USAMember"
      id="xdx2ixbrl1458"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2022-09-30_custom_EliminationMember"
      id="xdx2ixbrl1460"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2021-12-31_custom_USAMember"
      id="xdx2ixbrl1488"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2021-12-31_custom_EliminationMember"
      id="xdx2ixbrl1490"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ConvertibleSubordinatedDebtCurrent
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl1552"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DerivativeLiabilitiesCurrent
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl1560"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ConvertibleDebtNoncurrent
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl1566"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassBMember"
      id="xdx2ixbrl1597"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2021-12-31_custom_PreferredClassCMember"
      id="xdx2ixbrl1601"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2020-12-31_custom_PreferredClassCMember"
      id="xdx2ixbrl1602"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2021-01-012021-12-31"
      id="xdx2ixbrl1677"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1713"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1714"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:SharesIssued
      contextRef="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1722"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:SharesIssued
      contextRef="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1723"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1727"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1730"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1731"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl1732"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl1733"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      id="xdx2ixbrl1734"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1736"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1739"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1740"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1743"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1744"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl1746"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1748"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1749"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1752"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1753"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1756"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1757"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl1759"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1761"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1762"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1765"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1766"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1769"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1770"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl1772"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1774"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1775"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1778"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1779"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1782"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1783"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl1785"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1787"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1788"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1791"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1792"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1795"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1796"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl1798"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1800"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1801"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1804"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1805"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1808"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1809"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl1810"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl1811"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      id="xdx2ixbrl1812"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1813"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1814"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1817"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1818"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl1819"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1821"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1822"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl1824"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1826"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1827"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl1828"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabs
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1830"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabs
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1831"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabs
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl1832"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabs
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl1833"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabs
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1834"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabs
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1835"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabs
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl1836"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabsShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1839"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabsShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1840"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabsShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl1841"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1843"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1844"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl1845"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1847"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1848"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl1850"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1852"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1853"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl1854"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1856"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1857"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl1858"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl1859"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1860"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1865"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1866"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl1867"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1869"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1870"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl1871"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl1872"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1874"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1878"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1879"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl1880"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1883"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:SharesIssued
      contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1892"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1895"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1899"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1900"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2021-01-012021-12-31"
      id="xdx2ixbrl1901"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl1902"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      id="xdx2ixbrl1903"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1904"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1908"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1909"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1912"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1913"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl1915"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1917"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1918"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1921"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1922"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1925"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1926"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl1928"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1930"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1931"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1934"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1935"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1938"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1939"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl1941"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1943"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1944"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1947"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1948"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1951"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1952"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl1954"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1956"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1957"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1960"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1961"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1964"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1965"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl1967"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1969"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1970"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1973"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1974"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1977"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1978"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl1980"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1982"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1983"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1986"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1987"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl1988"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl1990"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl1991"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl1993"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1995"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockPayableShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl1996"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockPayableShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl1997"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl1999"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl2000"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl2001"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl2003"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl2004"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl2006"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl2008"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl2009"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl2010"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl2012"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl2013"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl2016"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl2017"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl2019"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl2021"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl2022"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl2025"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl2026"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl2027"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl2029"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl2030"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl2032"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl2034"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl2035"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl2036"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl2038"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl2039"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl2040"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl2041"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl2042"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl2047"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl2048"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl2049"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl2051"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl2052"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl2053"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl2054"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl2056"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl2060"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl2061"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl2062"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PaymentsToAcquireIntangibleAssets
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl2135"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromRelatedPartyDebt
      contextRef="From2021-01-012021-12-31"
      id="xdx2ixbrl2155"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromConvertibleDebt
      contextRef="From2021-01-012021-12-31"
      id="xdx2ixbrl2164"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxesPaidNet
      contextRef="From2021-01-012021-12-31"
      id="xdx2ixbrl2191"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxesPaidNet
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl2192"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DerivativeLiabilitiesRecognizedAsDebtDiscount
      contextRef="From2021-01-012021-12-31"
      id="xdx2ixbrl2197"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl2201"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromWarrantExercises
      contextRef="From2021-01-012021-12-31"
      id="xdx2ixbrl2206"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl2213"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:AmountOwingForAcquisitionOfIOT
      contextRef="From2021-01-012021-12-31"
      id="xdx2ixbrl2215"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ReplacementOfConvertibleNoitesToNotesPayable
      contextRef="From2021-01-012021-12-31"
      id="xdx2ixbrl2221"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:SubscriptionReceivable
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl2228"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CommonStockShareSubscribedButUnissuedSubscriptionsReceivable
      contextRef="AsOf2020-12-31"
      id="xdx2ixbrl2344"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherPrepaidExpenseCurrent
      contextRef="AsOf2020-12-31"
      id="xdx2ixbrl2350"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_us-gaap_BridgeLoanMember"
      id="xdx2ixbrl2378"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LongTermLoansPayable
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl2395"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LongTermLoansPayable
      contextRef="AsOf2020-12-31"
      id="xdx2ixbrl2396"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ConvertibleNotesPayable
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl2429"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentUnamortizedPremium
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl2432"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:LoansPayableNetOfDiscount
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl2435"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl2438"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ConvertibleLongTermNotesPayable
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl2441"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber
      contextRef="AsOf2020-12-31"
      id="xdx2ixbrl2474"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2020-12-31"
      id="xdx2ixbrl2475"
      unitRef="USDPShares"
      xsi:nil="true"/>
    <us-gaap:WarrantsAndRightsOutstandingTerm
      contextRef="AsOf2020-12-31"
      id="xdx2ixbrl2476"
      xsi:nil="true"/>
    <us-gaap:Dividends
      contextRef="From2021-01-012021-12-31"
      id="xdx2ixbrl2490"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Dividends
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl2491"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DerivativeFairValueOfDerivativeNet
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl2506"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:UnrealizedGainLossOnDerivatives
      contextRef="From2021-01-012021-12-31"
      id="xdx2ixbrl2509"
      unitRef="USD"
      xsi:nil="true"/>
    <dei:DocumentType contextRef="From2022-01-01to2022-09-30">S-1</dei:DocumentType>
    <dei:EntityRegistrantName contextRef="From2022-01-01to2022-09-30">iQSTEL Inc.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="From2022-01-01to2022-09-30">NV</dei:EntityIncorporationStateCountryCode>
    <dei:EntityTaxIdentificationNumber contextRef="From2022-01-01to2022-09-30">45-2808620</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="From2022-01-01to2022-09-30">300 Aragon Avenue</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="From2022-01-01to2022-09-30">Suite 375</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="From2022-01-01to2022-09-30">Coral Gables, FL 33134</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="From2022-01-01to2022-09-30">FL</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="From2022-01-01to2022-09-30">33134</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="From2022-01-01to2022-09-30">954</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="From2022-01-01to2022-09-30">951-8191</dei:LocalPhoneNumber>
    <dei:EntityFilerCategory contextRef="From2022-01-01to2022-09-30">Non-accelerated Filer</dei:EntityFilerCategory>
    <dei:EntitySmallBusiness contextRef="From2022-01-01to2022-09-30">true</dei:EntitySmallBusiness>
    <us-gaap:Cash contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">1294981</us-gaap:Cash>
    <us-gaap:Cash contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">3334813</us-gaap:Cash>
    <us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">3922778</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">2540515</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:InventoryGross contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">26124</us-gaap:InventoryGross>
    <us-gaap:DueFromRelatedParties contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">351139</us-gaap:DueFromRelatedParties>
    <us-gaap:DueFromRelatedParties contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">424086</us-gaap:DueFromRelatedParties>
    <us-gaap:PrepaidExpenseCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">546160</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:PrepaidExpenseCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">267110</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">6141182</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">6566524</us-gaap:AssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">391762</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">409382</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">99592</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">99592</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:Goodwill contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">5172146</us-gaap:Goodwill>
    <us-gaap:Goodwill contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">1537742</us-gaap:Goodwill>
    <us-gaap:DeferredTaxAssetsDeferredIncome contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">413438</us-gaap:DeferredTaxAssetsDeferredIncome>
    <us-gaap:DeferredTaxAssetsDeferredIncome contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">446402</us-gaap:DeferredTaxAssetsDeferredIncome>
    <us-gaap:Assets contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">12218120</us-gaap:Assets>
    <us-gaap:Assets contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">9059642</us-gaap:Assets>
    <us-gaap:AccountsPayableCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">1913304</us-gaap:AccountsPayableCurrent>
    <us-gaap:AccountsPayableCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">1474595</us-gaap:AccountsPayableCurrent>
    <us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">26613</us-gaap:DueToRelatedPartiesCurrent>
    <us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">26613</us-gaap:DueToRelatedPartiesCurrent>
    <us-gaap:DebtInstrumentUnamortizedDiscountCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">0</us-gaap:DebtInstrumentUnamortizedDiscountCurrent>
    <us-gaap:DebtInstrumentUnamortizedDiscountCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">7406</us-gaap:DebtInstrumentUnamortizedDiscountCurrent>
    <us-gaap:OtherLoansPayableCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">93204</us-gaap:OtherLoansPayableCurrent>
    <us-gaap:OtherLoansPayableCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">315450</us-gaap:OtherLoansPayableCurrent>
    <us-gaap:NotesPayableRelatedPartiesClassifiedCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">221637</us-gaap:NotesPayableRelatedPartiesClassifiedCurrent>
    <us-gaap:NotesPayableRelatedPartiesClassifiedCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">239308</us-gaap:NotesPayableRelatedPartiesClassifiedCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">515223</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">307049</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">2769981</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">2363015</us-gaap:LiabilitiesCurrent>
    <us-gaap:LoansPayableToBank contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">101590</us-gaap:LoansPayableToBank>
    <us-gaap:LoansPayableToBank contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">119295</us-gaap:LoansPayableToBank>
    <IQST:EmployeeBenefitsNonCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">144883</IQST:EmployeeBenefitsNonCurrent>
    <IQST:EmployeeBenefitsNonCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">156434</IQST:EmployeeBenefitsNonCurrent>
    <us-gaap:Liabilities contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">3016454</us-gaap:Liabilities>
    <us-gaap:Liabilities contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">2638744</us-gaap:Liabilities>
    <us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2022-09-30" decimals="INF" unitRef="Shares">1200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">1200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2022-09-30"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2021-12-31"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2022-09-30_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2022-09-30_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2022-09-30_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2022-09-30_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2022-09-30_us-gaap_PreferredClassAMember"
      decimals="0"
      unitRef="USD">10</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember"
      decimals="0"
      unitRef="USD">10</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2022-09-30_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2022-09-30_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2022-09-30_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2022-09-30_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2022-09-30_us-gaap_PreferredClassBMember"
      decimals="0"
      unitRef="USD">21</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember"
      decimals="0"
      unitRef="USD">21</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2022-09-30_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2021-12-31_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2022-09-30_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2021-12-31_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2022-09-30_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2021-12-31_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2021-12-31_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2022-09-30_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2022-09-30" decimals="INF" unitRef="Shares">300000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">300000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2022-09-30"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2021-12-31"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockSharesIssued contextRef="AsOf2022-09-30" decimals="INF" unitRef="Shares">151830378</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2022-09-30" decimals="INF" unitRef="Shares">151830378</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesIssued contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">147477358</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">147477358</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockValue contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">151830</us-gaap:CommonStockValue>
    <us-gaap:CommonStockValue contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">147477</us-gaap:CommonStockValue>
    <us-gaap:AdditionalPaidInCapital contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">29437832</us-gaap:AdditionalPaidInCapital>
    <us-gaap:AdditionalPaidInCapital contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">25842982</us-gaap:AdditionalPaidInCapital>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">-19511934</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-18536921</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">-37935</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-36658</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
    <us-gaap:StockholdersEquity contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">10039824</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">7416911</us-gaap:StockholdersEquity>
    <us-gaap:MinorityInterest contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">-838158</us-gaap:MinorityInterest>
    <us-gaap:MinorityInterest contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-996013</us-gaap:MinorityInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">9201666</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">6420898</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">12218120</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">9059642</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:Revenues
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">21936634</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">16516739</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">65055661</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">46842717</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">20621674</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">15675687</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">62410367</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">45469730</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">1314960</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">841052</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">2645294</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">1372987</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">1256147</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">957195</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">3390097</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">3664473</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingExpenses
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">1256147</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">957195</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">3390097</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">3664473</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">58813</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">-116143</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-744803</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-2291486</us-gaap:OperatingIncomeLoss>
    <us-gaap:OtherNonoperatingIncome
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">43219</us-gaap:OtherNonoperatingIncome>
    <us-gaap:OtherNonoperatingIncome
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">11252</us-gaap:OtherNonoperatingIncome>
    <us-gaap:OtherNonoperatingIncome
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">38591</us-gaap:OtherNonoperatingIncome>
    <us-gaap:OtherNonoperatingIncome
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">40431</us-gaap:OtherNonoperatingIncome>
    <us-gaap:OtherNonoperatingIncomeExpense
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">-71027</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">475</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-54247</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-421</us-gaap:OtherNonoperatingIncomeExpense>
    <IQST:InterestExpense2
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">3693</IQST:InterestExpense2>
    <IQST:InterestExpense2
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">6802</IQST:InterestExpense2>
    <IQST:InterestExpense2
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">22417</IQST:InterestExpense2>
    <IQST:InterestExpense2
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">648889</IQST:InterestExpense2>
    <IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">317080</IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-528794</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">-31501</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">4925</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-38073</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-820593</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">27312</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">-111218</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-782876</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-3112079</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:ProfitLoss
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">27312</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">-111218</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-782876</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-3112079</us-gaap:ProfitLoss>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">96175</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">87736</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">192137</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">16642</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">-68863</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">-198954</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-975013</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-3128721</us-gaap:NetIncomeLoss>
    <us-gaap:ProfitLoss
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">27312</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">-111218</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-782876</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-3112079</us-gaap:ProfitLoss>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">1096</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">-3406</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">2503</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-54398</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">26216</us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">-107812</us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-785379</us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-3057681</us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">95638</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">89405</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">190911</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">43297</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">-69422</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">-197217</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-976290</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-3100978</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:EarningsPerShareBasic
      contextRef="From2022-07-012022-09-30"
      decimals="INF"
      unitRef="USDPShares">0.00</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="From2021-07-012021-09-30"
      decimals="INF"
      unitRef="USDPShares">-0.00</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="From2022-01-01to2022-09-30"
      decimals="INF"
      unitRef="USDPShares">-0.01</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="From2021-01-012021-09-30"
      decimals="INF"
      unitRef="USDPShares">-0.02</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2022-07-012022-09-30"
      decimals="INF"
      unitRef="USDPShares">0.00</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2021-07-012021-09-30"
      decimals="INF"
      unitRef="USDPShares">-0.00</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2022-01-01to2022-09-30"
      decimals="INF"
      unitRef="USDPShares">-0.01</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2021-01-012021-09-30"
      decimals="INF"
      unitRef="USDPShares">-0.02</us-gaap:EarningsPerShareDiluted>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="From2022-07-012022-09-30"
      decimals="INF"
      unitRef="Shares">151750426</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="From2021-07-012021-09-30"
      decimals="INF"
      unitRef="Shares">141697141</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="From2022-01-01to2022-09-30"
      decimals="INF"
      unitRef="Shares">150057315</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="From2021-01-012021-09-30"
      decimals="INF"
      unitRef="Shares">133173421</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment
      contextRef="From2022-07-012022-09-30"
      decimals="INF"
      unitRef="Shares">153930452</us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment>
    <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment
      contextRef="From2021-07-012021-09-30"
      decimals="INF"
      unitRef="Shares">141697141</us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment>
    <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment
      contextRef="From2022-01-01to2022-09-30"
      decimals="INF"
      unitRef="Shares">150057315</us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment>
    <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment
      contextRef="From2021-01-012021-09-30"
      decimals="INF"
      unitRef="Shares">133173421</us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment>
    <us-gaap:SharesIssued
      contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      unitRef="USD">21</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">147477358</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">147477</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">25842982</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-18536921</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-36658</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">7416911</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-996013</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">6420898</us-gaap:StockholdersEquity>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2022-01-012022-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">2000000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2022-01-012022-03-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">2000</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2022-01-012022-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">998000</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2022-01-012022-03-31"
      decimals="0"
      unitRef="USD">1000000</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2022-01-012022-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">1000000</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2022-01-012022-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">60000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-01-012022-03-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">60</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-01-012022-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">41079</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-01-012022-03-31"
      decimals="0"
      unitRef="USD">41139</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-01-012022-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">41139</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-01-012022-03-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-196</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-01-012022-03-31"
      decimals="0"
      unitRef="USD">-196</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-01-012022-03-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-188</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-01-012022-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-384</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-01-012022-03-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-554970</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-01-012022-03-31"
      decimals="0"
      unitRef="USD">-554970</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-01-012022-03-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">30239</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-01-012022-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-524731</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      unitRef="USD">21</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2022-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">149537358</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-03-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">149537</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">26882061</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-03-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-19091891</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-03-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-36854</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2022-03-31" decimals="0" unitRef="USD">7902884</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-03-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-965962</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">6936922</us-gaap:StockholdersEquity>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">60000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">60</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">30430</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-04-012022-06-30"
      decimals="0"
      unitRef="USD">30490</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-04-012022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">30490</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <IQST:StockIssuedDuringPeriodSharesAcquisitionsToBeIssued
      contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">1461653</IQST:StockIssuedDuringPeriodSharesAcquisitionsToBeIssued>
    <IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued
      contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">1462</IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued>
    <IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued
      contextRef="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">1548538</IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued>
    <IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued
      contextRef="From2022-04-012022-06-30"
      decimals="0"
      unitRef="USD">1550000</IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued>
    <IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued
      contextRef="From2022-04-012022-06-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-33056</IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued>
    <IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued
      contextRef="From2022-04-012022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">1516944</IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">500000</us-gaap:StockIssuedDuringPeriodSharesAcquisitions>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-04-012022-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">500</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">324500</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-04-012022-06-30"
      decimals="0"
      unitRef="USD">325000</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-04-012022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">325000</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <IQST:CommonStockPayableValue
      contextRef="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">18900</IQST:CommonStockPayableValue>
    <IQST:CommonStockPayableValue
      contextRef="From2022-04-012022-06-30"
      decimals="0"
      unitRef="USD">18900</IQST:CommonStockPayableValue>
    <IQST:CommonStockPayableValue
      contextRef="From2022-04-012022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">18900</IQST:CommonStockPayableValue>
    <us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross
      contextRef="From2022-04-012022-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">500000</us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross>
    <us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross
      contextRef="From2022-04-012022-06-30"
      decimals="0"
      unitRef="USD">500000</us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross>
    <us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross
      contextRef="From2022-04-012022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">500000</us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-04-012022-06-30_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-522</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-04-012022-06-30"
      decimals="0"
      unitRef="USD">-522</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-04-012022-06-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-501</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-04-012022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-1023</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-04-012022-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-351180</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-04-012022-06-30"
      decimals="0"
      unitRef="USD">-351180</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-04-012022-06-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">65723</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-04-012022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-285457</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      unitRef="USD">21</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2022-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">151559011</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">151559</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">29304429</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-19443071</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-06-30_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-37376</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2022-06-30" decimals="0" unitRef="USD">9975572</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-06-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-933796</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">9041776</us-gaap:StockholdersEquity>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">60000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">60</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-07-012022-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">20440</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">20500</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-07-012022-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">20500</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">161367</IQST:CommonStockIssuedForSettlementOfDebtShares>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">161</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2022-07-012022-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">80513</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">80674</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2022-07-012022-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">80674</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">50000</us-gaap:StockIssuedDuringPeriodSharesAcquisitions>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-07-012022-09-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">50</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-07-012022-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">32450</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">32500</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-07-012022-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">32500</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-07-012022-09-30_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-559</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">-559</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-07-012022-09-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-537</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2022-07-012022-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-1096</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-07-012022-09-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-68863</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">-68863</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-07-012022-09-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">96175</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-07-012022-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">27312</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      unitRef="USD">21</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2022-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">151830378</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-09-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">151830</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">29437832</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-09-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-19511934</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-09-30_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-37935</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">10039824</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-09-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-838158</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">9201666</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">118133432</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">118133</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">13267261</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-14699148</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-74831</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-1388575</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-1006461</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-2395036</us-gaap:StockholdersEquity>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      unitRef="USD">21</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">-21000000</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">-21000</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">20979</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">35862500</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">35863</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">3550387</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-03-31"
      decimals="0"
      unitRef="USD">3586250</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">3586250</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">195000</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">600000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">600</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">563400</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-03-31"
      decimals="0"
      unitRef="USD">564000</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">564000</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">250000</IQST:CommonStockIssuedForForbearanceOfDebtShares>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">250</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">49675</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-03-31"
      decimals="0"
      unitRef="USD">49925</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">49925</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForVOnversionOfDebtShares
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">6080632</IQST:CommonStockIssuedForVOnversionOfDebtShares>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">6081</IQST:CommonStockIssuedForConversionOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">416214</IQST:CommonStockIssuedForConversionOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-03-31"
      decimals="0"
      unitRef="USD">422295</IQST:CommonStockIssuedForConversionOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">422295</IQST:CommonStockIssuedForConversionOfDebtValue>
    <IQST:CancellationOfCommonStockShares
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">-1294600</IQST:CancellationOfCommonStockShares>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">-1295</IQST:CancellationOfCommonStockValue>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">-88809</IQST:CancellationOfCommonStockValue>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-03-31"
      decimals="0"
      unitRef="USD">-90104</IQST:CancellationOfCommonStockValue>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-90104</IQST:CancellationOfCommonStockValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">708611</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-03-31"
      decimals="0"
      unitRef="USD">708611</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">708611</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-03-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">54905</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-03-31"
      decimals="0"
      unitRef="USD">54905</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">52751</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">107656</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-1942391</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-03-31"
      decimals="0"
      unitRef="USD">-1942391</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-03-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">63902</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-1878489</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      unitRef="USD">21</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2021-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">138826964</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-03-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">138827</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">18772223</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-03-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-16641539</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-03-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-19926</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2021-03-31" decimals="0" unitRef="USD">2249616</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-03-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-889808</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">1359808</us-gaap:StockholdersEquity>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">600000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">600</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">411600</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">412200</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-04-012021-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">412200</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">2230394</IQST:CommonStockIssuedForSettlementOfDebtShares>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">2230</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">2054300</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">2056530</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-04-012021-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">2056530</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <us-gaap:DebtInstrumentDecreaseForgiveness
      contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">807103</us-gaap:DebtInstrumentDecreaseForgiveness>
    <us-gaap:DebtInstrumentDecreaseForgiveness
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">807103</us-gaap:DebtInstrumentDecreaseForgiveness>
    <us-gaap:DebtInstrumentDecreaseForgiveness
      contextRef="From2021-04-012021-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">807103</us-gaap:DebtInstrumentDecreaseForgiveness>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-04-012021-06-30_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-28899</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">-28899</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-04-012021-06-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-27765</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-04-012021-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-56664</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-987376</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">-987376</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-04-012021-06-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-134996</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-04-012021-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-1122372</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      unitRef="USD">21</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2021-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">141657358</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">141657</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">22045226</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-17628915</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-06-30_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-48825</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">4509174</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-06-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-1052569</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">3456605</us-gaap:StockholdersEquity>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2021-07-012021-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">60000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-07-012021-09-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">60</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-07-012021-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">34478</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">34538</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-07-012021-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">34538</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-07-012021-09-30_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">1737</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">1737</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-07-012021-09-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">1669</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-07-012021-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">3406</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-07-012021-09-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-198954</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">-198954</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-07-012021-09-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">87736</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-07-012021-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-111218</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      unitRef="USD">21</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2021-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">141717358</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-09-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">141717</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">22079704</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-09-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-17827869</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-09-30_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-47088</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">4346495</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-09-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-963164</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">3383331</us-gaap:StockholdersEquity>
    <us-gaap:ProfitLoss
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-782876</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-3112079</us-gaap:ProfitLoss>
    <us-gaap:ShareBasedCompensation
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">111029</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">1205334</us-gaap:ShareBasedCompensation>
    <us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">26299</us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>
    <us-gaap:FinancingReceivableAccruedInterestWriteoff
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">7648</us-gaap:FinancingReceivableAccruedInterestWriteoff>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">91221</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">66924</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:AdjustmentForAmortization
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">7407</us-gaap:AdjustmentForAmortization>
    <us-gaap:AdjustmentForAmortization
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">435956</us-gaap:AdjustmentForAmortization>
    <us-gaap:IncreaseDecreaseInDerivativeLiabilities
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-317080</us-gaap:IncreaseDecreaseInDerivativeLiabilities>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-528794</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <IQST:PrepaymentAndDefaultPenalty
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">122020</IQST:PrepaymentAndDefaultPenalty>
    <us-gaap:IncreaseDecreaseInAccountsReceivable
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">832263</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInAccountsReceivable
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">943615</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInInventories
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-26124</us-gaap:IncreaseDecreaseInInventories>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">31714</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">108338</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInDueFromRelatedPartiesCurrent
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-5143</us-gaap:IncreaseDecreaseInDueFromRelatedPartiesCurrent>
    <us-gaap:IncreaseDecreaseInAccountsPayableTrade
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-97373</us-gaap:IncreaseDecreaseInAccountsPayableTrade>
    <us-gaap:IncreaseDecreaseInAccountsPayableTrade
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-239857</us-gaap:IncreaseDecreaseInAccountsPayableTrade>
    <us-gaap:IncreaseDecreaseInOtherAccruedLiabilities
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">50636</us-gaap:IncreaseDecreaseInOtherAccruedLiabilities>
    <us-gaap:IncreaseDecreaseInOtherAccruedLiabilities
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-131752</us-gaap:IncreaseDecreaseInOtherAccruedLiabilities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-1488901</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-2486045</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:BusinessCombinationAcquisitionRelatedCosts
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-1814132</us-gaap:BusinessCombinationAcquisitionRelatedCosts>
    <us-gaap:BusinessCombinationAcquisitionRelatedCosts
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-60000</us-gaap:BusinessCombinationAcquisitionRelatedCosts>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">86491</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">74799</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquireProductiveAssets
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-27824</us-gaap:PaymentsToAcquireProductiveAssets>
    <us-gaap:PaymentsForAdvanceToAffiliate
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">1000</us-gaap:PaymentsForAdvanceToAffiliate>
    <us-gaap:PaymentsForAdvanceToAffiliate
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">215674</us-gaap:PaymentsForAdvanceToAffiliate>
    <us-gaap:ProceedsFromRelatedPartyDebt
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">400</us-gaap:ProceedsFromRelatedPartyDebt>
    <us-gaap:ProceedsFromRelatedPartyDebt
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">226</us-gaap:ProceedsFromRelatedPartyDebt>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-1901223</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-378071</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:ProceedsFromOtherDebt
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">400000</us-gaap:ProceedsFromOtherDebt>
    <us-gaap:RepaymentsOfOtherDebt
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">232018</us-gaap:RepaymentsOfOtherDebt>
    <us-gaap:RepaymentsOfOtherDebt
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">331150</us-gaap:RepaymentsOfOtherDebt>
    <us-gaap:RepaymentsOfRelatedPartyDebt
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">90787</us-gaap:RepaymentsOfRelatedPartyDebt>
    <us-gaap:ProceedsFromIssuanceOfCommonStock
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">1100000</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:ProceedsFromIssuanceOfCommonStock
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">3586250</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <IQST:ProceedsFromIssuanceOfCommonStockPurchaseOptions
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">500000</IQST:ProceedsFromIssuanceOfCommonStockPurchaseOptions>
    <us-gaap:RepaymentsOfConvertibleDebt
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">250000</us-gaap:RepaymentsOfConvertibleDebt>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">1367982</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">3314313</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-17690</us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-12709</us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-2039832</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">437488</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">3334813</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">753316</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">1294981</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">1190804</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:InterestPaidNet
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">3333</us-gaap:InterestPaidNet>
    <us-gaap:InterestPaidNet
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">117198</us-gaap:InterestPaidNet>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">357500</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">1550000</IQST:StockIssuedDuringPeriodValueAcquisitionsToBeIssued>
    <us-gaap:DebtConversionConvertedInstrumentAmount1
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">422295</us-gaap:DebtConversionConvertedInstrumentAmount1>
    <us-gaap:SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">708611</us-gaap:SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount>
    <IQST:RelatedPartyDebtForgiveness
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">807103</IQST:RelatedPartyDebtForgiveness>
    <IQST:CommonStockIssuedForSettlementOfDebtValue2
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">80674</IQST:CommonStockIssuedForSettlementOfDebtValue2>
    <IQST:CommonStockIssuedForSettlementOfDebtValue2
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">2056530</IQST:CommonStockIssuedForSettlementOfDebtValue2>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">49925</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:PreferredStockIssuedForConversionOfCommonStock
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">21000</IQST:PreferredStockIssuedForConversionOfCommonStock>
    <us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_806_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_z7IuBrFixbGc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;NOTE 1 -ORGANIZATION
AND DESCRIPTION OF BUSINESS&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Organization
and Operations&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;iQSTEL Inc.
(&#x201c;iQSTEL&#x201d;, &#x201c;we&#x201d;, &#x201c;us&#x201d;, or the &#x201c;Company&#x201d;) was incorporated under the laws of the State
of&#160;Nevada&#160;on&#160;&lt;span id="xdx_901_edei--EntityIncorporationDateOfIncorporation_c20220101__20220930_z2oef0Be6BWk"&gt;June 24, 2011&lt;/span&gt;&#160;under the name of B-Maven Inc. The Company changed its name to PureSnax International,
Inc. on September 18, 2015; and more recently it changed its name to iQSTEL Inc. on August 7, 2018.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company
has been engaged in the business of telecommunication services as a wholesale carrier of voice, SMS and data for other telecom companies
around the World with more than 150 active interconnection agreements with mobile companies, fixed line companies and other wholesale
carriers.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;i&gt;Acquisitions&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On May 13, 2022, we entered into a Company Acquisition
Agreement regarding the acquisition of&#160;&lt;span id="xdx_90F_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20220501__20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_znVsRMe7YBN3"&gt;51%&lt;/span&gt;&#160;of the shares in&#160;&lt;span style="background-color: white"&gt;Whisl telecom LLC (&#x201c;Whisl&#x201d;)&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On June 1, 2022, we entered into a Company Acquisition
Agreement regarding the acquisition of&#160;&lt;span id="xdx_902_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zasIJd6GMWFj"&gt;51%&lt;/span&gt;&#160;of the shares in&#160;&lt;span style="background-color: white"&gt;Smartbiz Telecom LLC
(&#x201c;Smartbiz&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;Both acquisitions
are detailed in Note 4.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock>
    <dei:EntityIncorporationDateOfIncorporation contextRef="From2022-01-01to2022-09-30">2011-06-24</dei:EntityIncorporationDateOfIncorporation>
    <us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1
      contextRef="From2022-05-012022-05-13_custom_WhislTelecomLLCMember"
      decimals="INF"
      unitRef="Pure">0.51</us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1>
    <us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1
      contextRef="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="INF"
      unitRef="Pure">0.51</us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_802_eus-gaap--SignificantAccountingPoliciesTextBlock_zhzxDhdOSod1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;NOTE 2 -SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_z5sohJEJeDyi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Basis
of Presentation&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The accompanying
unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United
States of America for interim financial statements and with the instructions to Form 10-Q and Regulation S-X of the United States Securities
and Exchange Commission (&#x201c;SEC&#x201d;). Accordingly, they do not contain all information and footnotes required by accounting principles
generally accepted in the United States of America (&#x201c;GAAP&#x201d;) for annual financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;In the opinion
of the Company&#x2019;s management, the accompanying unaudited interim consolidated financial statements contain all the adjustments necessary
(consisting only of normal recurring accruals) to present the financial position of the Company as of September 30, 2022 and the results
of operations and cash flows for the periods presented. The results of operations for the nine months ended September 30, 2022 are not
necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited consolidated financial
statements should be read in conjunction with the financial statements and related notes thereto included in the Company&#x2019;s Annual
Report on Form 10-K for the year ended December 31, 2021 filed with the SEC on April 15, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--ConsolidationPolicyTextBlock_zoLGnfWk8S7e" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Consolidation
Policy&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The consolidated
financial statements of the Company include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#x201c;Etelix&#x201d;),
SwissLink Carrier AG (&#x201c;Swisslink&#x201d;), ITSBCHAIN, LLC (&#x201c;ItsBchain&#x201d;), QGLOBAL SMS, LLC (&#x201c;QGlobal&#x201d;), IoT
Labs, LLC (&#x201c;IoT Labs&#x201d;), Global Money One Inc (&#x201c;Global Money One&#x201d;), Whisl telecom LLC (&#x201c;Whisl&#x201d;) and
Smartbiz Telecom LLC (&#x201c;Smartbiz&#x201d;). All significant intercompany balances and transactions have been eliminated in consolidation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p id="xdx_841_eus-gaap--UseOfEstimates_zzRaVneCS6Ta" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Use of
Estimates&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The preparation
of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements.
The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual
results could differ from these good faith estimates and judgments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_844_eus-gaap--BusinessCombinationsPolicy_zMg6NANpCQBd" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;i&gt;Business Combinations&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In accordance with ASC 805-10, &#x201c;&lt;i&gt;Business
Combinations&lt;/i&gt;&#x201d;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#x2019;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84E_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zUpgLIgjKNfe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Foreign
Currency Translation and Re-measurement&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company
translates its foreign operations to the U.S. dollar in accordance with ASC 830, &#x201c;&lt;i&gt;Foreign Currency Matters&lt;/i&gt;&#x201d;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The functional
currency and reporting currency of the Company, Etelix, QGlobal, Itsbchain, IoT Labs, Global Money One, Whisl, and Smartbiz is the U.S.
dollar, while the functional currency of SwissLink is the Swiss Franc (&#x201c;CHF&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;SwissLink translates
their records into the U.S. dollar as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Assets and liabilities at the
rate of exchange in effect at the balance sheet date&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Equities at historical rate&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Revenue and expense items at
the average rate of exchange prevailing during the period &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;Adjustments
arising from such translations are included in accumulated other comprehensive income (loss) in stockholders&#x2019; equity.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zprpD5s31Fkb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Accounts
Receivable and Allowance for Uncollectible Accounts&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;Substantially
all of the Company&#x2019;s accounts receivable balance is related to trade receivables. Trade accounts receivable are recorded at the
invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company&#x2019;s best estimate of the amount of probable
credit losses in its existing accounts receivable. The Company reviews its allowance for doubtful accounts daily and past due balances
over 60 days and a specified amount are reviewed individually for collectability. Account balances are charged off after all means of
collection have been exhausted and the potential for recovery is considered remote. During the nine months ended September 30, 2022 and
2021, the Company recorded bad debt expense of $26,299 and $0 respectively.&lt;/span&gt;&lt;span style="font-size: 8pt"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84F_eus-gaap--EarningsPerSharePolicyTextBlock_z66EGYjoJ2tk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Net Income
(Loss) Per Share of Common Stock&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company
has adopted ASC 260,&#160;&lt;i&gt;&#x201d;Earnings per Share&#x201d;&lt;/i&gt;&#160;which requires presentation of basic earnings per share on the
face of the statements of operations for all entities with complex capital structures and requires a reconciliation of the numerator and
denominator of the basic earnings per share computation. In the accompanying financial statements, basic loss per share is computed by
dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is
computed by dividing net income by the weighted average number of shares of common stock and potentially dilutive outstanding shares of
common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share
arrangements, stock options and warrants unless the result would be antidilutive. There were 4,800,000 warrants outstanding during the
nine months ended September 30, 2022, which were included in the calculation of the diluted earnings per share. There were no other potentially
dilutive shares of common stock outstanding for the nine months ended September 30, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p id="xdx_843_eus-gaap--ConcentrationRiskDisclosureTextBlock_zJF8b0keN8gh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Concentrations
of Credit Risk&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company&#x2019;s
financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related
party payables. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times, its cash
and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;During the nine
months ended September 30, 2022, 10 customers represented&#160;&lt;span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_c20220101__20220930__srt--MajorCustomersAxis__custom--TenCustomersMember_zY1Umhtuuuh7"&gt;87%&lt;/span&gt;&#160;of our revenues. During the nine months ended September 30, 2021,
6 customers represented&#160;&lt;span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_c20210101__20210930__srt--MajorCustomersAxis__custom--SixCustomersMember_zjYPN184IyAe"&gt;87%&lt;/span&gt;&#160;of our revenues.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--RevenueRecognitionPolicyTextBlock_ziDmFt59NTC8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Revenue
Recognition&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company
recognizes revenue from telecommunication services in accordance with ASC 606, &#x201c;&lt;i&gt;Revenue from Contracts with Customers.&#x201d;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company
recognizes revenue related to monthly usage charges and other recurring charges during the period in which the telecommunication services
are rendered, provided that persuasive evidence of a sales arrangement existed, and collection is reasonably assured. Management considers
persuasive evidence of a sales arrangement to be a written interconnection agreement. The Company&#x2019;s payment terms vary by clients.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_840_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zg6b6nTRY0sl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Recent
Accounting Pronouncements&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;Management has
considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company&#x2019;s management
believes that these recent pronouncements will not have a material effect on the Company&#x2019;s financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_85B_zdmAF2cC4oA6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_848_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_z5sohJEJeDyi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Basis
of Presentation&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The accompanying
unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United
States of America for interim financial statements and with the instructions to Form 10-Q and Regulation S-X of the United States Securities
and Exchange Commission (&#x201c;SEC&#x201d;). Accordingly, they do not contain all information and footnotes required by accounting principles
generally accepted in the United States of America (&#x201c;GAAP&#x201d;) for annual financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;In the opinion
of the Company&#x2019;s management, the accompanying unaudited interim consolidated financial statements contain all the adjustments necessary
(consisting only of normal recurring accruals) to present the financial position of the Company as of September 30, 2022 and the results
of operations and cash flows for the periods presented. The results of operations for the nine months ended September 30, 2022 are not
necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited consolidated financial
statements should be read in conjunction with the financial statements and related notes thereto included in the Company&#x2019;s Annual
Report on Form 10-K for the year ended December 31, 2021 filed with the SEC on April 15, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:ConsolidationPolicyTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_845_eus-gaap--ConsolidationPolicyTextBlock_zoLGnfWk8S7e" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Consolidation
Policy&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The consolidated
financial statements of the Company include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#x201c;Etelix&#x201d;),
SwissLink Carrier AG (&#x201c;Swisslink&#x201d;), ITSBCHAIN, LLC (&#x201c;ItsBchain&#x201d;), QGLOBAL SMS, LLC (&#x201c;QGlobal&#x201d;), IoT
Labs, LLC (&#x201c;IoT Labs&#x201d;), Global Money One Inc (&#x201c;Global Money One&#x201d;), Whisl telecom LLC (&#x201c;Whisl&#x201d;) and
Smartbiz Telecom LLC (&#x201c;Smartbiz&#x201d;). All significant intercompany balances and transactions have been eliminated in consolidation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:ConsolidationPolicyTextBlock>
    <us-gaap:UseOfEstimates contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_841_eus-gaap--UseOfEstimates_zzRaVneCS6Ta" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Use of
Estimates&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The preparation
of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements.
The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual
results could differ from these good faith estimates and judgments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:UseOfEstimates>
    <us-gaap:BusinessCombinationsPolicy contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_844_eus-gaap--BusinessCombinationsPolicy_zMg6NANpCQBd" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;i&gt;Business Combinations&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In accordance with ASC 805-10, &#x201c;&lt;i&gt;Business
Combinations&lt;/i&gt;&#x201d;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#x2019;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

</us-gaap:BusinessCombinationsPolicy>
    <us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_84E_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zUpgLIgjKNfe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Foreign
Currency Translation and Re-measurement&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company
translates its foreign operations to the U.S. dollar in accordance with ASC 830, &#x201c;&lt;i&gt;Foreign Currency Matters&lt;/i&gt;&#x201d;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The functional
currency and reporting currency of the Company, Etelix, QGlobal, Itsbchain, IoT Labs, Global Money One, Whisl, and Smartbiz is the U.S.
dollar, while the functional currency of SwissLink is the Swiss Franc (&#x201c;CHF&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;SwissLink translates
their records into the U.S. dollar as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Assets and liabilities at the
rate of exchange in effect at the balance sheet date&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Equities at historical rate&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Revenue and expense items at
the average rate of exchange prevailing during the period &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;Adjustments
arising from such translations are included in accumulated other comprehensive income (loss) in stockholders&#x2019; equity.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
    <us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_84D_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zprpD5s31Fkb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Accounts
Receivable and Allowance for Uncollectible Accounts&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;Substantially
all of the Company&#x2019;s accounts receivable balance is related to trade receivables. Trade accounts receivable are recorded at the
invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company&#x2019;s best estimate of the amount of probable
credit losses in its existing accounts receivable. The Company reviews its allowance for doubtful accounts daily and past due balances
over 60 days and a specified amount are reviewed individually for collectability. Account balances are charged off after all means of
collection have been exhausted and the potential for recovery is considered remote. During the nine months ended September 30, 2022 and
2021, the Company recorded bad debt expense of $26,299 and $0 respectively.&lt;/span&gt;&lt;span style="font-size: 8pt"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_84F_eus-gaap--EarningsPerSharePolicyTextBlock_z66EGYjoJ2tk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Net Income
(Loss) Per Share of Common Stock&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company
has adopted ASC 260,&#160;&lt;i&gt;&#x201d;Earnings per Share&#x201d;&lt;/i&gt;&#160;which requires presentation of basic earnings per share on the
face of the statements of operations for all entities with complex capital structures and requires a reconciliation of the numerator and
denominator of the basic earnings per share computation. In the accompanying financial statements, basic loss per share is computed by
dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is
computed by dividing net income by the weighted average number of shares of common stock and potentially dilutive outstanding shares of
common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share
arrangements, stock options and warrants unless the result would be antidilutive. There were 4,800,000 warrants outstanding during the
nine months ended September 30, 2022, which were included in the calculation of the diluted earnings per share. There were no other potentially
dilutive shares of common stock outstanding for the nine months ended September 30, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_843_eus-gaap--ConcentrationRiskDisclosureTextBlock_zJF8b0keN8gh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Concentrations
of Credit Risk&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company&#x2019;s
financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related
party payables. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times, its cash
and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;During the nine
months ended September 30, 2022, 10 customers represented&#160;&lt;span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_c20220101__20220930__srt--MajorCustomersAxis__custom--TenCustomersMember_zY1Umhtuuuh7"&gt;87%&lt;/span&gt;&#160;of our revenues. During the nine months ended September 30, 2021,
6 customers represented&#160;&lt;span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_c20210101__20210930__srt--MajorCustomersAxis__custom--SixCustomersMember_zjYPN184IyAe"&gt;87%&lt;/span&gt;&#160;of our revenues.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

</us-gaap:ConcentrationRiskDisclosureTextBlock>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2022-01-012022-09-30_custom_TenCustomersMember"
      decimals="INF"
      unitRef="Pure">0.87</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2021-01-012021-09-30_custom_SixCustomersMember"
      decimals="INF"
      unitRef="Pure">0.87</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_845_eus-gaap--RevenueRecognitionPolicyTextBlock_ziDmFt59NTC8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Revenue
Recognition&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company
recognizes revenue from telecommunication services in accordance with ASC 606, &#x201c;&lt;i&gt;Revenue from Contracts with Customers.&#x201d;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company
recognizes revenue related to monthly usage charges and other recurring charges during the period in which the telecommunication services
are rendered, provided that persuasive evidence of a sales arrangement existed, and collection is reasonably assured. Management considers
persuasive evidence of a sales arrangement to be a written interconnection agreement. The Company&#x2019;s payment terms vary by clients.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:RevenueRecognitionPolicyTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_840_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zg6b6nTRY0sl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Recent
Accounting Pronouncements&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;Management has
considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company&#x2019;s management
believes that these recent pronouncements will not have a material effect on the Company&#x2019;s financial statements.&lt;/span&gt;&lt;/p&gt;

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_800_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zRFm9MIqrts9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;NOTE 3 -
GOING CONCERN&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company's consolidated financial statements have
been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and liquidation
of liabilities in the normal course of business. The Company has&#160;suffered recurring losses from operations and does not have an established
source of revenues sufficient to cover its operating costs. These conditions raise substantial doubt about the Company&#x2019;s ability
to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome
of this uncertainty.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The ability of the Company to continue as a going
concern is dependent upon its ability to successfully accomplish its business plan and eventually attain profitable operations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the next year, the Company's foreseeable cash
requirements will relate to continual development of the operations of its business, maintaining its good standing in the industry and
continuing its marketing efforts. The Company may experience a cash shortfall and be required to raise additional capital.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Historically, the Company has relied upon funds from
its stockholders. Management may raise additional capital through future public or private offerings of the Company's stock or through
loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company's failure
to do so could have a material and adverse effect upon its operations and its stockholders.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"/&gt;

</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>
    <us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_80B_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_znoW8b5eaqtf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;NOTE&#160;4&#160;&#x2013;
ACQUISITIONS&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On May 13, 2022, we entered into a Company Acquisition
Agreement (Purchase Agreement) with US Acquisitions, LLC, a California limited liability company (Seller) concerning the contemplated
sale by Seller and the purchase by us of&#160;&lt;span id="xdx_908_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20220501__20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zTp1earxJdoc"&gt;51%&lt;/span&gt;&#160;of the membership interests Seller held in Whisl, a Texas limited liability company.
Whisl provides local US termination for Voice through its FCC license of VoIP Service number 832742; and is in the process to obtain a
C-Lec FCC License over next 12 months. Whisl is one of the premier Intermediate Voice Providers in the USA. It has been a carrier since
2017 with billions of minutes traversing its network and provides its customers with multiple levels of Redundancy, Diversity, and Disaster
Recovery for their applications and ability to make changes to underlying carrier configuration in real time. Whisl offers a single carrier
solution for Voice Global services, and its customers benefit from hundreds of interconnection agreements that the company has cultivated
since its inception. Pursuant to the Purchase Agreement, the closing of the purchase of the&#160;&lt;span id="xdx_90E_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20220501__20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zgnzWKVVbhQg"&gt;51%&lt;/span&gt;&#160;membership interests was&#160;&lt;span id="xdx_902_eus-gaap--AcquisitionCostsCumulative_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zf7IpQxncWg8"&gt;$1,800,000&lt;/span&gt;,
which consisted of&#160;&lt;span id="xdx_908_eus-gaap--AcquisitionCosts_c20220501__20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_z7VNa338LVo"&gt;$1,250,000&lt;/span&gt;&#160;in cash and&#160;&lt;span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zxwvf6OdIEy1"&gt;$550,000&lt;/span&gt;&#160;in our restricted common stock to Seller, which amounts to&#160;&lt;span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zw0AqpWlBfVg"&gt;1,461,653&lt;/span&gt;&#160;shares
of common stock.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;On June 1, 2022, we entered
into a Purchase Agreement for the purchase of&#160;&lt;span id="xdx_905_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zOThnHUUvZ24"&gt;51%&lt;/span&gt;&#160;of the membership interests in Smartbiz, a Florida Corporation which provides
telecommunication services, dedicated to VoIP business for wholesale and retail markets. The purchase price for the acquisition was&#160;&lt;span id="xdx_903_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zyhbvXuNmfB3"&gt;$1,800,000&lt;/span&gt;,
which&#160;consisted of&#160;&lt;span id="xdx_904_eus-gaap--AcquisitionCosts_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zhnPCJuLTqzb"&gt;$800,000&lt;/span&gt;&#160;in cash and&#160;&lt;span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zGHIFVZ4ejf2"&gt;$1,000,000&lt;/span&gt;&#160;in our common stock to the seller, which amounts to&#160;&lt;span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_z9OmkIEW18ga"&gt;2,850,330&lt;/span&gt;&#160;shares
of common stock.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;Smartbiz and Whisl have been included in our consolidated results of operations
since the acquisition dates.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;The following table summarizes the fair value of the consideration paid
by the Company:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Whisl&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88A_ecustom--ConsiderationOfWhisl_zovRpag55Ri3" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Whisl Consideration (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;May 13,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif"&gt;Fair Value of Consideration:&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 70%"&gt;Cash&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zyj6SUCMqp15"&gt;1,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Payable to seller&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zEyJZyCqeJ4e"&gt;250,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;1,461,653&#160;shares of common stock&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zS0JmEdBtX85"&gt;550,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;Total Purchase Price&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zgqNTlt44yK1"&gt;1,800,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="text-decoration: underline"&gt;Smartbiz&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/&gt;&lt;table cellpadding="0" cellspacing="0" id="xdx_880_ecustom--ConsiderationOfSmartbiz_zV2b7qZ85Vze" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Consideration (Details)"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-weight: bold; text-align: center"&gt;June 1,&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2"&gt;Fair Value of Consideration:&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; width: 69%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cash&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 18%"&gt;&lt;span id="xdx_90D_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zVUeKSyz0Poi"&gt;725,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Payable to seller&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zUfgdNVopfO5"&gt;75,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zCVBcqU6KVFf"&gt;2,850,330&lt;/span&gt; shares of common stock &lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zGe9uJbpmJfi"&gt;1,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total Purchase Price&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zWqSfj3H4w1j"&gt;1,800,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;The following table summarizes the identifiable assets acquired and liabilities
assumed upon acquisition of Smartbiz and Whisl and the calculation of goodwill:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Whisl&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;&lt;table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_zsnojQV6Ucq8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired (Details)"&gt;
&lt;tr&gt;
       &lt;td style="width: 78%"&gt;&#160;&lt;/td&gt;
       &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
       &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
       &lt;td style="width: 18%"&gt;&#160;&lt;/td&gt;
       &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Total purchase price&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--AcquisitionCostsCumulative_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zdlrlRd4c3if"&gt;1,800,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Cash&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zuDX0JUxKuqa"&gt;141,113&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Accounts receivable&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--BusinessCombinationAcquiredReceivablesFairValue_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zf43TMso9aL3"&gt;109,762&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; text-indent: 10pt"&gt;Total identifiable assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zZzfLHBjMgJj"&gt;250,875&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Accounts payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(&lt;span id="xdx_909_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zpPwvOcyGd3f"&gt;241,426&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Other current liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_ze7dWNk5jNRf"&gt;2,075&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt"&gt;Total liabilities assumed&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zH6GL8xArPqk"&gt;243,501&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zNgMlEL2Lc74"&gt;7,374&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Non-controlling interest&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zD8gLURzkN0e"&gt;3,613&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Total net assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zKmhrVr7acM2"&gt;3,761&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Goodwill&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zlRVjOgmc539"&gt;1,796,239&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="text-decoration: underline"&gt;Smartbiz&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock_z8RUCUiJxSp4" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired (Details)"&gt;
&lt;tr&gt;
       &lt;td style="width: 78%"&gt;&#160;&lt;/td&gt;
       &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
       &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
       &lt;td style="width: 18%"&gt;&#160;&lt;/td&gt;
       &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Total purchase price&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zUDFeUD06F2b"&gt;1,800,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Cash&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_znyh3Nd9nwzd"&gt;19,755&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Accounts receivable&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--BusinessCombinationAcquiredReceivablesFairValue_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zHl45slZqs3b"&gt;789,515&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; text-indent: 10pt"&gt;Total identifiable assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zNc8455r1IUi"&gt;809,270&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Accounts payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(&lt;span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zz0qE8P864Zh"&gt;807,265&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Other current liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_z7gb28eRVuS7"&gt;76,839&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt"&gt;Total liabilities assumed&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zLzySbPYVen8"&gt;884,104&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(&lt;span id="xdx_900_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zl3cC9qecUD2"&gt;74,834&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Non-controlling interest&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90E_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zWVvtzBonONf"&gt;36,669&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Total net assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_909_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zufWcqwxWoF5"&gt;38,165&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Goodwill&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zbsXu041Pg9d"&gt;1,838,165&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;Unaudited combined proforma results of operations for the nine months ended
September 30, 2022 and 2021 as though the Company acquired Smartbiz and Whisl on January 1, 2021, are set forth below:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zB2s9oBcDVZe" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details)"&gt;
    &lt;tr&gt;
       &lt;td style="text-indent: -4pt"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zH4mYA336Xz7"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49E_20210101__20210930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z152PFIrEf3i"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -4pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Nine Months Ended&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -4pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -4pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--Revenues_zG34eQ9cnwv3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; padding-left: 5.4pt"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;69,165,130&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;59,028,492&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CostOfRevenue_zuBGvofNBNqc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Cost of revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;66,683,557&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;56,430,726&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--GrossProfit_zzEhlUzkMKY4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,481,573&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,597,766&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -4pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt; &lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--OperatingExpensesAbstract_iB_zw69LQ6O9ame" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Operating expenses&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,322,526&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,724,857&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--OperatingIncomeLoss_zVcQRgucfjk9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Operating loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1,840,953&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,127,091&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -4pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--NonoperatingIncomeExpense_p0p0_zgGCH4nLMM47" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Other expense&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(38,073&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(820,593&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NetIncomeLoss_znn59KzVcsCh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Net Loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1,879,026&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,947,684&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock>
    <us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1
      contextRef="From2022-05-012022-05-13_custom_WhislTelecomLLCMember"
      decimals="INF"
      unitRef="Pure">0.51</us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1>
    <us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1
      contextRef="From2022-05-012022-05-13_custom_WhislTelecomLLCMember"
      decimals="INF"
      unitRef="Pure">0.51</us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1>
    <us-gaap:AcquisitionCostsCumulative
      contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember"
      decimals="0"
      unitRef="USD">1800000</us-gaap:AcquisitionCostsCumulative>
    <us-gaap:AcquisitionCosts
      contextRef="From2022-05-012022-05-13_custom_WhislTelecomLLCMember"
      decimals="0"
      unitRef="USD">1250000</us-gaap:AcquisitionCosts>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-01-012022-09-30_custom_WhislTelecomLLCMember"
      decimals="0"
      unitRef="USD">550000</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2022-01-012022-09-30_custom_WhislTelecomLLCMember"
      decimals="INF"
      unitRef="Shares">1461653</us-gaap:StockIssuedDuringPeriodSharesAcquisitions>
    <us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1
      contextRef="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="INF"
      unitRef="Pure">0.51</us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1>
    <us-gaap:AcquisitionCostsCumulative
      contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">1800000</us-gaap:AcquisitionCostsCumulative>
    <us-gaap:AcquisitionCosts
      contextRef="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">800000</us-gaap:AcquisitionCosts>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">1000000</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="INF"
      unitRef="Shares">2850330</us-gaap:StockIssuedDuringPeriodSharesAcquisitions>
    <IQST:ConsiderationOfWhisl contextRef="From2022-01-01to2022-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_88A_ecustom--ConsiderationOfWhisl_zovRpag55Ri3" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Whisl Consideration (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;May 13,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif"&gt;Fair Value of Consideration:&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 70%"&gt;Cash&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zyj6SUCMqp15"&gt;1,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Payable to seller&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zEyJZyCqeJ4e"&gt;250,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;1,461,653&#160;shares of common stock&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zS0JmEdBtX85"&gt;550,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;Total Purchase Price&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zgqNTlt44yK1"&gt;1,800,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</IQST:ConsiderationOfWhisl>
    <us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts
      contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember"
      decimals="0"
      unitRef="USD">1000000</us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts>
    <us-gaap:BusinessCombinationContingentConsiderationLiability
      contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember"
      decimals="0"
      unitRef="USD">250000</us-gaap:BusinessCombinationContingentConsiderationLiability>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-01-012022-09-30_custom_WhislTelecomLLCMember"
      decimals="0"
      unitRef="USD">550000</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:AcquisitionCostsCumulative
      contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">1800000</us-gaap:AcquisitionCostsCumulative>
    <IQST:ConsiderationOfSmartbiz contextRef="From2022-01-01to2022-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_880_ecustom--ConsiderationOfSmartbiz_zV2b7qZ85Vze" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Consideration (Details)"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-weight: bold; text-align: center"&gt;June 1,&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2"&gt;Fair Value of Consideration:&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2022&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; width: 69%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cash&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 18%"&gt;&lt;span id="xdx_90D_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zVUeKSyz0Poi"&gt;725,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Payable to seller&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zUfgdNVopfO5"&gt;75,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zCVBcqU6KVFf"&gt;2,850,330&lt;/span&gt; shares of common stock &lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220501__20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zGe9uJbpmJfi"&gt;1,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total Purchase Price&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zWqSfj3H4w1j"&gt;1,800,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</IQST:ConsiderationOfSmartbiz>
    <us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts
      contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">725000</us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts>
    <us-gaap:BusinessCombinationContingentConsiderationLiability
      contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">75000</us-gaap:BusinessCombinationContingentConsiderationLiability>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="INF"
      unitRef="Shares">2850330</us-gaap:StockIssuedDuringPeriodSharesAcquisitions>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">1000000</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:AcquisitionCostsCumulative
      contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">1800000</us-gaap:AcquisitionCostsCumulative>
    <us-gaap:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock contextRef="From2022-01-01to2022-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_zsnojQV6Ucq8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired (Details)"&gt;
&lt;tr&gt;
       &lt;td style="width: 78%"&gt;&#160;&lt;/td&gt;
       &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
       &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
       &lt;td style="width: 18%"&gt;&#160;&lt;/td&gt;
       &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Total purchase price&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--AcquisitionCostsCumulative_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zdlrlRd4c3if"&gt;1,800,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Cash&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zuDX0JUxKuqa"&gt;141,113&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Accounts receivable&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--BusinessCombinationAcquiredReceivablesFairValue_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zf43TMso9aL3"&gt;109,762&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; text-indent: 10pt"&gt;Total identifiable assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zZzfLHBjMgJj"&gt;250,875&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Accounts payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(&lt;span id="xdx_909_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zpPwvOcyGd3f"&gt;241,426&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Other current liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_ze7dWNk5jNRf"&gt;2,075&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt"&gt;Total liabilities assumed&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zH6GL8xArPqk"&gt;243,501&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zNgMlEL2Lc74"&gt;7,374&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Non-controlling interest&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zD8gLURzkN0e"&gt;3,613&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Total net assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zKmhrVr7acM2"&gt;3,761&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Goodwill&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zlRVjOgmc539"&gt;1,796,239&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock>
    <us-gaap:AcquisitionCostsCumulative
      contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember"
      decimals="0"
      unitRef="USD">1800000</us-gaap:AcquisitionCostsCumulative>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents
      contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember"
      decimals="0"
      unitRef="USD">141113</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>
    <us-gaap:BusinessCombinationAcquiredReceivablesFairValue
      contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember"
      decimals="0"
      unitRef="USD">109762</us-gaap:BusinessCombinationAcquiredReceivablesFairValue>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets
      contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember"
      decimals="0"
      unitRef="USD">250875</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable
      contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember"
      decimals="0"
      unitRef="USD">241426</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities
      contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember"
      decimals="0"
      unitRef="USD">2075</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities
      contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember"
      decimals="0"
      unitRef="USD">243501</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet
      contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember"
      decimals="0"
      unitRef="USD">7374</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet>
    <us-gaap:BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue
      contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember"
      decimals="0"
      unitRef="USD">3613</us-gaap:BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue>
    <us-gaap:BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized
      contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember"
      decimals="0"
      unitRef="USD">3761</us-gaap:BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest
      contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember"
      decimals="0"
      unitRef="USD">1796239</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest>
    <IQST:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock contextRef="From2022-01-01to2022-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock_z8RUCUiJxSp4" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired (Details)"&gt;
&lt;tr&gt;
       &lt;td style="width: 78%"&gt;&#160;&lt;/td&gt;
       &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
       &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
       &lt;td style="width: 18%"&gt;&#160;&lt;/td&gt;
       &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Total purchase price&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--AcquisitionCostsCumulative_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zUDFeUD06F2b"&gt;1,800,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Cash&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_znyh3Nd9nwzd"&gt;19,755&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Accounts receivable&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--BusinessCombinationAcquiredReceivablesFairValue_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zHl45slZqs3b"&gt;789,515&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; text-indent: 10pt"&gt;Total identifiable assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zNc8455r1IUi"&gt;809,270&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Accounts payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(&lt;span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zz0qE8P864Zh"&gt;807,265&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Other current liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_z7gb28eRVuS7"&gt;76,839&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt"&gt;Total liabilities assumed&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zLzySbPYVen8"&gt;884,104&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(&lt;span id="xdx_900_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zl3cC9qecUD2"&gt;74,834&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Non-controlling interest&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90E_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zWVvtzBonONf"&gt;36,669&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Total net assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_909_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zufWcqwxWoF5"&gt;38,165&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Goodwill&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zbsXu041Pg9d"&gt;1,838,165&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</IQST:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock>
    <us-gaap:AcquisitionCostsCumulative
      contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">1800000</us-gaap:AcquisitionCostsCumulative>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents
      contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">19755</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>
    <us-gaap:BusinessCombinationAcquiredReceivablesFairValue
      contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">789515</us-gaap:BusinessCombinationAcquiredReceivablesFairValue>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets
      contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">809270</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable
      contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">807265</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities
      contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">76839</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities
      contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">884104</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet
      contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">74834</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet>
    <us-gaap:BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue
      contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">36669</us-gaap:BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue>
    <us-gaap:BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized
      contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">38165</us-gaap:BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest
      contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">1838165</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest>
    <us-gaap:BusinessAcquisitionProFormaInformationTextBlock contextRef="From2022-01-01to2022-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zB2s9oBcDVZe" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details)"&gt;
    &lt;tr&gt;
       &lt;td style="text-indent: -4pt"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zH4mYA336Xz7"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49E_20210101__20210930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z152PFIrEf3i"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -4pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Nine Months Ended&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -4pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -4pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--Revenues_zG34eQ9cnwv3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; padding-left: 5.4pt"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;69,165,130&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;59,028,492&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CostOfRevenue_zuBGvofNBNqc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Cost of revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;66,683,557&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;56,430,726&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--GrossProfit_zzEhlUzkMKY4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,481,573&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,597,766&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -4pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt; &lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--OperatingExpensesAbstract_iB_zw69LQ6O9ame" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Operating expenses&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,322,526&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,724,857&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--OperatingIncomeLoss_zVcQRgucfjk9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Operating loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1,840,953&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,127,091&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -4pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--NonoperatingIncomeExpense_p0p0_zgGCH4nLMM47" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Other expense&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(38,073&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(820,593&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NetIncomeLoss_znn59KzVcsCh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Net Loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1,879,026&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,947,684&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:BusinessAcquisitionProFormaInformationTextBlock>
    <us-gaap:Revenues
      contextRef="From2022-01-012022-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      unitRef="USD">69165130</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      unitRef="USD">59028492</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2022-01-012022-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      unitRef="USD">66683557</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      unitRef="USD">56430726</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2022-01-012022-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      unitRef="USD">2481573</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      unitRef="USD">2597766</us-gaap:GrossProfit>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2022-01-012022-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      unitRef="USD">-1840953</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      unitRef="USD">-2127091</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2022-01-012022-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      unitRef="USD">-38073</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      unitRef="USD">-820593</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NetIncomeLoss
      contextRef="From2022-01-012022-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      unitRef="USD">-1879026</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      unitRef="USD">-2947684</us-gaap:NetIncomeLoss>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_80D_eus-gaap--PropertyPlantAndEquipmentTextBlock_zys2K8YLoDUc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;NOTE&#160;5&#160;&#x2013;&#160;PROPERTY
AND EQUIPMENT&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;Property and
equipment at September 30, 2022 and December 31, 2021 consisted of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_zFsKp0OWpvH1" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left; text-indent: -4pt; vertical-align: bottom"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_490_20220930_zqFYU7I65M81" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_49F_20211231_zPsUlZzgKmO8" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -4pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; text-align: left; padding-left: 5.4pt"&gt;Telecommunication equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zOubBSGqkID6"&gt;301,462&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_z127mX70aVcj"&gt;258,871&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Telecommunication software&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zkxzUsReOYk5"&gt;581,545&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_z0s0dCZoCVNh"&gt;618,125&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Other equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zvnsxMPrtanl"&gt;97,096&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentGross_iI_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_z2Shj9r616fc"&gt;108,805&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Total property and equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930_zJ8wNhSOwKU1"&gt;980,103&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231_zIK6uW6G9Vab"&gt;985,801&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Accumulated depreciation and amortization&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_902_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20220930_ztNNQQbMcYgk"&gt;588,341&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_900_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20211231_ztbqWjrRCnwl"&gt;576,419&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20220930_zyBZqiaRrRTb"&gt;391,762&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20211231_zmR3bUWGDB54"&gt;409,382&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;Depreciation
and amortization expense for the nine months ended September 30, 2022 and 2021 amounted to&#160;&lt;span id="xdx_908_eus-gaap--DepreciationAndAmortization_p0p0_c20220101__20220930_zYa1K6655D85"&gt;$91,221&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_907_eus-gaap--DepreciationAndAmortization_p0p0_c20210101__20210930_zlnucPy8YVrk"&gt;$66,924&lt;/span&gt;, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/&gt;

</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock contextRef="From2022-01-01to2022-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_zFsKp0OWpvH1" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left; text-indent: -4pt; vertical-align: bottom"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_490_20220930_zqFYU7I65M81" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_49F_20211231_zPsUlZzgKmO8" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -4pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; text-align: left; padding-left: 5.4pt"&gt;Telecommunication equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zOubBSGqkID6"&gt;301,462&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_z127mX70aVcj"&gt;258,871&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Telecommunication software&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zkxzUsReOYk5"&gt;581,545&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_z0s0dCZoCVNh"&gt;618,125&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Other equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zvnsxMPrtanl"&gt;97,096&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentGross_iI_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_z2Shj9r616fc"&gt;108,805&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Total property and equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20220930_zJ8wNhSOwKU1"&gt;980,103&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231_zIK6uW6G9Vab"&gt;985,801&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Accumulated depreciation and amortization&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_902_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20220930_ztNNQQbMcYgk"&gt;588,341&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_900_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20211231_ztbqWjrRCnwl"&gt;576,419&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20220930_zyBZqiaRrRTb"&gt;391,762&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20211231_zmR3bUWGDB54"&gt;409,382&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2022-09-30_us-gaap_TechnologyEquipmentMember"
      decimals="0"
      unitRef="USD">301462</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-12-31_us-gaap_TechnologyEquipmentMember"
      decimals="0"
      unitRef="USD">258871</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2022-09-30_us-gaap_SoftwareDevelopmentMember"
      decimals="0"
      unitRef="USD">581545</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-12-31_us-gaap_SoftwareDevelopmentMember"
      decimals="0"
      unitRef="USD">618125</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2022-09-30_us-gaap_OtherMachineryAndEquipmentMember"
      decimals="0"
      unitRef="USD">97096</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-12-31_us-gaap_OtherMachineryAndEquipmentMember"
      decimals="0"
      unitRef="USD">108805</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">980103</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">985801</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">588341</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">576419</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">391762</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">409382</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">91221</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">66924</us-gaap:DepreciationAndAmortization>
    <us-gaap:DebtDisclosureTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_80C_eus-gaap--DebtDisclosureTextBlock_zAckQ0tP2Hnc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;NOTE&#160;6&#160;&#x2013;LOANS
PAYABLE&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;Loans payable
at September 30, 2022 and December 31, 2021 consisted of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_881_ecustom--ScheduleOfLoansPayableTextBlock_zQXLp6SdIKPc" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Term&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;rate&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 22%; text-align: left; padding-left: 5.4pt"&gt;Bridge Loan&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20220930__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z5i6zfPOlPkj"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1129"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zvRwIZXyYJh2"&gt;222,222&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20220101__20220930__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zYBq1OT8hkNc"&gt;Note was issued on November 1, 2020 and due on January 30, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20220930__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zP7kbeHYe0t9"&gt;18.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt"&gt;Martus&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zxEDzYyIdN51"&gt;93,204&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_z032n7zMSTig"&gt;100,634&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentPaymentTerms_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zyi0salQJDAb"&gt;Note was issued on October 23, 2018 and due on January 3, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20220930__us-gaap--DebtInstrumentAxis__custom--MartusMember_z2J83jTOH1F3"&gt;5.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Swisspeers AG&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zmt6IGPpzRmj"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1137"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_z6DQ0Qj3x4Ak"&gt;9,605&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentPaymentTerms_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zliVihwLlWLg"&gt;Note was issued on April 8, 2019 and originally due on October 4, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20220930__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zRvhnXBO9rAc"&gt;7.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Darlene Covid19&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_z5NaGfW9iC82"&gt;101,590&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zg6Nzf9PyYW1"&gt;109,690&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Note was issued on April 1, 2020 and due on March 31, 2025&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20220930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zNz1sHiFqZq9"&gt;0.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930_zsFbBdtVSlL6"&gt;194,794&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231_zdORKs40US61"&gt;442,151&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt"&gt;Less: Unamortized debt discount&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--LoansPayableOneMember_zixPl5GmSrZ5"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1146"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_908_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LoansPayableOneMember_zr7T6Gy3yoCk"&gt;7,406&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Total loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--LongTermDebt_p0p0_c20220930_z4ItOrAezYG7"&gt;194,794&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--LongTermDebt_p0p0_c20211231_zEDuwv9uqtNe"&gt;434,745&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt"&gt;Less: Current portion of loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90B_eus-gaap--LongTermDebtCurrent_iNI_p0p0_di_c20220930_zuCXw3go4jB5"&gt;93,204&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_902_eus-gaap--LongTermDebtCurrent_iNI_p0p0_di_c20211231_zQEyVtv4trij"&gt;315,450&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 2pt"&gt;Long-term loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--LongTermDebtNoncurrent_p0p0_c20220930_zEBHWvqKLx6d"&gt;101,590&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--LongTermDebtNoncurrent_p0p0_c20211231_zacWtxAJJRPc"&gt;119,295&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;During the nine
months ended September 30, 2022 and 2021, the Company borrowed from third parties totaling&#160;&lt;span id="xdx_90A_eus-gaap--IncreaseDecreaseInOtherLoans_p0p0_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_z5tlVfwcehN3"&gt;$0&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_904_eus-gaap--IncreaseDecreaseInOtherLoans_p0p0_c20210101__20210930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zGJleMHog45i"&gt;$444,444&lt;/span&gt;, which includes
original issue discount and financing costs of&#160;$0&#160;and&#160;$44,444&#160;and repaid the principal amount of&#160;&lt;span id="xdx_902_eus-gaap--PaymentsForLoans_p0p0_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zDBJqcdPW4yd"&gt;$232,018&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_905_eus-gaap--PaymentsForLoans_p0p0_c20210101__20210930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_z2AbznimKfH7"&gt;$331,150&lt;/span&gt;,
respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the nine months ended September 30, 2022 and
2021, the Company recorded interest expense of $&lt;span style="background-color: white"&gt;&lt;span id="xdx_90B_eus-gaap--InterestExpense_p0p0_c20220101__20220930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_ztMjV952B52j"&gt;22,417&lt;/span&gt;&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_909_eus-gaap--InterestExpense_p0p0_c20210101__20210930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zLmQUglP9bx6"&gt;$179,504&lt;/span&gt;&#160;and recognized
amortization of discount, included in interest expense, of $&lt;span style="background-color: white"&gt;&lt;span id="xdx_900_eus-gaap--AmortizationOfDebtDiscountPremium_p0p0_c20220101__20220930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zmRZeVVjMxq1"&gt;7,406&lt;/span&gt;&#160;&lt;/span&gt;and&#160;&lt;span id="xdx_908_eus-gaap--AmortizationOfDebtDiscountPremium_p0p0_c20210101__20210930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zC5djWwjT5Wj"&gt;$63,666&lt;/span&gt;,
respectively. In 2021, the Company recorded interest expense from convertible notes of&#160;&lt;span id="xdx_90B_eus-gaap--InterestExpenseOtherLongTermDebt_p0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zuu5R7jW6Pz2"&gt;$33,430&lt;/span&gt;&#160;and recognized amortization of
discount, included in interest expense, of&#160;&lt;span id="xdx_90A_eus-gaap--InterestExpenseSubordinatedNotesAndDebentures_p0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zFXMbUX231Nj"&gt;$372,290&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;During the nine months ended September 30, 2021, a related party loan of
&lt;span id="xdx_901_eus-gaap--DebtInstrumentDecreaseForgiveness_c20210101__20210930_zPepnDaLuMVl"&gt;$807,103&lt;/span&gt; (Euro 735,000) was forgiven and the Company recorded it as additional paid in capital.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="background-color: white"&gt;Loans payable to related parties
at September 30, 2022 and December 31, 2021 consisted of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zOwDloFMi8V2" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; padding-left: 5.4pt"&gt;49% of Shareholder of SwissLink&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--LoansPayable_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zg3BjrBs5x11"&gt;18,457&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--LoansPayable_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zlBNaXWOM5O1"&gt;19,929&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;49% of Shareholder of SwissLink&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--LoansPayable_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zFcZRekFRJ72"&gt;203,180&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--LoansPayable_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zhfsWuSiTyL1"&gt;219,379&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--LoansPayable_p0p0_c20220930_zh8BUYhzo95k"&gt;221,637&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--LoansPayable_p0p0_c20211231_zt7xOokf1qJc"&gt;239,308&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt"&gt;Less: Current portion of loans payable &#x2013;related parties&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--LoansPayableCurrent_p0p0_c20220930_zbyJd8ty7E31"&gt;221,637&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--LoansPayableCurrent_p0p0_c20211231_zp41R7JabYZi"&gt;239,308&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 1pt"&gt;Long-term loans payable &#x2013; related parties&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--LongTermLoansPayable_p0p0_c20220930_zIZobD44NOEc"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1175"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--LongTermLoansPayable_p0p0_c20211231_z1rvBePFEs6b"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1176"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"/&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"/&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/&gt;

</us-gaap:DebtDisclosureTextBlock>
    <IQST:ScheduleOfLoansPayableTextBlock contextRef="From2022-01-01to2022-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_881_ecustom--ScheduleOfLoansPayableTextBlock_zQXLp6SdIKPc" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Term&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;rate&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 22%; text-align: left; padding-left: 5.4pt"&gt;Bridge Loan&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20220930__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z5i6zfPOlPkj"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1129"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zvRwIZXyYJh2"&gt;222,222&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20220101__20220930__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zYBq1OT8hkNc"&gt;Note was issued on November 1, 2020 and due on January 30, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20220930__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zP7kbeHYe0t9"&gt;18.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt"&gt;Martus&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zxEDzYyIdN51"&gt;93,204&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_z032n7zMSTig"&gt;100,634&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentPaymentTerms_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zyi0salQJDAb"&gt;Note was issued on October 23, 2018 and due on January 3, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20220930__us-gaap--DebtInstrumentAxis__custom--MartusMember_z2J83jTOH1F3"&gt;5.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Swisspeers AG&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zmt6IGPpzRmj"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1137"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_z6DQ0Qj3x4Ak"&gt;9,605&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentPaymentTerms_c20220101__20220930__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zliVihwLlWLg"&gt;Note was issued on April 8, 2019 and originally due on October 4, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20220930__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zRvhnXBO9rAc"&gt;7.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Darlene Covid19&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_z5NaGfW9iC82"&gt;101,590&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zg6Nzf9PyYW1"&gt;109,690&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Note was issued on April 1, 2020 and due on March 31, 2025&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20220930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zNz1sHiFqZq9"&gt;0.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20220930_zsFbBdtVSlL6"&gt;194,794&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231_zdORKs40US61"&gt;442,151&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt"&gt;Less: Unamortized debt discount&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--LoansPayableOneMember_zixPl5GmSrZ5"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1146"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_908_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LoansPayableOneMember_zr7T6Gy3yoCk"&gt;7,406&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Total loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--LongTermDebt_p0p0_c20220930_z4ItOrAezYG7"&gt;194,794&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--LongTermDebt_p0p0_c20211231_zEDuwv9uqtNe"&gt;434,745&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt"&gt;Less: Current portion of loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90B_eus-gaap--LongTermDebtCurrent_iNI_p0p0_di_c20220930_zuCXw3go4jB5"&gt;93,204&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_902_eus-gaap--LongTermDebtCurrent_iNI_p0p0_di_c20211231_zQEyVtv4trij"&gt;315,450&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 2pt"&gt;Long-term loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--LongTermDebtNoncurrent_p0p0_c20220930_zEBHWvqKLx6d"&gt;101,590&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--LongTermDebtNoncurrent_p0p0_c20211231_zacWtxAJJRPc"&gt;119,295&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</IQST:ScheduleOfLoansPayableTextBlock>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_us-gaap_BridgeLoanMember"
      decimals="0"
      unitRef="USD">222222</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2022-01-012022-09-30_us-gaap_BridgeLoanMember">Note was issued on November 1, 2020 and due on January 30, 2022</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2022-09-30_us-gaap_BridgeLoanMember"
      decimals="INF"
      unitRef="Pure">0.180</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2022-09-30_custom_MartusMember"
      decimals="0"
      unitRef="USD">93204</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_MartusMember"
      decimals="0"
      unitRef="USD">100634</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2022-01-012022-09-30_custom_MartusMember">Note was issued on October 23, 2018 and due on January 3, 2023</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2022-09-30_custom_MartusMember"
      decimals="INF"
      unitRef="Pure">0.050</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_SwisspeersAgMember"
      decimals="0"
      unitRef="USD">9605</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2022-01-012022-09-30_custom_SwisspeersAgMember">Note was issued on April 8, 2019 and originally due on October 4, 2022</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2022-09-30_custom_SwisspeersAgMember"
      decimals="INF"
      unitRef="Pure">0.070</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2022-09-30_custom_DarleneCovi19Member"
      decimals="0"
      unitRef="USD">101590</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_DarleneCovi19Member"
      decimals="0"
      unitRef="USD">109690</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2022-09-30_custom_DarleneCovi19Member"
      decimals="INF"
      unitRef="Pure">0.000</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">194794</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">442151</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2021-12-31_custom_LoansPayableOneMember"
      decimals="0"
      unitRef="USD">7406</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:LongTermDebt contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">194794</us-gaap:LongTermDebt>
    <us-gaap:LongTermDebt contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">434745</us-gaap:LongTermDebt>
    <us-gaap:LongTermDebtCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">-93204</us-gaap:LongTermDebtCurrent>
    <us-gaap:LongTermDebtCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-315450</us-gaap:LongTermDebtCurrent>
    <us-gaap:LongTermDebtNoncurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">101590</us-gaap:LongTermDebtNoncurrent>
    <us-gaap:LongTermDebtNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">119295</us-gaap:LongTermDebtNoncurrent>
    <us-gaap:IncreaseDecreaseInOtherLoans
      contextRef="From2022-01-012022-09-30_custom_ThirdPartyLoansMember"
      decimals="0"
      unitRef="USD">0</us-gaap:IncreaseDecreaseInOtherLoans>
    <us-gaap:IncreaseDecreaseInOtherLoans
      contextRef="From2021-01-012021-09-30_custom_ThirdPartyLoansMember"
      decimals="0"
      unitRef="USD">444444</us-gaap:IncreaseDecreaseInOtherLoans>
    <us-gaap:PaymentsForLoans
      contextRef="From2022-01-012022-09-30_custom_ThirdPartyLoansMember"
      decimals="0"
      unitRef="USD">232018</us-gaap:PaymentsForLoans>
    <us-gaap:PaymentsForLoans
      contextRef="From2021-01-012021-09-30_custom_ThirdPartyLoansMember"
      decimals="0"
      unitRef="USD">331150</us-gaap:PaymentsForLoans>
    <us-gaap:InterestExpense
      contextRef="From2022-01-012022-09-30_us-gaap_LoansPayableMember"
      decimals="0"
      unitRef="USD">22417</us-gaap:InterestExpense>
    <us-gaap:InterestExpense
      contextRef="From2021-01-012021-09-30_us-gaap_LoansPayableMember"
      decimals="0"
      unitRef="USD">179504</us-gaap:InterestExpense>
    <us-gaap:AmortizationOfDebtDiscountPremium
      contextRef="From2022-01-012022-09-30_us-gaap_LoansPayableMember"
      decimals="0"
      unitRef="USD">7406</us-gaap:AmortizationOfDebtDiscountPremium>
    <us-gaap:AmortizationOfDebtDiscountPremium
      contextRef="From2021-01-012021-09-30_us-gaap_LoansPayableMember"
      decimals="0"
      unitRef="USD">63666</us-gaap:AmortizationOfDebtDiscountPremium>
    <us-gaap:InterestExpenseOtherLongTermDebt
      contextRef="From2021-01-012021-12-31_us-gaap_LoansPayableMember"
      decimals="0"
      unitRef="USD">33430</us-gaap:InterestExpenseOtherLongTermDebt>
    <us-gaap:InterestExpenseSubordinatedNotesAndDebentures
      contextRef="From2021-01-012021-12-31_us-gaap_LoansPayableMember"
      decimals="0"
      unitRef="USD">372290</us-gaap:InterestExpenseSubordinatedNotesAndDebentures>
    <us-gaap:DebtInstrumentDecreaseForgiveness
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">807103</us-gaap:DebtInstrumentDecreaseForgiveness>
    <IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock contextRef="From2022-01-01to2022-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zOwDloFMi8V2" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; padding-left: 5.4pt"&gt;49% of Shareholder of SwissLink&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--LoansPayable_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zg3BjrBs5x11"&gt;18,457&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--LoansPayable_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zlBNaXWOM5O1"&gt;19,929&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;49% of Shareholder of SwissLink&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--LoansPayable_p0p0_c20220930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zFcZRekFRJ72"&gt;203,180&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--LoansPayable_p0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zhfsWuSiTyL1"&gt;219,379&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--LoansPayable_p0p0_c20220930_zh8BUYhzo95k"&gt;221,637&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--LoansPayable_p0p0_c20211231_zt7xOokf1qJc"&gt;239,308&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 2pt"&gt;Less: Current portion of loans payable &#x2013;related parties&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--LoansPayableCurrent_p0p0_c20220930_zbyJd8ty7E31"&gt;221,637&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--LoansPayableCurrent_p0p0_c20211231_zp41R7JabYZi"&gt;239,308&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 1pt"&gt;Long-term loans payable &#x2013; related parties&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--LongTermLoansPayable_p0p0_c20220930_zIZobD44NOEc"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1175"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--LongTermLoansPayable_p0p0_c20211231_z1rvBePFEs6b"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1176"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock>
    <us-gaap:LoansPayable
      contextRef="AsOf2022-09-30_custom_N49OfShareholderOfSwisslink1Member"
      decimals="0"
      unitRef="USD">18457</us-gaap:LoansPayable>
    <us-gaap:LoansPayable
      contextRef="AsOf2021-12-31_custom_N49OfShareholderOfSwisslink1Member"
      decimals="0"
      unitRef="USD">19929</us-gaap:LoansPayable>
    <us-gaap:LoansPayable
      contextRef="AsOf2022-09-30_custom_N49OfShareholderOfSwisslink2Member"
      decimals="0"
      unitRef="USD">203180</us-gaap:LoansPayable>
    <us-gaap:LoansPayable
      contextRef="AsOf2021-12-31_custom_N49OfShareholderOfSwisslink2Member"
      decimals="0"
      unitRef="USD">219379</us-gaap:LoansPayable>
    <us-gaap:LoansPayable contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">221637</us-gaap:LoansPayable>
    <us-gaap:LoansPayable contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">239308</us-gaap:LoansPayable>
    <us-gaap:LoansPayableCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">221637</us-gaap:LoansPayableCurrent>
    <us-gaap:LoansPayableCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">239308</us-gaap:LoansPayableCurrent>
    <us-gaap:OtherLiabilitiesDisclosureTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_809_eus-gaap--OtherLiabilitiesDisclosureTextBlock_zoROXSJMINfi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;NOTE&#160;7&#160;&#x2013;&#160;OTHER
CURRENT LIABILITIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Other current liabilities&#160;&lt;span style="background-color: white"&gt;at
September 30, 2022 and December 31, 2021 consisted of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--OtherCurrentLiabilitiesTableTextBlock_zyhQrs8hWu1a" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE - 7  OTHER CURRENT LIABILITIES - Schedule of Other CurrentLiabilities (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_49E_20220930_zNuVkkIN1nf2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_493_20211231_zB8ojePJ8pUj" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--AccruedLiabilitiesCurrent_iI_zqE0OmplHSs6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; text-align: left; padding-left: 5.4pt"&gt;Accrued liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;30,825&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;61,153&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_ztR7194T2JG2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Payable for acquisition of subsidiaries&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;75,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1186"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--InterestPayableCurrent_iI_z54Ns4wO8YZ6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Accrued interest&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1188"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;8,173&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--AccruedSalariesCurrent_iI_zTHXscHoVvQ1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt"&gt;Salary payable - management&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;89,628&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;92,229&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_zUgStb3Q7esd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt"&gt;Salary payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,708&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1195"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zEwyJCdr5Dt9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Employee benefits&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;112,309&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;105,221&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_zTgwnjTVDHo4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Other current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;203,753&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;40,273&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--OtherLiabilitiesCurrent_iI_c20220930_zUapxrbfaqm9"&gt;515,223&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--OtherLiabilitiesCurrent_iI_c20211231_zjYWq4tWA8c"&gt;307,049&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;NOTE&#160;8
&#x2013;&#160;STOCKHOLDERS&#x2019; EQUITY&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s authorized capital consists of&#160;&lt;span id="xdx_90D_eus-gaap--CommonStockSharesAuthorized_iI_c20220930_zeP7fQ7WheWe"&gt;&lt;span id="xdx_909_eus-gaap--CommonStockSharesAuthorized_iI_c20211231_zwXIJNreHjt9"&gt;300,000,000&lt;/span&gt;&lt;/span&gt;&#160;shares
of common stock with a par value of&#160;&lt;span id="xdx_90F_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20220930_zsZPpnsT7I58"&gt;&lt;span id="xdx_90E_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20211231_zjmuaxX850c9"&gt;$0.001&lt;/span&gt;&lt;/span&gt;&#160;per share.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Series A Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_90F_eus-gaap--PreferredStockVotingRights_c20201101__20201103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zAgRhiI1zOPk"&gt;On November 3, 2020, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock, consisting
of up&#160;10,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation, holders of Series A Preferred Stock will participate
on an equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution, or liquidation. Holders
of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters submitted to stockholders
at a rate of 51% of the total vote of stockholders.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The rights of the holders of Series A Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on November 3, 2020.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of September 30, 2022 and December 31, 2021,&#160;&lt;span id="xdx_90E_eus-gaap--PreferredStockSharesIssued_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zpFGPffn2Axf"&gt;&lt;span id="xdx_902_eus-gaap--PreferredStockSharesIssued_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zdo0L3pphcSb"&gt;&lt;span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zbkiPBDspFO8"&gt;&lt;span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z1LGJpq8ylV5"&gt;10,000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&#160;shares
of Series A Preferred Stock were issued and outstanding.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Series B Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;span id="xdx_907_eus-gaap--PreferredStockVotingRights_c20201101__20201111__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zzAbReGA2ZMg"&gt;On November
11, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock
entitled Series B Preferred Stock, consisting of up&#160;200,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation,
holders of Series B Preferred Stock will receive a liquidation preference of $81 per share in any distribution upon winding up, dissolution,
or liquidation of the Company before junior security holders, as provided in the designation. Holders of Series B Preferred Stock are
entitled to receive as, when, and if declared by the Board of Directors, dividends in kind at an annual rate equal to twenty four percent
(24%) of $81 per share for each of the then outstanding shares of Series B Preferred Stock, calculated on the basis of a 360-day year
consisting of twelve 30-day months. Holders of Series B Preferred Stock do not have voting rights but may convert into common stock after
twelve months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series
B Preferred Stock. Upon conversion, the shares are subject to a one-year leak-out restriction on sales into the market of no more than
5% previous month&#x2019;s stock liquidity.&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;As of September
30, 2022 and December 31, 2021,&#160;&lt;span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_z5WchQMrQMSf"&gt;&lt;span id="xdx_90B_eus-gaap--PreferredStockSharesIssued_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zonAYC5jsMjf"&gt;&lt;span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zs4ohmk2CEr1"&gt;&lt;span id="xdx_90C_eus-gaap--PreferredStockSharesOutstanding_iI_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zGJmDJYB7P7b"&gt;21,000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&#160;shares of Series B Preferred Stock were issued and outstanding.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Series C Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_90B_eus-gaap--PreferredStockVotingRights_c20210101__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zzQrJa4jXODl"&gt;On January 7, 2021, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock, consisting
of up&#160;200,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation, holders of Series C Preferred Stock will
rank junior to the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution upon winding
up, dissolution, or liquidation of the company, as provided in the designation. The holders of shares of Series C Preferred Stock have
no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally available for that
purpose. Holders of Series C Preferred Stock do not have voting rights but may convert into common stock after twenty four months from
the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series C Preferred Stock.
Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than 5% previous month&#x2019;s stock
liquidity.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The rights of the holders of Series C Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on January 7, 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of September 30, 2022 and December 31, 2021,&#160;&lt;span id="xdx_90E_eus-gaap--PreferredStockSharesIssued_iI_do_c20220930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z10VueWvVru9"&gt;&lt;span id="xdx_90D_eus-gaap--PreferredStockSharesIssued_iI_do_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z4pMSo55wObg"&gt;&lt;span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zxFvPk7AXnY"&gt;&lt;span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20220930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zE3iiSXuBX05"&gt;no&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&#160;Series
C Preferred Stock was issued or outstanding.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;i&gt;Common Stock&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;During the nine
months ended September 30, 2022, the Company issued&#160;&lt;span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220101__20220930__us-gaap--StatementEquityComponentsAxis__custom--TotalIssuedInPeriodMember_z5Vp0eINt2Bl"&gt;4,353,020&lt;/span&gt;&#160;shares of common stock, valued at fair market value on issuance
as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220101__20220930_zS4x8mWdR9Xj"&gt;2,000,000&lt;/span&gt;
                                            shares issued for cash of &lt;span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_p0p0_c20220101__20220930_z38bx85U46Zd"&gt;$1,000,000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20220101__20220930_zt2yAfprym1e"&gt;180,000&lt;/span&gt;
                                            shares for compensation to our directors valued at &lt;span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_p0p0_c20220101__20220930_zcayZaTppjWa"&gt;$92,129&lt;/span&gt; &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zlIC1SInLTki"&gt;1,461,653&lt;/span&gt;
                                            shares for acquisition of Whisl valued at &lt;span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zJ88aLv49Ui6"&gt;$550,000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zS8uWNKuzYP"&gt;550,000&lt;/span&gt;
                                            shares for asset acquisition valued at &lt;span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zlVelzKjGtC1"&gt;$357,500&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zdFB3yrbfDAf"&gt;161,367&lt;/span&gt;
                                            shares for settlement of debt valued at &lt;span id="xdx_906_ecustom--CommonStockIssuedForSettlementOfDebtValue1_c20220101__20220930__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zH4ET2fYA02b"&gt;$80,674&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;As of September
30, 2022 and December 31, 2021,&#160;&lt;span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_c20220930_zL9R2LUKWgoe"&gt;&lt;span id="xdx_90E_eus-gaap--CommonStockSharesOutstanding_iI_c20220930_zvgUZgpsaPq7"&gt;151,830,378&lt;/span&gt;&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_90F_eus-gaap--CommonStockSharesIssued_iI_c20210930_zhsYEyRLe4n8"&gt;&lt;span id="xdx_901_eus-gaap--CommonStockSharesOutstanding_iI_c20210930_zqkEXqKBCGSk"&gt;147,477,358&lt;/span&gt;&lt;/span&gt;&#160;shares of common stock were issued and outstanding, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Common Stock Purchase Option&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On April 25, 2022, we entered into a Common Stock
Purchase Option Agreement with Apollo Management Group, Inc. to subscribe for and purchase from the Company,&#160;&lt;span id="xdx_90E_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20220425__us-gaap--StatementEquityComponentsAxis__custom--ApolloManagementGroupIncMember_zP8MR9t38YKb"&gt;4,800,000&lt;/span&gt;&#160;shares
of Common Stock with an exercise price per share of&#160;&lt;span id="xdx_904_eus-gaap--OptionIndexedToIssuersEquityStrikePrice1_c20220401__20220425__us-gaap--StatementEquityComponentsAxis__custom--ApolloManagementGroupIncMember_zKM5vWTlj89f"&gt;$2.00&lt;/span&gt;; and an initial exercise date September 30, 2022. The purchase price of
this option is&#160;&lt;span id="xdx_909_ecustom--ProceedsFromIssuanceOfCommonStockPurchaseOptions_c20220401__20220425_zdZ13BbI4JTf"&gt;$500,000&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:OtherLiabilitiesDisclosureTextBlock>
    <us-gaap:OtherCurrentLiabilitiesTableTextBlock contextRef="From2022-01-01to2022-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--OtherCurrentLiabilitiesTableTextBlock_zyhQrs8hWu1a" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE - 7  OTHER CURRENT LIABILITIES - Schedule of Other CurrentLiabilities (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_49E_20220930_zNuVkkIN1nf2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_493_20211231_zB8ojePJ8pUj" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--AccruedLiabilitiesCurrent_iI_zqE0OmplHSs6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 68%; text-align: left; padding-left: 5.4pt"&gt;Accrued liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;30,825&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;61,153&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_ztR7194T2JG2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Payable for acquisition of subsidiaries&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;75,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1186"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--InterestPayableCurrent_iI_z54Ns4wO8YZ6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Accrued interest&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1188"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;8,173&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--AccruedSalariesCurrent_iI_zTHXscHoVvQ1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt"&gt;Salary payable - management&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;89,628&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;92,229&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_zUgStb3Q7esd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt"&gt;Salary payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,708&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1195"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zEwyJCdr5Dt9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Employee benefits&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;112,309&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;105,221&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_zTgwnjTVDHo4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Other current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;203,753&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;40,273&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--OtherLiabilitiesCurrent_iI_c20220930_zUapxrbfaqm9"&gt;515,223&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--OtherLiabilitiesCurrent_iI_c20211231_zjYWq4tWA8c"&gt;307,049&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:OtherCurrentLiabilitiesTableTextBlock>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">30825</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">61153</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">75000</us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts>
    <us-gaap:InterestPayableCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">8173</us-gaap:InterestPayableCurrent>
    <us-gaap:AccruedSalariesCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">89628</us-gaap:AccruedSalariesCurrent>
    <us-gaap:AccruedSalariesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">92229</us-gaap:AccruedSalariesCurrent>
    <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">3708</us-gaap:EmployeeRelatedLiabilitiesCurrent>
    <us-gaap:AccruedEmployeeBenefitsCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">112309</us-gaap:AccruedEmployeeBenefitsCurrent>
    <us-gaap:AccruedEmployeeBenefitsCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">105221</us-gaap:AccruedEmployeeBenefitsCurrent>
    <us-gaap:OtherAccruedLiabilitiesCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">203753</us-gaap:OtherAccruedLiabilitiesCurrent>
    <us-gaap:OtherAccruedLiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">40273</us-gaap:OtherAccruedLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">515223</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">307049</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2022-09-30" decimals="INF" unitRef="Shares">300000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">300000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2022-09-30"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2021-12-31"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockVotingRights contextRef="From2020-11-012020-11-03_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">On November 3, 2020, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock, consisting
of up&#160;10,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation, holders of Series A Preferred Stock will participate
on an equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution, or liquidation. Holders
of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters submitted to stockholders
at a rate of 51% of the total vote of stockholders.</us-gaap:PreferredStockVotingRights>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2022-09-30_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2022-09-30_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockVotingRights contextRef="From2020-11-012020-11-11_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">On November
11, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock
entitled Series B Preferred Stock, consisting of up&#160;200,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation,
holders of Series B Preferred Stock will receive a liquidation preference of $81 per share in any distribution upon winding up, dissolution,
or liquidation of the Company before junior security holders, as provided in the designation. Holders of Series B Preferred Stock are
entitled to receive as, when, and if declared by the Board of Directors, dividends in kind at an annual rate equal to twenty four percent
(24%) of $81 per share for each of the then outstanding shares of Series B Preferred Stock, calculated on the basis of a 360-day year
consisting of twelve 30-day months. Holders of Series B Preferred Stock do not have voting rights but may convert into common stock after
twelve months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series
B Preferred Stock. Upon conversion, the shares are subject to a one-year leak-out restriction on sales into the market of no more than
5% previous month&#x2019;s stock liquidity.</us-gaap:PreferredStockVotingRights>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2022-09-30_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2022-09-30_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockVotingRights contextRef="From2021-01-012021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember">On January 7, 2021, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock, consisting
of up&#160;200,000&#160;shares, par value&#160;$0.001. Under the Certificate of Designation, holders of Series C Preferred Stock will
rank junior to the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution upon winding
up, dissolution, or liquidation of the company, as provided in the designation. The holders of shares of Series C Preferred Stock have
no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally available for that
purpose. Holders of Series C Preferred Stock do not have voting rights but may convert into common stock after twenty four months from
the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series C Preferred Stock.
Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than 5% previous month&#x2019;s stock
liquidity.</us-gaap:PreferredStockVotingRights>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2022-09-30_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2021-12-31_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2021-12-31_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2022-09-30_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2022-01-012022-09-30_custom_TotalIssuedInPeriodMember"
      decimals="INF"
      unitRef="Shares">4353020</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2022-01-01to2022-09-30"
      decimals="INF"
      unitRef="Shares">2000000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">1000000</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2022-01-01to2022-09-30"
      decimals="INF"
      unitRef="Shares">180000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">92129</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2022-01-012022-09-30_custom_WhislTelecomLLCMember"
      decimals="INF"
      unitRef="Shares">1461653</us-gaap:StockIssuedDuringPeriodSharesAcquisitions>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-01-012022-09-30_custom_WhislTelecomLLCMember"
      decimals="0"
      unitRef="USD">550000</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2022-01-012022-09-30_custom_SmartbizTelecomLLCMember"
      decimals="INF"
      unitRef="Shares">550000</us-gaap:StockIssuedDuringPeriodSharesAcquisitions>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2022-01-012022-09-30_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">357500</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2022-01-012022-09-30_custom_SmartbizTelecomLLCMember"
      decimals="INF"
      unitRef="Shares">161367</IQST:CommonStockIssuedForSettlementOfDebtShares>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2022-01-012022-09-30_custom_SmartbizTelecomLLCMember"
      decimals="0"
      unitRef="USD">80674</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <us-gaap:CommonStockSharesIssued contextRef="AsOf2022-09-30" decimals="INF" unitRef="Shares">151830378</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2022-09-30" decimals="INF" unitRef="Shares">151830378</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesIssued contextRef="AsOf2021-09-30" decimals="INF" unitRef="Shares">147477358</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2021-09-30" decimals="INF" unitRef="Shares">147477358</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesSubscribedButUnissued
      contextRef="AsOf2022-04-25_custom_ApolloManagementGroupIncMember"
      decimals="INF"
      unitRef="Shares">4800000</us-gaap:CommonStockSharesSubscribedButUnissued>
    <us-gaap:OptionIndexedToIssuersEquityStrikePrice1
      contextRef="From2022-04-012022-04-25_custom_ApolloManagementGroupIncMember"
      decimals="INF"
      unitRef="USDPShares">2.00</us-gaap:OptionIndexedToIssuersEquityStrikePrice1>
    <IQST:ProceedsFromIssuanceOfCommonStockPurchaseOptions
      contextRef="From2022-04-012022-04-25"
      decimals="0"
      unitRef="USD">500000</IQST:ProceedsFromIssuanceOfCommonStockPurchaseOptions>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_80F_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zrWWjm1M0tE" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;NOTE&#160;9&#160;-
RELATED PARTY TRANSACTIONS&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;i&gt;Due from
related&#160;parties&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the nine months ended September 30, 2022 and
2021, the Company advanced&#160;&lt;span id="xdx_906_eus-gaap--PaymentsForAdvanceToAffiliate_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zyhnzeeNtoFd"&gt;$1,000&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_90F_eus-gaap--PaymentsForAdvanceToAffiliate_c20210101__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zP7zIZihcVb4"&gt;$35,674&lt;/span&gt;&#160;to related parties and collected&#160;&lt;span id="xdx_90D_eus-gaap--ProceedsFromRelatedPartyDebt_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zhn2y5yZAb8k"&gt;$100&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_901_eus-gaap--ProceedsFromRelatedPartyDebt_c20210101__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zf5S5rPVJhwi"&gt;$226&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the nine months ended September 30, 2021, the
Company loaned &lt;span id="xdx_90B_eus-gaap--IncreaseDecreaseDueFromOtherRelatedParties_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zQXQtKFX80c5"&gt;$180,000&lt;/span&gt; to our CEO and wrote off amounts totaling &lt;span id="xdx_908_eus-gaap--AccountsReceivableNoncurrentAccruedInterestWriteoff_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_ztiQWUhzCJdj"&gt;$8,004&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the nine months ended September 30, 2021, the
Company wrote off due from related party of &lt;span id="xdx_90F_eus-gaap--AccountsReceivableNoncurrentAccruedInterestWriteoff_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RlatedPartyMember_zilwPaA0SAhj"&gt;$7,648&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;As of September
30, 2022 and December 31, 2021, the Company had amounts due from related parties of&#160;&lt;span id="xdx_900_eus-gaap--DueFromRelatedParties_p0p0_c20220930_zaW3xMZawW77"&gt;$351,139&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_90C_eus-gaap--DueFromRelatedParties_p0p0_c20211231_zDAiVjWZusHf"&gt;$424,086&lt;/span&gt;. The loans are
unsecured, non-interest bearing and due on demand.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;i&gt;Due to related
parties&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the nine months ended September 30, 2022 and
2021, the Company repaid&#160;&lt;span id="xdx_908_ecustom--RepaymentsOfRelatedPartyDebt2_c20220101__20220930_z68Jxaq5wrQ9"&gt;$0&lt;/span&gt;&#160;and&#160;$&lt;span style="background-color: white"&gt;&lt;span id="xdx_900_eus-gaap--RepaymentsOfRelatedPartyDebt_c20210101__20210930_zYwtpiVgi6l2"&gt;90,787&lt;/span&gt;&lt;/span&gt;&#160;to certain members of Company
management.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;As of September
30, 2022 and December 31, 2021, the Company had amounts due to related parties of&#160;&lt;span id="xdx_902_eus-gaap--DueToRelatedPartiesCurrent_iI_c20211231_zsHoZEpyNzDb"&gt;$26,613&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Employment
agreements&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;span style="background-color: white"&gt;During
the nine months ended September 30, 2022 and 2021, the Company recorded management fees of&#160;&lt;span id="xdx_90F_eus-gaap--ManagementFeeExpense_p0p0_c20220101__20220930_zzkUTjbtaKpf"&gt;$405,000&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_901_eus-gaap--ManagementFeeExpense_p0p0_c20210101__20210930_zSYE44jPH5te"&gt;$414,000&lt;/span&gt;, bonus
of&#160;&lt;span id="xdx_90B_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_p0p0_c20220101__20220930_zRvsJneShvW3"&gt;$0&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_90C_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_p0p0_c20210101__20210930_z7W9xCeZIiE1"&gt;$976,200&lt;/span&gt;&#160;and paid&#160;&lt;span id="xdx_905_eus-gaap--PaymentsToEmployees_c20220101__20220930_z389IaSNW5Ji"&gt;$407,602&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_902_eus-gaap--PaymentsToEmployees_c20210101__20210930_zvGZXUz563T6"&gt;$411,300&lt;/span&gt;, respectively.&#160; &lt;/span&gt;Additionally, management
received stock-based compensation of &lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid_c20220101__20220930_zik3iT60CfR8"&gt;$92,130&lt;/span&gt; and &lt;span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid_c20210101__20210930_zPkJUoOFk2eg"&gt;$34,538&lt;/span&gt; during the nine months ended September 30, 2022 and 2021, respectively&lt;span style="background-color: white"&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <us-gaap:PaymentsForAdvanceToAffiliate
      contextRef="From2022-01-012022-09-30_custom_RlatedPartyMember"
      decimals="0"
      unitRef="USD">1000</us-gaap:PaymentsForAdvanceToAffiliate>
    <us-gaap:PaymentsForAdvanceToAffiliate
      contextRef="From2021-01-012021-09-30_custom_RlatedPartyMember"
      decimals="0"
      unitRef="USD">35674</us-gaap:PaymentsForAdvanceToAffiliate>
    <us-gaap:ProceedsFromRelatedPartyDebt
      contextRef="From2022-01-012022-09-30_custom_RlatedPartyMember"
      decimals="0"
      unitRef="USD">100</us-gaap:ProceedsFromRelatedPartyDebt>
    <us-gaap:ProceedsFromRelatedPartyDebt
      contextRef="From2021-01-012021-09-30_custom_RlatedPartyMember"
      decimals="0"
      unitRef="USD">226</us-gaap:ProceedsFromRelatedPartyDebt>
    <us-gaap:IncreaseDecreaseDueFromOtherRelatedParties
      contextRef="From2022-01-012022-09-30_custom_CEOMember"
      decimals="0"
      unitRef="USD">180000</us-gaap:IncreaseDecreaseDueFromOtherRelatedParties>
    <us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff
      contextRef="From2022-01-012022-09-30_custom_CEOMember"
      decimals="0"
      unitRef="USD">8004</us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff>
    <us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff
      contextRef="From2022-01-012022-09-30_custom_RlatedPartyMember"
      decimals="0"
      unitRef="USD">7648</us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff>
    <us-gaap:DueFromRelatedParties contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">351139</us-gaap:DueFromRelatedParties>
    <us-gaap:DueFromRelatedParties contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">424086</us-gaap:DueFromRelatedParties>
    <IQST:RepaymentsOfRelatedPartyDebt2
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">0</IQST:RepaymentsOfRelatedPartyDebt2>
    <us-gaap:RepaymentsOfRelatedPartyDebt
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">90787</us-gaap:RepaymentsOfRelatedPartyDebt>
    <us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">26613</us-gaap:DueToRelatedPartiesCurrent>
    <us-gaap:ManagementFeeExpense
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">405000</us-gaap:ManagementFeeExpense>
    <us-gaap:ManagementFeeExpense
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">414000</us-gaap:ManagementFeeExpense>
    <us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">0</us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
    <us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">976200</us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
    <us-gaap:PaymentsToEmployees
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">407602</us-gaap:PaymentsToEmployees>
    <us-gaap:PaymentsToEmployees
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">411300</us-gaap:PaymentsToEmployees>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">92130</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">34538</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_804_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z38ZMbXI9i6f" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;NOTE 10&#160;&#x2013;&#160;COMMITMENTS
AND CONTINGENCIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;i&gt;Leases and
Long-term Contracts&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company
has not entered into any long-term leases, contracts or commitments. The Company leases facilities which the term is&#160;&lt;span id="xdx_907_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_c20220930_zWoFpQsG8Zyf"&gt;12 months&lt;/span&gt;. For
the nine months ended September 30, 2022 and 2021, the Company incurred&#160;&lt;span id="xdx_901_eus-gaap--OperatingLeaseExpense_c20220101__20220930_zTBbL2v6b9e8"&gt;$56,405&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_906_eus-gaap--OperatingLeaseExpense_c20210101__20210930_zIYschZmVr9a"&gt;$32,023&lt;/span&gt;, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:LesseeOperatingLeaseTermOfContract contextRef="AsOf2022-09-30">P12M</us-gaap:LesseeOperatingLeaseTermOfContract>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">56405</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">32023</us-gaap:OperatingLeaseExpense>
    <us-gaap:SegmentReportingDisclosureTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_807_eus-gaap--SegmentReportingDisclosureTextBlock_z1U0UPknKhjd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;NOTE 11&#160;-
SEGMENTS&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;At September
30, 2022, the Company operates in one industry segment, telecommunication services, and two geographic segments, USA and Switzerland,
where current assets and equipment are located&lt;b&gt;.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Operating
Activities&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The following
table shows operating activities information by geographic segment for the three and nine months ended September 30, 2022 and 2021:&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89B_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zxMVfzb6Mb3l" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;i&gt;Three months
ended September 30, 2022&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_8BE_zhWhbAcLoUif" style="display: none"&gt;NOTE
11 - SEGMENTS - Schedule of Operating Activities by Geographic Segment&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20220701__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zlbiGH56Kekb"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_492_20220701__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z3XE4nPJf3d5"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49B_20220701__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zzNp4OIsseQh"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_492_20220701__20220930_zDHO7LDsxCQe"&gt;&#160;&lt;/td&gt;
       &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;USA&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Switzerland&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Elimination&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--Revenues_zy4GiQ9oV9U2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 41%; padding-left: 5.4pt"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;22,364,201&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;1,291,688&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(1,719,255&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;21,936,634&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--CostOfRevenue_zdlGIzr02Njk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Cost of revenue&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;21,226,541&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,114,388&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1,719,255&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;20,621,674&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--GrossProfit_znjadAsopLZj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,137,660&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;177,300&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1285"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,314,960&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--OperatingExpensesAbstract_iB_zMOnrUdXz8Xb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--GeneralAndAdministrativeExpense_znbK9nct3HAg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;General and administration&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,089,194&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;166,953&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1295"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,256,147&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_p0p0_z1XVogl0wTxk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Operating income&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;48,466&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;10,347&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1300"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;58,813&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--NonoperatingIncomeExpense_p0p0_zkIzVNt29GT" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Other expense&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(29,411&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,090&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1305"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(31,501)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--ProfitLoss_p0p0_zExFvWfSM1oa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Net income&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;19,055&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;8,257&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1310"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;27,312&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;i&gt;Three months Ended September 30, 2021&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="margin-left: auto; width: 80%; border-collapse: collapse; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20210701__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zrXkrsBmQ9Oa"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49A_20210701__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z55xMZoS8Asg"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_499_20210701__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zZjrKJetsimj"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49E_20210701__20210930_zbuqojBqUfoc"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;USA&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Switzerland&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Elimination&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--Revenues_zEBaCt8WvpKb" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 45%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Revenues&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;15,347,282&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;1,189,230&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(19,773&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;16,516,739&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--CostOfRevenue_zsAT1T4S26de" style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cost of revenue&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;14,706,065&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;989,395&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(19,773&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;15,675,687&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--GrossProfit_ztV43WnyzYo6" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Gross profit&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;641,217&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;199,835&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1325"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;841,052&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--OperatingExpensesAbstract_iB_zCW3DqbWVBob" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Operating expenses&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--GeneralAndAdministrativeExpense_zIPtg7cGIxb3" style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;General and administration&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;738,578&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;218,617&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1335"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;957,195&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_p0p0_zVWHcZ23tCna" style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Operating loss&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(97,361&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(18,782&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1340"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(116,143)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--NonoperatingIncomeExpense_p0p0_z5jdUHislW72" style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Other income&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;1,525&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;3,400&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1345"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;4,925&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--ProfitLoss_p0p0_zYCpf1ACDWv6" style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Net loss&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(95,836&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(15,382&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1350"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(111,218)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;i&gt;Nine months
ended September 30, 2022&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_495_20220101__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z1uHzDB7dhb3"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20220101__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zTq8ZgLj2iRa"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_496_20220101__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zbD1oP6AXUwb"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20220101__20220930_zBoZRPeY32Na"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;USA&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Switzerland&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Elimination&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--Revenues_zbCHnDyzFwf1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 41%; padding-left: 5.4pt"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;63,898,961&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;3,554,591&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(2,397,891&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;65,055,661&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--CostOfRevenue_zQxd8TJCvDJ4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Cost of revenue&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;61,838,539&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,969,719&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,397,891&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;62,410,367&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--GrossProfit_z3SbYCT6Sh63" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,060,422&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;584,872&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1365"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,645,294&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--OperatingExpensesAbstract_iB_zfOwcSLObdPf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--GeneralAndAdministrativeExpense_zcZtqIACElQe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;General and administration&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,792,287&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;597,810&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1375"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,390,097&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--OperatingIncomeLoss_p0p0_zTqZXGJ8fKPj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Operating loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(731,865&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(12,938&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1380"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(744,803)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--NonoperatingIncomeExpense_p0p0_zNt4ZyjkII2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt"&gt;Other income (expense)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(45,938&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;7,865&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1385"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(38,073)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--ProfitLoss_p0p0_zQ9llbAczFYh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Net loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(777,803&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(5,073&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1390"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(782,876)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;i&gt;Nine months Ended September 30, 2021&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20210101__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zAJQlyVtiUJg"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20210101__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zTzw9kU8UQsg"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_493_20210101__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zLXzKmQiHWoi"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49B_20210101__20210930_ziLJwtBjj3Ok"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--Revenues_zOoeDh3Bwo3k" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 41%"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;43,404,674&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;3,474,215&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(36,172&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;46,842,717&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CostOfRevenue_zXEbhJpZV6X8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;Cost of revenue&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;42,487,024&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,018,878&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(36,172&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;45,469,730&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--GrossProfit_zZ0VJkpINpV4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;917,650&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;455,337&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1405"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,372,987&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--OperatingExpensesAbstract_iB_zuMiYoAW5rT7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--GeneralAndAdministrativeExpense_z56RoYrfssMl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;General and administration&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,077,319&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;587,154&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1415"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,664,473&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--OperatingIncomeLoss_p0p0_zOjP9Y15g577" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Operating loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,159,669&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(131,817&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1420"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,291,486)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--NonoperatingIncomeExpense_p0p0_zDe4wnX0gaod" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Other income (expense)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(839,316&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;18,723&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1425"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(820,593)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--ProfitLoss_p0p0_z4R81oWsqLsl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;Net loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,998,985&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(113,094&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1430"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,112,079)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Asset
Information&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The following
table shows asset information by geographic segment as of September 30, 2022 and December 31, 2021:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20220930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zoM6a6vODrzl"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_492_20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zxM4sbsg7GRg"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_499_20220930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zHXTX8BAggO5"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20220930_zdZkkEj6rue3"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif"&gt;September 30, 2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--AssetsAbstract_iB_zc5UHXUdiT89" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt"&gt;Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--AssetsCurrent_i01I_zdSY5J1JFpz3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 41%; text-align: left; text-indent: 6pt; padding-left: 5.4pt"&gt;Current assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;5,628,559&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;1,091,622&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(578,999&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;6,141,182&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--AssetsNoncurrent_i01I_zb9zZhehj6c6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 6pt; padding-left: 5.4pt"&gt;Non-current assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;11,660,618&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;600,882&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(6,184,562&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;6,076,938&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--LiabilitiesAbstract_iB_z3f3E5UNgJz9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; padding-left: 5.4pt"&gt;Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--LiabilitiesCurrent_i01I_zGtEPAKADBVc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 6pt; padding-left: 5.4pt"&gt;Current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,729,868&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,619,112&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(578,999&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,769,981&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--LiabilitiesNoncurrent_i01I_zXjqMyR4tHs5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 5pt; padding-left: 5.4pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1458"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;246,473&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1460"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;246,473&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_496_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z1ZK41RZWMr5"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49C_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zgMvyKa93iYb"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z6h26zEV8fCb"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49D_20211231_zXvG8k5oxQfd"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: justify"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--AssetsAbstract_iB_z1nwlnLdXzL" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--AssetsCurrent_i01I_zjLGjw6DBIm" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 41%; text-align: left; text-indent: 10pt"&gt;Current assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;5,783,859&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;997,216&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(214,551&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;6,566,524&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--AssetsNoncurrent_i01I_zjadKwFfKF85" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt"&gt;Non-current assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,468,491&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;609,189&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,584,562&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,493,118&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--LiabilitiesAbstract_iB_zQj6hB6VGmRc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zqzpeE8MXdch" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt"&gt;Current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,070,972&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,506,594&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(214,551&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,363,015&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--LiabilitiesNoncurrent_i01I_z0hrdoTT33Jl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1488"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;275,729&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1490"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;275,729&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A9_znHLckj6rFUh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:SegmentReportingDisclosureTextBlock>
    <us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_89B_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zxMVfzb6Mb3l" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;i&gt;Three months
ended September 30, 2022&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_8BE_zhWhbAcLoUif" style="display: none"&gt;NOTE
11 - SEGMENTS - Schedule of Operating Activities by Geographic Segment&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20220701__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zlbiGH56Kekb"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_492_20220701__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z3XE4nPJf3d5"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49B_20220701__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zzNp4OIsseQh"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_492_20220701__20220930_zDHO7LDsxCQe"&gt;&#160;&lt;/td&gt;
       &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;USA&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Switzerland&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Elimination&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--Revenues_zy4GiQ9oV9U2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 41%; padding-left: 5.4pt"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;22,364,201&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;1,291,688&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(1,719,255&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;21,936,634&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--CostOfRevenue_zdlGIzr02Njk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Cost of revenue&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;21,226,541&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,114,388&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1,719,255&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;20,621,674&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--GrossProfit_znjadAsopLZj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,137,660&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;177,300&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1285"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,314,960&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--OperatingExpensesAbstract_iB_zMOnrUdXz8Xb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--GeneralAndAdministrativeExpense_znbK9nct3HAg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;General and administration&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,089,194&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;166,953&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1295"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,256,147&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_p0p0_z1XVogl0wTxk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Operating income&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;48,466&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;10,347&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1300"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;58,813&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--NonoperatingIncomeExpense_p0p0_zkIzVNt29GT" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Other expense&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(29,411&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,090&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1305"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(31,501)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--ProfitLoss_p0p0_zExFvWfSM1oa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Net income&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;19,055&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;8,257&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1310"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;27,312&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;i&gt;Three months Ended September 30, 2021&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="margin-left: auto; width: 80%; border-collapse: collapse; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20210701__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zrXkrsBmQ9Oa"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49A_20210701__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z55xMZoS8Asg"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_499_20210701__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zZjrKJetsimj"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49E_20210701__20210930_zbuqojBqUfoc"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;USA&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Switzerland&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Elimination&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--Revenues_zEBaCt8WvpKb" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 45%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Revenues&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;15,347,282&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;1,189,230&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(19,773&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;16,516,739&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--CostOfRevenue_zsAT1T4S26de" style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cost of revenue&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;14,706,065&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;989,395&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(19,773&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;15,675,687&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--GrossProfit_ztV43WnyzYo6" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Gross profit&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;641,217&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;199,835&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1325"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;841,052&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--OperatingExpensesAbstract_iB_zCW3DqbWVBob" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Operating expenses&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--GeneralAndAdministrativeExpense_zIPtg7cGIxb3" style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;General and administration&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;738,578&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;218,617&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1335"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;957,195&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_p0p0_zVWHcZ23tCna" style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Operating loss&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(97,361&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(18,782&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1340"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(116,143)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--NonoperatingIncomeExpense_p0p0_z5jdUHislW72" style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Other income&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;1,525&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;3,400&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1345"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;4,925&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--ProfitLoss_p0p0_zYCpf1ACDWv6" style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Net loss&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(95,836&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(15,382&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1350"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 2.25pt double; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(111,218)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;i&gt;Nine months
ended September 30, 2022&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_495_20220101__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z1uHzDB7dhb3"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20220101__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zTq8ZgLj2iRa"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_496_20220101__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zbD1oP6AXUwb"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20220101__20220930_zBoZRPeY32Na"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;USA&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Switzerland&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Elimination&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--Revenues_zbCHnDyzFwf1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; width: 41%; padding-left: 5.4pt"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;63,898,961&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;3,554,591&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(2,397,891&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;65,055,661&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--CostOfRevenue_zQxd8TJCvDJ4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Cost of revenue&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;61,838,539&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,969,719&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,397,891&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;62,410,367&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--GrossProfit_z3SbYCT6Sh63" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,060,422&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;584,872&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1365"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,645,294&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--OperatingExpensesAbstract_iB_zfOwcSLObdPf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--GeneralAndAdministrativeExpense_zcZtqIACElQe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;General and administration&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,792,287&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;597,810&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1375"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,390,097&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--OperatingIncomeLoss_p0p0_zTqZXGJ8fKPj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; text-align: left; padding-left: 5.4pt"&gt;Operating loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(731,865&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(12,938&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1380"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(744,803)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--NonoperatingIncomeExpense_p0p0_zNt4ZyjkII2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt"&gt;Other income (expense)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(45,938&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;7,865&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1385"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(38,073)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--ProfitLoss_p0p0_zQ9llbAczFYh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Net loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(777,803&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(5,073&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1390"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(782,876)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;i&gt;Nine months Ended September 30, 2021&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20210101__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zAJQlyVtiUJg"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20210101__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zTzw9kU8UQsg"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_493_20210101__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zLXzKmQiHWoi"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49B_20210101__20210930_ziLJwtBjj3Ok"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--Revenues_zOoeDh3Bwo3k" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 41%"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;43,404,674&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;3,474,215&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(36,172&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;46,842,717&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CostOfRevenue_zXEbhJpZV6X8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;Cost of revenue&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;42,487,024&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,018,878&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(36,172&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;45,469,730&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--GrossProfit_zZ0VJkpINpV4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;917,650&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;455,337&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1405"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,372,987&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--OperatingExpensesAbstract_iB_zuMiYoAW5rT7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--GeneralAndAdministrativeExpense_z56RoYrfssMl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;General and administration&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,077,319&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;587,154&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1415"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,664,473&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--OperatingIncomeLoss_p0p0_zOjP9Y15g577" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Operating loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,159,669&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(131,817&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1420"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,291,486)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--NonoperatingIncomeExpense_p0p0_zDe4wnX0gaod" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Other income (expense)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(839,316&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;18,723&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1425"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(820,593)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--ProfitLoss_p0p0_z4R81oWsqLsl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;Net loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,998,985&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(113,094&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1430"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,112,079)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Asset
Information&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The following
table shows asset information by geographic segment as of September 30, 2022 and December 31, 2021:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20220930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zoM6a6vODrzl"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_492_20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zxM4sbsg7GRg"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_499_20220930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zHXTX8BAggO5"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20220930_zdZkkEj6rue3"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif"&gt;September 30, 2022&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--AssetsAbstract_iB_zc5UHXUdiT89" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt"&gt;Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--AssetsCurrent_i01I_zdSY5J1JFpz3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 41%; text-align: left; text-indent: 6pt; padding-left: 5.4pt"&gt;Current assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;5,628,559&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;1,091,622&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(578,999&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;6,141,182&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--AssetsNoncurrent_i01I_zb9zZhehj6c6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 6pt; padding-left: 5.4pt"&gt;Non-current assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;11,660,618&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;600,882&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(6,184,562&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;6,076,938&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--LiabilitiesAbstract_iB_z3f3E5UNgJz9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; padding-left: 5.4pt"&gt;Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--LiabilitiesCurrent_i01I_zGtEPAKADBVc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 6pt; padding-left: 5.4pt"&gt;Current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,729,868&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,619,112&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(578,999&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,769,981&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--LiabilitiesNoncurrent_i01I_zXjqMyR4tHs5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 5pt; padding-left: 5.4pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1458"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;246,473&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1460"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;246,473&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_496_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z1ZK41RZWMr5"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49C_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zgMvyKa93iYb"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z6h26zEV8fCb"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49D_20211231_zXvG8k5oxQfd"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: justify"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--AssetsAbstract_iB_z1nwlnLdXzL" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--AssetsCurrent_i01I_zjLGjw6DBIm" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 41%; text-align: left; text-indent: 10pt"&gt;Current assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;5,783,859&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;997,216&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(214,551&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;6,566,524&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--AssetsNoncurrent_i01I_zjadKwFfKF85" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt"&gt;Non-current assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,468,491&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;609,189&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,584,562&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,493,118&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--LiabilitiesAbstract_iB_zQj6hB6VGmRc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zqzpeE8MXdch" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt"&gt;Current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,070,972&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,506,594&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(214,551&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,363,015&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--LiabilitiesNoncurrent_i01I_z0hrdoTT33Jl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1488"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;275,729&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1490"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;275,729&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock>
    <us-gaap:Revenues
      contextRef="From2022-07-012022-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">22364201</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2022-07-012022-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">1291688</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2022-07-012022-09-30_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-1719255</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">21936634</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2022-07-012022-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">21226541</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2022-07-012022-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">1114388</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2022-07-012022-09-30_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-1719255</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">20621674</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2022-07-012022-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">1137660</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2022-07-012022-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">177300</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">1314960</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2022-07-012022-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">1089194</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2022-07-012022-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">166953</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">1256147</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2022-07-012022-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">48466</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2022-07-012022-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">10347</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">58813</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2022-07-012022-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">-29411</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2022-07-012022-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">-2090</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">-31501</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:ProfitLoss
      contextRef="From2022-07-012022-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">19055</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2022-07-012022-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">8257</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2022-07-012022-09-30"
      decimals="0"
      unitRef="USD">27312</us-gaap:ProfitLoss>
    <us-gaap:Revenues
      contextRef="From2021-07-012021-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">15347282</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-07-012021-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">1189230</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-07-012021-09-30_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-19773</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">16516739</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2021-07-012021-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">14706065</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2021-07-012021-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">989395</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2021-07-012021-09-30_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-19773</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">15675687</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2021-07-012021-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">641217</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2021-07-012021-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">199835</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">841052</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-07-012021-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">738578</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-07-012021-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">218617</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">957195</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-07-012021-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">-97361</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-07-012021-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">-18782</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">-116143</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-07-012021-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">1525</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-07-012021-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">3400</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">4925</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:ProfitLoss
      contextRef="From2021-07-012021-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">-95836</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2021-07-012021-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">-15382</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2021-07-012021-09-30"
      decimals="0"
      unitRef="USD">-111218</us-gaap:ProfitLoss>
    <us-gaap:Revenues
      contextRef="From2022-01-012022-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">63898961</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2022-01-012022-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">3554591</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2022-01-012022-09-30_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-2397891</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">65055661</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2022-01-012022-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">61838539</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2022-01-012022-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">2969719</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2022-01-012022-09-30_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-2397891</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">62410367</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2022-01-012022-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">2060422</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2022-01-012022-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">584872</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">2645294</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2022-01-012022-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">2792287</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2022-01-012022-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">597810</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">3390097</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2022-01-012022-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">-731865</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2022-01-012022-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">-12938</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-744803</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2022-01-012022-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">-45938</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2022-01-012022-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">7865</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-38073</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:ProfitLoss
      contextRef="From2022-01-012022-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">-777803</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2022-01-012022-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">-5073</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2022-01-01to2022-09-30"
      decimals="0"
      unitRef="USD">-782876</us-gaap:ProfitLoss>
    <us-gaap:Revenues
      contextRef="From2021-01-012021-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">43404674</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-01-012021-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">3474215</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-01-012021-09-30_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-36172</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">46842717</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2021-01-012021-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">42487024</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2021-01-012021-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">3018878</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2021-01-012021-09-30_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-36172</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">45469730</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2021-01-012021-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">917650</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2021-01-012021-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">455337</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">1372987</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-01-012021-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">3077319</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-01-012021-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">587154</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">3664473</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-01-012021-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">-2159669</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-01-012021-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">-131817</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-2291486</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-01-012021-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">-839316</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-01-012021-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">18723</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-820593</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:ProfitLoss
      contextRef="From2021-01-012021-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">-2998985</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2021-01-012021-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">-113094</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2021-01-012021-09-30"
      decimals="0"
      unitRef="USD">-3112079</us-gaap:ProfitLoss>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2022-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">5628559</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2022-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">1091622</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2022-09-30_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-578999</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">6141182</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2022-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">11660618</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2022-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">600882</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2022-09-30_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-6184562</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">6076938</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2022-09-30_custom_USAMember"
      decimals="0"
      unitRef="USD">1729868</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2022-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">1619112</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2022-09-30_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-578999</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">2769981</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2022-09-30_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">246473</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD">246473</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2021-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">5783859</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2021-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">997216</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2021-12-31_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-214551</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">6566524</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2021-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">4468491</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2021-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">609189</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2021-12-31_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-2584562</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">2493118</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2021-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">1070972</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2021-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">1506594</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2021-12-31_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-214551</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">2363015</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2021-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">275729</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">275729</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:SubsequentEventsTextBlock contextRef="From2022-01-01to2022-09-30">&lt;p id="xdx_80B_eus-gaap--SubsequentEventsTextBlock_zAbivDjZ5bh2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;NOTE
12 &#x2013;&#160;SUBSEQUENT EVENTS&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;Management has
evaluated subsequent events through the date these consolidated financial statements were available to be issued. The following subsequent
event was identified:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The Company issued &lt;span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20221001__20221114_zQAUDU7GmcV4"&gt;3,790,597&lt;/span&gt;
shares of common stock for cashless exercise of warrants.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

</us-gaap:SubsequentEventsTextBlock>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2022-10-012022-11-14"
      decimals="INF"
      unitRef="Shares">3790597</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">3334813</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">753316</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">2540515</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2528321</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:DueFromRelatedParties contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">424086</us-gaap:DueFromRelatedParties>
    <us-gaap:DueFromRelatedParties contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">221790</us-gaap:DueFromRelatedParties>
    <us-gaap:PrepaidExpenseCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">267110</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:PrepaidExpenseCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">78157</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">6566524</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">3581584</us-gaap:AssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">409382</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">350530</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">99592</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">21875</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:Goodwill contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">1537742</us-gaap:Goodwill>
    <us-gaap:Goodwill contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1537742</us-gaap:Goodwill>
    <us-gaap:DeferredTaxAssetsNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">446402</us-gaap:DeferredTaxAssetsNet>
    <us-gaap:DeferredTaxAssetsNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">460036</us-gaap:DeferredTaxAssetsNet>
    <us-gaap:Assets contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">9059642</us-gaap:Assets>
    <us-gaap:Assets contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">5951767</us-gaap:Assets>
    <us-gaap:AccountsPayableCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">1474595</us-gaap:AccountsPayableCurrent>
    <us-gaap:AccountsPayableCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2737411</us-gaap:AccountsPayableCurrent>
    <us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">26613</us-gaap:DueToRelatedPartiesCurrent>
    <us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">94616</us-gaap:DueToRelatedPartiesCurrent>
    <us-gaap:DebtInstrumentUnamortizedDiscountCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">7406</us-gaap:DebtInstrumentUnamortizedDiscountCurrent>
    <us-gaap:DebtInstrumentUnamortizedDiscountCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">19221</us-gaap:DebtInstrumentUnamortizedDiscountCurrent>
    <us-gaap:ShortTermBorrowings contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">315450</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1332612</us-gaap:ShortTermBorrowings>
    <us-gaap:DueToOtherRelatedPartiesClassifiedCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">239308</us-gaap:DueToOtherRelatedPartiesClassifiedCurrent>
    <us-gaap:DueToOtherRelatedPartiesClassifiedCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2054379</us-gaap:DueToOtherRelatedPartiesClassifiedCurrent>
    <IQST:LoansPayableUnamortizedDiscount1 contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">0</IQST:LoansPayableUnamortizedDiscount1>
    <IQST:LoansPayableUnamortizedDiscount1 contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">370106</IQST:LoansPayableUnamortizedDiscount1>
    <us-gaap:ConvertibleSubordinatedDebtCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">253554</us-gaap:ConvertibleSubordinatedDebtCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">307049</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">413676</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:DerivativeLiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1025691</us-gaap:DerivativeLiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">2363015</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">7911939</us-gaap:LiabilitiesCurrent>
    <us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">0</us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent>
    <us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2184</us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent>
    <us-gaap:ConvertibleDebtNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2816</us-gaap:ConvertibleDebtNoncurrent>
    <us-gaap:LoansPayableToBank contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">119295</us-gaap:LoansPayableToBank>
    <us-gaap:LoansPayableToBank contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">270836</us-gaap:LoansPayableToBank>
    <us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">156434</us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent>
    <us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">161212</us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent>
    <us-gaap:Liabilities contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">2638744</us-gaap:Liabilities>
    <us-gaap:Liabilities contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">8346803</us-gaap:Liabilities>
    <us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares">1200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2020-12-31"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember"
      decimals="0"
      unitRef="USD">10</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember"
      decimals="0"
      unitRef="USD">10</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember"
      decimals="0"
      unitRef="USD">21</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2020-12-31_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2020-12-31_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2020-12-31_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares">300000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2020-12-31"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">147477358</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares">118133432</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockValue contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">147477</us-gaap:CommonStockValue>
    <us-gaap:CommonStockValue contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">118133</us-gaap:CommonStockValue>
    <us-gaap:AdditionalPaidInCapital contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">25842982</us-gaap:AdditionalPaidInCapital>
    <us-gaap:AdditionalPaidInCapital contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">13267261</us-gaap:AdditionalPaidInCapital>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-18536921</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-14699148</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-36658</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-74831</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
    <us-gaap:StockholdersEquity contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">7416911</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-1388575</us-gaap:StockholdersEquity>
    <us-gaap:MinorityInterest contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-996013</us-gaap:MinorityInterest>
    <us-gaap:MinorityInterest contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-1006461</us-gaap:MinorityInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">6420898</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-2395036</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">9059642</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">5951767</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:Revenues
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">64702018</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">44910006</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">63168303</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">43947654</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">1533715</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">962352</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">4517631</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">4174367</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingExpenses
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">4517631</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">4174367</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-2983916</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-3212015</us-gaap:OperatingIncomeLoss>
    <us-gaap:OtherNonoperatingIncome
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">4426</us-gaap:OtherNonoperatingIncome>
    <us-gaap:OtherNonoperatingIncome
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">38585</us-gaap:OtherNonoperatingIncome>
    <us-gaap:OtherNonoperatingIncomeExpense
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">2684</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-117562</us-gaap:OtherNonoperatingIncomeExpense>
    <IQST:InterestExpense2
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">675481</IQST:InterestExpense2>
    <IQST:InterestExpense2
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">3509323</IQST:InterestExpense2>
    <IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">317080</IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1>
    <IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">255614</IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">528794</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">154629</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-880085</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-3487315</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-3864001</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-6699330</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">152</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:ProfitLoss
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-3864001</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-6699482</us-gaap:ProfitLoss>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-26228</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-125591</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-3837773</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-6573891</us-gaap:NetIncomeLoss>
    <us-gaap:ProfitLoss
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-3864001</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-6699482</us-gaap:ProfitLoss>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-74849</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">146373</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-3789152</us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-6845855</us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">10448</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-197314</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-3799600</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-6648541</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:EarningsPerShareBasic
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="USDPShares">-0.03</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="USDPShares">-0.10</us-gaap:EarningsPerShareBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="Shares">135383893</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Shares">63941222</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:SharesIssued
      contextRef="AsOf2019-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">18008591</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">18008</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">3240528</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-8125257</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-181</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">-4866902</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-903513</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-5770415</us-gaap:StockholdersEquity>
    <IQST:PreferredStockIssuedForConversionOfCommonStockShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      unitRef="Shares">10000</IQST:PreferredStockIssuedForConversionOfCommonStockShares>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      unitRef="USD">10</IQST:PreferredStockIssuedForConversionOfCommonStockValue>
    <IQST:PreferredStockIssuedForConversionOfCommonStockShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">-100000</IQST:PreferredStockIssuedForConversionOfCommonStockShares>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">-100</IQST:PreferredStockIssuedForConversionOfCommonStockValue>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">90</IQST:PreferredStockIssuedForConversionOfCommonStockValue>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">23937500</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">23938</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">1891067</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1915005</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">1915005</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">12818145</IQST:CommonStockIssuedForSettlementOfDebtShares>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">12818</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">876275</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">889093</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">889093</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">6267600</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">6268</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">641590</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">647858</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">647858</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">1150000</IQST:CommonStockIssuedForForbearanceOfDebtShares>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">1150</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">91100</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">92250</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">92250</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">46575378</IQST:CommonStockIssuedForConversionOfDebtShares>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">46575</IQST:CommonStockIssuedForConversionOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">1349865</IQST:CommonStockIssuedForConversionOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1396440</IQST:CommonStockIssuedForConversionOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">1396440</IQST:CommonStockIssuedForConversionOfDebtValue>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">9476218</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">9476</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">-9476</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">50000</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">50000</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">50000</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <IQST:AcquisitionOfIOTLabs
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">94366</IQST:AcquisitionOfIOTLabs>
    <IQST:AcquisitionOfIOTLabs
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">94366</IQST:AcquisitionOfIOTLabs>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">5136222</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">5136222</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">5136222</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-74650</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-74650</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-71723</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-146373</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-6573891</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-6573891</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-125591</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-6699482</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">118133432</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">118133</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">13267261</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-14699148</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-74831</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-1388575</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-1006461</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-2395036</us-gaap:StockholdersEquity>
    <IQST:PreferredStockIssuedForConversionOfCommonStockShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      unitRef="Shares">21000</IQST:PreferredStockIssuedForConversionOfCommonStockShares>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      unitRef="USD">21</IQST:PreferredStockIssuedForConversionOfCommonStockValue>
    <IQST:PreferredStockIssuedForConversionOfCommonStockShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">-21000000</IQST:PreferredStockIssuedForConversionOfCommonStockShares>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">-21000</IQST:PreferredStockIssuedForConversionOfCommonStockValue>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">20979</IQST:PreferredStockIssuedForConversionOfCommonStockValue>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">41562500</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">41563</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">6394687</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">6436250</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">6436250</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">2230394</IQST:CommonStockIssuedForSettlementOfDebtShares>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">2230</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">2054300</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">2056530</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">2056530</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">195000</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">195</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">284505</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">284700</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">284700</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">1320000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">1320</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">1036248</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">1037568</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">1037568</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">250000</IQST:CommonStockIssuedForForbearanceOfDebtShares>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">250</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">49675</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">49925</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">49925</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">6080632</IQST:CommonStockIssuedForConversionOfDebtShares>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">6081</IQST:CommonStockIssuedForConversionOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">416214</IQST:CommonStockIssuedForConversionOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">422295</IQST:CommonStockIssuedForConversionOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">422295</IQST:CommonStockIssuedForConversionOfDebtValue>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">52161</IQST:CommonStockPayableValue>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">52161</IQST:CommonStockPayableValue>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">52161</IQST:CommonStockPayableValue>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">1647150</IQST:RelatedPartyDebtToEquitySwapValue>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">1647150</IQST:RelatedPartyDebtToEquitySwapValue>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">1647150</IQST:RelatedPartyDebtToEquitySwapValue>
    <IQST:CancellationOfCommonStockShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">-1294600</IQST:CancellationOfCommonStockShares>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">-1295</IQST:CancellationOfCommonStockValue>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">-88809</IQST:CancellationOfCommonStockValue>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-90104</IQST:CancellationOfCommonStockValue>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-90104</IQST:CancellationOfCommonStockValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">708611</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">708611</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">708611</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">38173</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">38173</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">36676</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">74849</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-3837773</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-3837773</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-26228</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-3864001</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      unitRef="USD">21</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">147477358</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">147477</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">25842982</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-18536921</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-36658</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">7416911</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-996013</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">6420898</us-gaap:StockholdersEquity>
    <us-gaap:ProfitLoss
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-3864001</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-6699482</us-gaap:ProfitLoss>
    <us-gaap:ShareBasedCompensation
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">1284325</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">697858</us-gaap:ShareBasedCompensation>
    <us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">0</us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>
    <us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">137749</us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>
    <IQST:WriteOffOfDueFromRelatedParty
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">10148</IQST:WriteOffOfDueFromRelatedParty>
    <IQST:WriteOffOfDueFromRelatedParty
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">43375</IQST:WriteOffOfDueFromRelatedParty>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">91474</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">68602</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:AdjustmentForAmortization
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">450771</us-gaap:AdjustmentForAmortization>
    <us-gaap:AdjustmentForAmortization
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">2221506</us-gaap:AdjustmentForAmortization>
    <us-gaap:IncreaseDecreaseInDerivativeLiabilities
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-317080</us-gaap:IncreaseDecreaseInDerivativeLiabilities>
    <us-gaap:IncreaseDecreaseInDerivativeLiabilities
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-255614</us-gaap:IncreaseDecreaseInDerivativeLiabilities>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">528794</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">154629</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:IncreaseDecreaseInAccountsReceivable
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">39862</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInAccountsReceivable
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-167077</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">91066</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-21629</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInAccountsPayableTrade
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-1231946</us-gaap:IncreaseDecreaseInAccountsPayableTrade>
    <us-gaap:IncreaseDecreaseInAccountsPayableTrade
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">432872</us-gaap:IncreaseDecreaseInAccountsPayableTrade>
    <us-gaap:IncreaseDecreaseInOtherAccruedLiabilities
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-95758</us-gaap:IncreaseDecreaseInOtherAccruedLiabilities>
    <us-gaap:IncreaseDecreaseInOtherAccruedLiabilities
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">535579</us-gaap:IncreaseDecreaseInOtherAccruedLiabilities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-3152181</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-2116174</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">60000</us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired>
    <us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-15781</us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">153183</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">90192</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquireIntangibleAssets
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">77717</us-gaap:PaymentsToAcquireIntangibleAssets>
    <us-gaap:PaymentsToFundLongtermLoansToRelatedParties
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">220674</us-gaap:PaymentsToFundLongtermLoansToRelatedParties>
    <us-gaap:PaymentsToFundLongtermLoansToRelatedParties
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">18888</us-gaap:PaymentsToFundLongtermLoansToRelatedParties>
    <us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">226</us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties>
    <us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">2088</us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-511348</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-91211</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:ProceedsFromOtherDebt
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">600000</us-gaap:ProceedsFromOtherDebt>
    <us-gaap:ProceedsFromOtherDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1239620</us-gaap:ProceedsFromOtherDebt>
    <us-gaap:RepaymentsOfOtherDebt
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">344483</us-gaap:RepaymentsOfOtherDebt>
    <us-gaap:RepaymentsOfOtherDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">969664</us-gaap:RepaymentsOfOtherDebt>
    <us-gaap:ProceedsFromRelatedPartyDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">20182</us-gaap:ProceedsFromRelatedPartyDebt>
    <us-gaap:RepaymentsOfRelatedPartyDebt
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">90787</us-gaap:RepaymentsOfRelatedPartyDebt>
    <us-gaap:RepaymentsOfRelatedPartyDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">20197</us-gaap:RepaymentsOfRelatedPartyDebt>
    <us-gaap:ProceedsFromIssuanceOfCommonStock
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">6336250</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:ProceedsFromIssuanceOfCommonStock
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1915005</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:ProceedsFromConvertibleDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1420000</us-gaap:ProceedsFromConvertibleDebt>
    <us-gaap:RepaymentsOfConvertibleDebt
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">250000</us-gaap:RepaymentsOfConvertibleDebt>
    <us-gaap:RepaymentsOfConvertibleDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">942190</us-gaap:RepaymentsOfConvertibleDebt>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">6250980</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">2662756</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-5954</us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">27442</us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">2581497</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">482813</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">753316</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">270503</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">3334813</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">753316</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:InterestPaidNet
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">126818</us-gaap:InterestPaidNet>
    <us-gaap:InterestPaidNet
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">976234</us-gaap:InterestPaidNet>
    <IQST:DerivativeLiabilitiesRecognizedAsDebtDiscount
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1673393</IQST:DerivativeLiabilitiesRecognizedAsDebtDiscount>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">52161</IQST:CommonStockPayableValue>
    <us-gaap:DebtConversionConvertedInstrumentAmount1
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">422295</us-gaap:DebtConversionConvertedInstrumentAmount1>
    <us-gaap:DebtConversionConvertedInstrumentAmount1
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1396440</us-gaap:DebtConversionConvertedInstrumentAmount1>
    <us-gaap:ProceedsFromWarrantExercises
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">9476</us-gaap:ProceedsFromWarrantExercises>
    <us-gaap:SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">708611</us-gaap:SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount>
    <us-gaap:SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">5136222</us-gaap:SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">1647150</IQST:RelatedPartyDebtToEquitySwapValue>
    <IQST:AmountOwingForAcquisitionOfIOT
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">60000</IQST:AmountOwingForAcquisitionOfIOT>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">49925</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">92250</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:ReplacementOfConvertibleNoitesToNotesPayable
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1000000</IQST:ReplacementOfConvertibleNoitesToNotesPayable>
    <IQST:PreferredStockIssuedForConversionOfCommonStock
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">21</IQST:PreferredStockIssuedForConversionOfCommonStock>
    <IQST:PreferredStockIssuedForConversionOfCommonStock
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">10</IQST:PreferredStockIssuedForConversionOfCommonStock>
    <IQST:SubscriptionReceivable
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">100000</IQST:SubscriptionReceivable>
    <us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_80B_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_zZ6kLMSCs2Jb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE
                                            1 -ORGANIZATION AND DESCRIPTION OF BUSINESS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Organization and Operations&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;iQSTEL Inc. (&#x201c;iQSTEL&#x201d;, &#x201c;we&#x201d;,
&#x201c;us&#x201d;, or the &#x201c;Company&#x201d;) was incorporated under the laws of the State of &lt;span id="xdx_90B_edei--EntityIncorporationStateCountryCode_c20210101__20211231_zMq6nyLyww0b"&gt;Nevada
&lt;/span&gt;on &lt;span id="xdx_903_edei--EntityIncorporationDateOfIncorporation_c20210101__20211231_zZqAYSGNjWme"&gt;June
24, 2011&lt;/span&gt; under the name of B-Maven Inc. The Company changed its name to PureSnax International, Inc. on September
18, 2015; and more recently it changed its name to iQSTEL Inc. on August 7, 2018.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company has been engaged in the business of telecommunication
services as a wholesale carrier of voice, SMS and data for other telecom companies around the World with more than 150 active interconnection
agreements with mobile companies, fixed line companies and other wholesale carriers.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company incorporated a 75% owned subsidiary,
Global Money One Inc. under the laws of the state of Delaware, on November 16, 2020.&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;COVID-19&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;A novel strain of coronavirus (COVID-19) was first
identified in December 2019, and subsequently declared a global pandemic by the World Health Organization on March 11, 2020. As a result
of the outbreak, many companies have experienced disruptions in their operations and in markets served. The Company has instituted some
and may take additional temporary precautionary measures intended to help ensure the well-being of its employees and minimize business
disruption. The Company considered the impact of COVID-19 on the assumptions and estimates used and determined that there were no material
adverse impacts on the Company&#x2019;s results of operations and financial position at December 31, 2021. The full extent of the future
impacts of COVID-19 on the Company&#x2019;s operations is uncertain. A prolonged outbreak could have a material adverse impact on financial
results and business operations of the Company, including the timing and ability of the Company to collect accounts receivable and the
ability of the Company to continue to provide high quality services to its clients. The Company is not aware of any specific event or
circumstance that would require an update to its estimates or judgments or a revision of the carrying value of its assets or liabilities
as of April 15, 2022, the date of issuance of this Annual Report on Form 10-K. These estimates may change, as new events occur and additional
information is obtained.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock>
    <dei:EntityIncorporationStateCountryCode contextRef="From2021-01-012021-12-31">NV</dei:EntityIncorporationStateCountryCode>
    <dei:EntityIncorporationDateOfIncorporation contextRef="From2021-01-012021-12-31">2011-06-24</dei:EntityIncorporationDateOfIncorporation>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_805_eus-gaap--SignificantAccountingPoliciesTextBlock_zVyatVH9jR08" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE
                                            2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_846_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zdxacUEzVe74" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Basis
                                            of Presentation&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The consolidated financial statements and related
disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (&#x201c;SEC&#x201d;). The
financial statements have been prepared in accordance with Generally Accepted Accounting Principles (&#x201c;GAAP&#x201d;) of the United
States of America. The Company&#x2019;s fiscal year end is December 31.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_844_eus-gaap--ConsolidationPolicyTextBlock_zTw95mW2ZB6f" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;&lt;i&gt;Consolidation
                                            Policy&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The consolidated financial statements of the Company
include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#x201c;Etelix&#x201d;), SwissLink Carrier AG (&#x201c;Swisslink&#x201d;),
ITSBCHAIN, LLC (&#x201c;ItsBchain&#x201d;), QGLOBAL SMS, LLC (&#x201c;QGlobal&#x201d;), IoT Labs, LLC (&#x201c;IoT Labs&#x201d;) and Global
Money One Inc (&#x201c;Global Money One&#x201d;). All significant intercompany balances and transactions have been eliminated in consolidation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_843_eus-gaap--UseOfEstimates_zM1jg996Eip8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Use
                                            of Estimates&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The preparation of the consolidated financial statements
in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates
and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could
differ from these good faith estimates and judgments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p id="xdx_841_eus-gaap--BusinessCombinationsPolicy_zLOKsA1LTg1i" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Business
                                            Combinations&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In accordance with ASC 805-10, &#x201c;&lt;i&gt;Business
Combinations&lt;/i&gt;&#x201d;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#x2019;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zTYdehSfq3zk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Foreign
                                            Currency Translation and Re-measurement&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company translates its foreign operations to
U.S. dollar in accordance with ASC 830, &#x201c;&lt;i&gt;Foreign Currency Matters&lt;/i&gt;&#x201d;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The functional currency and reporting currency of
Etelix, QGlobal, ItsBchain, IoT Labs and Global Money One is the U.S. dollar, while SwissLink&#x2019;s functional currency is the Swiss
Franc (&#x201c;CHF&#x201d;).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s subsidiaries, whose functional
currency is not the U.S. dollar, translate their records into U.S. dollar as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Assets
                                            and liabilities at the rate of exchange in effect at the balance sheet date &#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Equities
                                            at historical rate &#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Revenue
                                            and expense items at the average rate of exchange prevailing during the period &#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 2.25pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Adjustments arising from such translations are included
in accumulated other comprehensive income in stockholders&#x2019; equity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ForeignCurrencyDisclosureTextBlock_zYfNCmbonIff" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_49F_20211231_zLthL39drQml" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_49D_20201231_zl8Skhyczwp5" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_zXAakdFyyFXj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 68%; text-align: justify"&gt;Spot CHF: USD exchange rate&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;1.0974&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;1.1304&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--DerivativeAverageExchangeRateFloor1_iI_zzRdp9wdVjA3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Average CHF: USD exchange rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.0969&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.0662&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zXlyMYiZSIv1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Cash
                                            and Cash Equivalents&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Cash and cash equivalents include cash in banks,
money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible
to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company
had no cash equivalents at December 31, 2021 and 2020.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_842_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zoAMYYrvapMa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Accounts
                                            Receivable and Allowance for Uncollectible Accounts&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Substantially all of the Company&#x2019;s accounts
receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest.
The allowance for doubtful accounts is the Company&#x2019;s best estimate of the amount of probable credit losses in its existing accounts
receivable. The Company reviews its allowance for doubtful accounts daily and past due balances over 60 days and a specified amount are
reviewed individually for collectability. Account balances are charged off after all means of collection have been exhausted and the
potential for recovery is considered remote. During the years ended December 31, 2021 and 2020, the Company had bad debt expense of &lt;span id="xdx_904_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20210101__20211231_zgjoUohTJAb"&gt;$0
&lt;/span&gt;and &lt;span id="xdx_906_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20200101__20201231_z9R9hpKwA4G9"&gt;$137,749&lt;/span&gt;,
respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p id="xdx_845_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zegRWbqtcLg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Long-Lived
                                            Assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Long-lived assets are evaluated for impairment whenever
events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the
useful lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash
flows to the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zyDIIkUjbS17" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Fixed
                                            Assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Fixed assets, consisting of telecommunications equipment
and software, is recorded at cost reduced by accumulated depreciation and amortization. Depreciation and amortization expense is recognized
over the assets&#x2019; estimated useful lives of &lt;span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerEquipmentMember_zbkQkerDvqp9"&gt;3
years&lt;/span&gt; for computers and laptops, &lt;span&gt;5
years&lt;/span&gt; for telecommunications equipment and switches; and &lt;span id="xdx_907_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerSoftwareIntangibleAssetMember_zA07JViPm0p9"&gt;5
years&lt;/span&gt; for software using the straight-line method. Major additions and improvements are capitalized as additions
to the property and equipment accounts, while replacements, maintenance and repairs that do not improve or extend the life of the respective
assets, are expensed as incurred. Estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively.
When certain events or changes in operating conditions occur, asset lives may be adjusted and an impairment assessment may be performed
on the recoverability of the carrying amounts.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_844_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_z9vsKQK8xo77" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Impairment
                                            of tangible and intangible assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Tangible and intangible assets (excluding goodwill)
are assessed at each reporting date for indications that an asset may be impaired. If any such indication exists, or when annual impairment
testing for an asset is required, the Company makes an estimate of the asset's recoverable amount. The asset's recoverable amount is
the higher of an asset's or cash-generating unit's fair value less costs of disposal and its value in use and is determined for an individual
asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Where
the carrying amount of an asset or a group of assets exceeds its recoverable amount, the asset is considered impaired and is written
down to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using
a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or the
group of assets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_849_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_z3R8NpAnKOxc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Goodwill&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;We allocate goodwill to reporting units based on
the reporting unit expected to benefit from the business combination. We evaluate our reporting units on an annual basis and, if necessary,
reassign goodwill using a relative fair value allocation approach. Goodwill is tested for impairment at the reporting unit level (operating
segment or one level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change
that would more likely than not reduce the fair value of a reporting unit below its carrying value. These events or circumstances could
include a significant change in the business climate, legal factors, operating performance indicators, competition, or sale or disposition
of a significant portion of a reporting unit.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Application of the goodwill impairment test requires
judgment, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill
to reporting units, and determination of the fair value of each reporting unit. The fair value of each reporting unit is estimated primarily
through the use of a discounted cash flow methodology. This analysis requires significant judgments, including estimation of future cash
flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for our business, estimation of the useful
life over which cash flows will occur, and determination of our weighted average cost of capital.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The estimates used to calculate the fair value of
a reporting unit change from year to year based on operating results, market conditions, and other factors. Changes in these estimates
and assumptions could materially affect the determination of fair value and goodwill impairment for each reporting unit.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p id="xdx_842_eus-gaap--PostemploymentBenefitPlansPolicy_z26hwWseqK9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Retirement
                                            Benefit Costs&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Payments to defined contribution retirement benefit
schemes are charged as an expense as they fall due. Payments made to state-managed retirement benefit schemes are dealt with as payments
to defined contribution schemes where the Company&#x2019;s obligations under the schemes are equivalent to those arising in a defined
contribution retirement benefit scheme.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;For defined benefit schemes, the cost of providing
benefits is determined using the Projected Unit Credit Method, with actuarial valuations being carried out at each balance sheet date.
Actuarial gains and losses are recognized in full in the period in which they occur. They are recognized outside the income statement
and are presented in other comprehensive income. Past service cost is recognized immediately in the income statement in the period in
which it occurs.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The retirement benefit obligation recognized in the
balance sheet represents the present value of the defined obligation as adjusted for unrecognized past service cost, and as reduced by
the fair value of the scheme assets. Any asset resulting from this calculation is limited to past service cost, plus the present value
of available refunds and reductions in future contributions to the scheme.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84A_eus-gaap--EarningsPerSharePolicyTextBlock_zDafGwEoW3K8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Net
                                            Income (Loss) Per Share of Common Stock&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company has adopted ASC 260,&#160;&lt;i&gt;&#x201d;Earnings
per Share&#x201d;&lt;/i&gt;&#160;which requires presentation of basic earnings per share on the face of the statements of operations for all
entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share
computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average
number of shares of common stock outstanding during the year. Diluted earnings per share is computed by dividing net income by the weighted
average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the
potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless
the result would be antidilutive. Dilutive potential common shares include outstanding Series B Preferred stock, and it was excluded
from the computation of diluted net loss per share as the result was anti-dilutive for the year ended December 31, 2021. There were no
potentially dilutive shares of common stock outstanding for the year ended December 31, 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_847_eus-gaap--ConcentrationRiskDisclosureTextBlock_zTPOvlwJAoHe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Concentrations
                                            of Credit Risk&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s financial instruments that are
exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely
incur in the near future. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times,
its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021 and 2020,
7 and 6 customers represented &lt;span&gt;88%
&lt;/span&gt;and &lt;span&gt;70%
&lt;/span&gt;of our revenues, respectively. For the year ended December 31, 2021 &lt;span&gt;68%
&lt;/span&gt;of the revenue comes from customers under prepayment conditions which means there is no credit or bad debt risk on that portion
of the customers portfolio.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_846_eus-gaap--CreditLossFinancialInstrumentPolicyTextBlock_zCZDcXLdNAUf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Financial
                                            Instruments&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company follows ASC 820, &#x201c;&lt;i&gt;Fair Value
Measurements and Disclosures,&lt;/i&gt;&#x201d; which defines fair value as the exchange price that would be received for an asset or paid to
transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction
between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity&#x2019;s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the
fair value hierarchy are described below:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 1&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 1 applies to assets or liabilities for which
there are quoted prices in active markets for identical assets or liabilities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 2&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 2 applies to assets or liabilities for which
there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or
liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions
(less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or
corroborated by, observable market data.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 3&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 3 applies to assets or liabilities for which
there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or
liabilities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The carrying values of our financial instruments,
including, cash and cash equivalents; accounts receivable; prepaid and other current assets; accounts payable; other current liabilities;
and due from/to related parties approximate their fair values due to the short-term maturities of these financial instruments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Transactions involving related parties cannot be
presumed to be carried out on an arm&#x2019;s-length basis, as the requisite conditions of competitive, free-market dealings may not exist.
Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated
on terms equivalent to those that prevail in arm&#x2019;s-length transactions unless such representations can be substantiated. It is
not, however, practical to determine the fair value of amounts due to related party&#x2019;s due to their related party nature.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

&lt;p id="xdx_846_eus-gaap--DerivativesPolicyTextBlock_zdnDzpWCcrdf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Derivative
                                            Financial Instruments&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company does not use derivative instruments to
hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments
are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for
as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with
changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used
a Black Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification
of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end
of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not
net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_846_eus-gaap--IncomeTaxPolicyTextBlock_z30KNZ8Im5rl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Income
                                            Taxes&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company uses the liability method of accounting
for income taxes. Under the liability method, deferred tax assets and liabilities are determined based on differences between financial
reporting and the tax basis of assets, liabilities, the carry forward of operating losses and tax credits, and are measured using the
enacted tax rates and laws that will be in effect when the differences are expected to reverse. An allowance against deferred tax assets
is recorded when it is more likely than not that such tax benefits will not be realized.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84C_esrt--SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock_zg6jMGLeJEm" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Related
                                            Parties&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company follows ASC 850,&lt;i&gt;&#160;&#x201c;Related
Party Disclosures,&#x201d;&#160;&lt;/i&gt;for the identification of related parties and disclosure of related party transactions (see Note 13).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--RevenueRecognitionPolicyTextBlock_zCh8yeiOFeq5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Revenue
                                            Recognition&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company recognizes revenue from telecommunication
services in accordance with ASC 606, &#x201c;&lt;i&gt;Revenue from Contracts with Customers.&#x201d;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company recognizes revenue related to monthly
usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive
evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement
to be a written interconnection agreement. The Company&#x2019;s payment terms vary by client.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p id="xdx_84D_eus-gaap--CostOfSalesPolicyTextBlock_zFhy8aHAzGRi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Cost
                                            of revenue&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Costs of revenue represent direct charges from vendors
that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated in
vendor&#x2019;s network.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84A_eus-gaap--LessorLeasesPolicyTextBlock_zcQgdgk81Llh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Lease&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company leases office space for corporate and
network monitoring activities and to house telecommunications equipment.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In accordance with ASC 842, &#x201c;&lt;i&gt;Leases&lt;/i&gt;&#x201d;,&lt;i&gt;&#160;&lt;/i&gt;we
determine if an arrangement is a lease at inception.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The office lease meets the definition of a short-term
lease because the lease term is 12 months or less. Consequently, consistent with Company&#x2019;s accounting policy election, the Company
does not recognize the right-of-use asset and the lease liability arising from this lease.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84A_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zgnzZlK4ovHc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Recent
                                            Accounting Pronouncements&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In August 2020, the FASB issued ASU 2020-06, ASC
Subtopic 470-20 &#x201c;&lt;i&gt;Debt&#x2014;Debt with &#x201c;Conversion and Other Options&lt;/i&gt;&#x201d; and ASC subtopic 815-40 &#x201c;&lt;i&gt;Hedging&#x2014;Contracts
in Entity&#x2019;s Own Equity&lt;/i&gt;&#x201d;. The standard reduced the number of accounting models for convertible debt instruments and convertible
preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features
that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for
a scope exception from derivative accounting; and, (2) convertible debt instruments issued with substantial premiums for which the premiums
are recorded as paid-in capital. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including
interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15,
2020, including interim periods within those fiscal years. The Company is currently assessing the impact of the adoption of this standard
on its consolidated financial statements.&#160;&lt;/p&gt;

&lt;p id="xdx_852_zXP8HrDCrcTf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_846_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zdxacUEzVe74" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Basis
                                            of Presentation&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The consolidated financial statements and related
disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (&#x201c;SEC&#x201d;). The
financial statements have been prepared in accordance with Generally Accepted Accounting Principles (&#x201c;GAAP&#x201d;) of the United
States of America. The Company&#x2019;s fiscal year end is December 31.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:ConsolidationPolicyTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_844_eus-gaap--ConsolidationPolicyTextBlock_zTw95mW2ZB6f" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;&lt;i&gt;Consolidation
                                            Policy&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The consolidated financial statements of the Company
include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#x201c;Etelix&#x201d;), SwissLink Carrier AG (&#x201c;Swisslink&#x201d;),
ITSBCHAIN, LLC (&#x201c;ItsBchain&#x201d;), QGLOBAL SMS, LLC (&#x201c;QGlobal&#x201d;), IoT Labs, LLC (&#x201c;IoT Labs&#x201d;) and Global
Money One Inc (&#x201c;Global Money One&#x201d;). All significant intercompany balances and transactions have been eliminated in consolidation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ConsolidationPolicyTextBlock>
    <us-gaap:UseOfEstimates contextRef="From2021-01-012021-12-31">&lt;p id="xdx_843_eus-gaap--UseOfEstimates_zM1jg996Eip8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Use
                                            of Estimates&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The preparation of the consolidated financial statements
in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates
and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could
differ from these good faith estimates and judgments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:UseOfEstimates>
    <us-gaap:BusinessCombinationsPolicy contextRef="From2021-01-012021-12-31">&lt;p id="xdx_841_eus-gaap--BusinessCombinationsPolicy_zLOKsA1LTg1i" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Business
                                            Combinations&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In accordance with ASC 805-10, &#x201c;&lt;i&gt;Business
Combinations&lt;/i&gt;&#x201d;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#x2019;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:BusinessCombinationsPolicy>
    <us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_84D_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zTYdehSfq3zk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Foreign
                                            Currency Translation and Re-measurement&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company translates its foreign operations to
U.S. dollar in accordance with ASC 830, &#x201c;&lt;i&gt;Foreign Currency Matters&lt;/i&gt;&#x201d;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The functional currency and reporting currency of
Etelix, QGlobal, ItsBchain, IoT Labs and Global Money One is the U.S. dollar, while SwissLink&#x2019;s functional currency is the Swiss
Franc (&#x201c;CHF&#x201d;).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s subsidiaries, whose functional
currency is not the U.S. dollar, translate their records into U.S. dollar as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Assets
                                            and liabilities at the rate of exchange in effect at the balance sheet date &#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Equities
                                            at historical rate &#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Revenue
                                            and expense items at the average rate of exchange prevailing during the period &#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 2.25pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Adjustments arising from such translations are included
in accumulated other comprehensive income in stockholders&#x2019; equity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ForeignCurrencyDisclosureTextBlock_zYfNCmbonIff" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_49F_20211231_zLthL39drQml" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_49D_20201231_zl8Skhyczwp5" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_zXAakdFyyFXj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 68%; text-align: justify"&gt;Spot CHF: USD exchange rate&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;1.0974&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;1.1304&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--DerivativeAverageExchangeRateFloor1_iI_zzRdp9wdVjA3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Average CHF: USD exchange rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.0969&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.0662&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
    <us-gaap:ForeignCurrencyDisclosureTextBlock contextRef="From2021-01-012021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ForeignCurrencyDisclosureTextBlock_zYfNCmbonIff" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_49F_20211231_zLthL39drQml" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_49D_20201231_zl8Skhyczwp5" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_zXAakdFyyFXj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 68%; text-align: justify"&gt;Spot CHF: USD exchange rate&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;1.0974&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;1.1304&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--DerivativeAverageExchangeRateFloor1_iI_zzRdp9wdVjA3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Average CHF: USD exchange rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.0969&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.0662&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ForeignCurrencyDisclosureTextBlock>
    <us-gaap:ForeignCurrencyExchangeRateTranslation1 contextRef="AsOf2021-12-31" decimals="INF" unitRef="Pure">1.0974</us-gaap:ForeignCurrencyExchangeRateTranslation1>
    <us-gaap:ForeignCurrencyExchangeRateTranslation1 contextRef="AsOf2020-12-31" decimals="INF" unitRef="Pure">1.1304</us-gaap:ForeignCurrencyExchangeRateTranslation1>
    <us-gaap:DerivativeAverageExchangeRateFloor1 contextRef="AsOf2021-12-31" decimals="INF" unitRef="Pure">1.0969</us-gaap:DerivativeAverageExchangeRateFloor1>
    <us-gaap:DerivativeAverageExchangeRateFloor1 contextRef="AsOf2020-12-31" decimals="INF" unitRef="Pure">1.0662</us-gaap:DerivativeAverageExchangeRateFloor1>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zXlyMYiZSIv1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Cash
                                            and Cash Equivalents&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Cash and cash equivalents include cash in banks,
money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible
to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company
had no cash equivalents at December 31, 2021 and 2020.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_842_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zoAMYYrvapMa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Accounts
                                            Receivable and Allowance for Uncollectible Accounts&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Substantially all of the Company&#x2019;s accounts
receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest.
The allowance for doubtful accounts is the Company&#x2019;s best estimate of the amount of probable credit losses in its existing accounts
receivable. The Company reviews its allowance for doubtful accounts daily and past due balances over 60 days and a specified amount are
reviewed individually for collectability. Account balances are charged off after all means of collection have been exhausted and the
potential for recovery is considered remote. During the years ended December 31, 2021 and 2020, the Company had bad debt expense of &lt;span id="xdx_904_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20210101__20211231_zgjoUohTJAb"&gt;$0
&lt;/span&gt;and &lt;span id="xdx_906_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20200101__20201231_z9R9hpKwA4G9"&gt;$137,749&lt;/span&gt;,
respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock>
    <us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">0</us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>
    <us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">137749</us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>
    <us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_845_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zegRWbqtcLg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Long-Lived
                                            Assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Long-lived assets are evaluated for impairment whenever
events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the
useful lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash
flows to the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
    <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_84D_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zyDIIkUjbS17" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Fixed
                                            Assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Fixed assets, consisting of telecommunications equipment
and software, is recorded at cost reduced by accumulated depreciation and amortization. Depreciation and amortization expense is recognized
over the assets&#x2019; estimated useful lives of &lt;span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerEquipmentMember_zbkQkerDvqp9"&gt;3
years&lt;/span&gt; for computers and laptops, &lt;span&gt;5
years&lt;/span&gt; for telecommunications equipment and switches; and &lt;span id="xdx_907_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerSoftwareIntangibleAssetMember_zA07JViPm0p9"&gt;5
years&lt;/span&gt; for software using the straight-line method. Major additions and improvements are capitalized as additions
to the property and equipment accounts, while replacements, maintenance and repairs that do not improve or extend the life of the respective
assets, are expensed as incurred. Estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively.
When certain events or changes in operating conditions occur, asset lives may be adjusted and an impairment assessment may be performed
on the recoverability of the carrying amounts.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="From2021-01-012021-12-31_us-gaap_ComputerEquipmentMember">P3Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="From2021-01-012021-12-31_us-gaap_ComputerSoftwareIntangibleAssetMember">P5Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy contextRef="From2021-01-012021-12-31">&lt;p id="xdx_844_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_z9vsKQK8xo77" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Impairment
                                            of tangible and intangible assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Tangible and intangible assets (excluding goodwill)
are assessed at each reporting date for indications that an asset may be impaired. If any such indication exists, or when annual impairment
testing for an asset is required, the Company makes an estimate of the asset's recoverable amount. The asset's recoverable amount is
the higher of an asset's or cash-generating unit's fair value less costs of disposal and its value in use and is determined for an individual
asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Where
the carrying amount of an asset or a group of assets exceeds its recoverable amount, the asset is considered impaired and is written
down to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using
a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or the
group of assets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy>
    <us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy contextRef="From2021-01-012021-12-31">&lt;p id="xdx_849_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_z3R8NpAnKOxc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Goodwill&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;We allocate goodwill to reporting units based on
the reporting unit expected to benefit from the business combination. We evaluate our reporting units on an annual basis and, if necessary,
reassign goodwill using a relative fair value allocation approach. Goodwill is tested for impairment at the reporting unit level (operating
segment or one level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change
that would more likely than not reduce the fair value of a reporting unit below its carrying value. These events or circumstances could
include a significant change in the business climate, legal factors, operating performance indicators, competition, or sale or disposition
of a significant portion of a reporting unit.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Application of the goodwill impairment test requires
judgment, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill
to reporting units, and determination of the fair value of each reporting unit. The fair value of each reporting unit is estimated primarily
through the use of a discounted cash flow methodology. This analysis requires significant judgments, including estimation of future cash
flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for our business, estimation of the useful
life over which cash flows will occur, and determination of our weighted average cost of capital.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The estimates used to calculate the fair value of
a reporting unit change from year to year based on operating results, market conditions, and other factors. Changes in these estimates
and assumptions could materially affect the determination of fair value and goodwill impairment for each reporting unit.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy>
    <us-gaap:PostemploymentBenefitPlansPolicy contextRef="From2021-01-012021-12-31">&lt;p id="xdx_842_eus-gaap--PostemploymentBenefitPlansPolicy_z26hwWseqK9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Retirement
                                            Benefit Costs&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Payments to defined contribution retirement benefit
schemes are charged as an expense as they fall due. Payments made to state-managed retirement benefit schemes are dealt with as payments
to defined contribution schemes where the Company&#x2019;s obligations under the schemes are equivalent to those arising in a defined
contribution retirement benefit scheme.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;For defined benefit schemes, the cost of providing
benefits is determined using the Projected Unit Credit Method, with actuarial valuations being carried out at each balance sheet date.
Actuarial gains and losses are recognized in full in the period in which they occur. They are recognized outside the income statement
and are presented in other comprehensive income. Past service cost is recognized immediately in the income statement in the period in
which it occurs.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The retirement benefit obligation recognized in the
balance sheet represents the present value of the defined obligation as adjusted for unrecognized past service cost, and as reduced by
the fair value of the scheme assets. Any asset resulting from this calculation is limited to past service cost, plus the present value
of available refunds and reductions in future contributions to the scheme.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:PostemploymentBenefitPlansPolicy>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_84A_eus-gaap--EarningsPerSharePolicyTextBlock_zDafGwEoW3K8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Net
                                            Income (Loss) Per Share of Common Stock&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company has adopted ASC 260,&#160;&lt;i&gt;&#x201d;Earnings
per Share&#x201d;&lt;/i&gt;&#160;which requires presentation of basic earnings per share on the face of the statements of operations for all
entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share
computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average
number of shares of common stock outstanding during the year. Diluted earnings per share is computed by dividing net income by the weighted
average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the
potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless
the result would be antidilutive. Dilutive potential common shares include outstanding Series B Preferred stock, and it was excluded
from the computation of diluted net loss per share as the result was anti-dilutive for the year ended December 31, 2021. There were no
potentially dilutive shares of common stock outstanding for the year ended December 31, 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_847_eus-gaap--ConcentrationRiskDisclosureTextBlock_zTPOvlwJAoHe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Concentrations
                                            of Credit Risk&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s financial instruments that are
exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely
incur in the near future. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times,
its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021 and 2020,
7 and 6 customers represented &lt;span&gt;88%
&lt;/span&gt;and &lt;span&gt;70%
&lt;/span&gt;of our revenues, respectively. For the year ended December 31, 2021 &lt;span&gt;68%
&lt;/span&gt;of the revenue comes from customers under prepayment conditions which means there is no credit or bad debt risk on that portion
of the customers portfolio.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ConcentrationRiskDisclosureTextBlock>
    <us-gaap:CreditLossFinancialInstrumentPolicyTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_846_eus-gaap--CreditLossFinancialInstrumentPolicyTextBlock_zCZDcXLdNAUf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Financial
                                            Instruments&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company follows ASC 820, &#x201c;&lt;i&gt;Fair Value
Measurements and Disclosures,&lt;/i&gt;&#x201d; which defines fair value as the exchange price that would be received for an asset or paid to
transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction
between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity&#x2019;s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the
fair value hierarchy are described below:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 1&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 1 applies to assets or liabilities for which
there are quoted prices in active markets for identical assets or liabilities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 2&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 2 applies to assets or liabilities for which
there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or
liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions
(less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or
corroborated by, observable market data.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 3&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 3 applies to assets or liabilities for which
there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or
liabilities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The carrying values of our financial instruments,
including, cash and cash equivalents; accounts receivable; prepaid and other current assets; accounts payable; other current liabilities;
and due from/to related parties approximate their fair values due to the short-term maturities of these financial instruments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Transactions involving related parties cannot be
presumed to be carried out on an arm&#x2019;s-length basis, as the requisite conditions of competitive, free-market dealings may not exist.
Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated
on terms equivalent to those that prevail in arm&#x2019;s-length transactions unless such representations can be substantiated. It is
not, however, practical to determine the fair value of amounts due to related party&#x2019;s due to their related party nature.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

</us-gaap:CreditLossFinancialInstrumentPolicyTextBlock>
    <us-gaap:DerivativesPolicyTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_846_eus-gaap--DerivativesPolicyTextBlock_zdnDzpWCcrdf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Derivative
                                            Financial Instruments&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company does not use derivative instruments to
hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments
are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for
as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with
changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used
a Black Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification
of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end
of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not
net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:DerivativesPolicyTextBlock>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_846_eus-gaap--IncomeTaxPolicyTextBlock_z30KNZ8Im5rl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Income
                                            Taxes&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company uses the liability method of accounting
for income taxes. Under the liability method, deferred tax assets and liabilities are determined based on differences between financial
reporting and the tax basis of assets, liabilities, the carry forward of operating losses and tax credits, and are measured using the
enacted tax rates and laws that will be in effect when the differences are expected to reverse. An allowance against deferred tax assets
is recorded when it is more likely than not that such tax benefits will not be realized.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:IncomeTaxPolicyTextBlock>
    <srt:SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_84C_esrt--SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock_zg6jMGLeJEm" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Related
                                            Parties&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company follows ASC 850,&lt;i&gt;&#160;&#x201c;Related
Party Disclosures,&#x201d;&#160;&lt;/i&gt;for the identification of related parties and disclosure of related party transactions (see Note 13).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</srt:SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_848_eus-gaap--RevenueRecognitionPolicyTextBlock_zCh8yeiOFeq5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Revenue
                                            Recognition&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company recognizes revenue from telecommunication
services in accordance with ASC 606, &#x201c;&lt;i&gt;Revenue from Contracts with Customers.&#x201d;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company recognizes revenue related to monthly
usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive
evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement
to be a written interconnection agreement. The Company&#x2019;s payment terms vary by client.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:RevenueRecognitionPolicyTextBlock>
    <us-gaap:CostOfSalesPolicyTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_84D_eus-gaap--CostOfSalesPolicyTextBlock_zFhy8aHAzGRi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Cost
                                            of revenue&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Costs of revenue represent direct charges from vendors
that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated in
vendor&#x2019;s network.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:CostOfSalesPolicyTextBlock>
    <us-gaap:LessorLeasesPolicyTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_84A_eus-gaap--LessorLeasesPolicyTextBlock_zcQgdgk81Llh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Lease&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company leases office space for corporate and
network monitoring activities and to house telecommunications equipment.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In accordance with ASC 842, &#x201c;&lt;i&gt;Leases&lt;/i&gt;&#x201d;,&lt;i&gt;&#160;&lt;/i&gt;we
determine if an arrangement is a lease at inception.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The office lease meets the definition of a short-term
lease because the lease term is 12 months or less. Consequently, consistent with Company&#x2019;s accounting policy election, the Company
does not recognize the right-of-use asset and the lease liability arising from this lease.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:LessorLeasesPolicyTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_84A_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zgnzZlK4ovHc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Recent
                                            Accounting Pronouncements&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In August 2020, the FASB issued ASU 2020-06, ASC
Subtopic 470-20 &#x201c;&lt;i&gt;Debt&#x2014;Debt with &#x201c;Conversion and Other Options&lt;/i&gt;&#x201d; and ASC subtopic 815-40 &#x201c;&lt;i&gt;Hedging&#x2014;Contracts
in Entity&#x2019;s Own Equity&lt;/i&gt;&#x201d;. The standard reduced the number of accounting models for convertible debt instruments and convertible
preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features
that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for
a scope exception from derivative accounting; and, (2) convertible debt instruments issued with substantial premiums for which the premiums
are recorded as paid-in capital. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including
interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15,
2020, including interim periods within those fiscal years. The Company is currently assessing the impact of the adoption of this standard
on its consolidated financial statements.&#160;&lt;/p&gt;

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_80F_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z20JdbjVP3k6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE
                                            3 - GOING CONCERN&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company's consolidated financial statements have
been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and liquidation
of liabilities in the normal course of business. The Company has&#160;suffered recurring losses from operations and does not have an
established source of revenues sufficient to cover its operating costs. These conditions raise substantial doubt about the Company&#x2019;s
ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the
outcome of this uncertainty.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The ability of the Company to continue as a going
concern is dependent upon its ability to successfully accomplish its business plan and eventually attain profitable operations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the next year, the Company's foreseeable cash
requirements will relate to continual development of the operations of its business, maintaining its good standing in the industry and
continuing its marketing efforts. The Company may experience a cash shortfall and be required to raise additional capital.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Historically, the Company has relied upon funds from
its stockholders. Management may raise additional capital through future public or private offerings of the Company's stock or through
loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company's failure
to do so could have a material and adverse effect upon its operations and its stockholders.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>
    <us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_808_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_ziAEUssAT8Yi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE
                                            4 - ACQUISITION&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;IoT Labs&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On April 15, 2020, we entered into a Company Acquisition
Agreement (the &#x201c;Agreement&#x201d;) with Francisco Bunt regarding the acquisition of &lt;span id="xdx_905_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_c20200415_zDwz8B27jxti"&gt;51%
&lt;/span&gt;of the shares in IoT Labs, whose principal business activity is the sale of Short Messages (SMS) between USA and Mexico, for &lt;span id="xdx_902_eus-gaap--BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_c20200401__20200415_zaZe52X7Ny08"&gt;$180,000&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The following table summarizes the identifiable assets
acquired and liabilities assumed upon acquisition of IoT Labs and the calculation of goodwill:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_z5A6lDmQLWK5" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49E_20200415_zk4esBSRos12"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; text-align: justify; padding-bottom: 1pt"&gt;Total purchase price&lt;/td&gt;&lt;td style="width: 10%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; width: 18%; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_c20200401__20200415_zBEWaPlAmFK5"&gt;180,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zoj1N3KMzyi1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Cash&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;135,781&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_zVAHDFYau9K5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Other current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;953&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_zzhNufuEWAjd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Property and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;34,075&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_zJHBq5IVocgf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Intangible asset&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;21,875&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_z7AeOOy3nn4l" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Total identifiable assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;192,684&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_zGSr43iuIogc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Accounts payable&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(100&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_z0cLIWxWhCPd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total liabilities assumed&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(100&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets_iI_zzsD1gK7AX62" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Net assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;192,584&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_zsqGUmzBBUl3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Non-controlling interest&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;94,366&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zIO4Sw9lfLLa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total net assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;98,218&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--Goodwill_iI_zOKNP8U8yjNf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Goodwill&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;81,782&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Unaudited combined proforma results of operations
for the year ended December 31, 2020 as though the Company acquired IoT Labs on January 1, 2020, are set forth below:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zfvoDDf77BT3" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49D_20210101__20211231_zB20VptCSmRh"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;December 31,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--BusinessAcquisitionsProFormaRevenue_z0k5JwQQFPSc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;55,784,168&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--BusinessAcquisitionsProFormaCostOfRevenue_z8Uiz4GADrX9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Cost of revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;54,631,017&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--BusinessAcquisitionsProFormaGrossProfit_zyooqz1JdSoc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,153,151&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--BusinessAcquisitionsProFormaOperatingExpenses_zqJA3XzyQQ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Operating expenses&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,224,903&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--BusinessAcquisitionsProFormaOperatingLoss_z99oSibsKWy3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;Operating loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,071,752&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--BusinessAcquisitionsProFormaOtherExpense_zIiuKQHSXLU3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Other expense&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,487,315&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zT5nJifHIxxd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"&gt;Net Loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(6,559,067&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock>
    <us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired contextRef="AsOf2020-04-15" decimals="INF" unitRef="Pure">0.51</us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired>
    <us-gaap:BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome
      contextRef="From2020-04-012020-04-15"
      decimals="0"
      unitRef="USD">180000</us-gaap:BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome>
    <us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock contextRef="From2021-01-012021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_z5A6lDmQLWK5" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49E_20200415_zk4esBSRos12"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; text-align: justify; padding-bottom: 1pt"&gt;Total purchase price&lt;/td&gt;&lt;td style="width: 10%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; width: 18%; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_c20200401__20200415_zBEWaPlAmFK5"&gt;180,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zoj1N3KMzyi1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Cash&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;135,781&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_zVAHDFYau9K5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Other current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;953&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_zzhNufuEWAjd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Property and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;34,075&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_zJHBq5IVocgf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Intangible asset&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;21,875&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_z7AeOOy3nn4l" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Total identifiable assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;192,684&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_zGSr43iuIogc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Accounts payable&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(100&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_z0cLIWxWhCPd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total liabilities assumed&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(100&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets_iI_zzsD1gK7AX62" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Net assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;192,584&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_zsqGUmzBBUl3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Non-controlling interest&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;94,366&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zIO4Sw9lfLLa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total net assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;98,218&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--Goodwill_iI_zOKNP8U8yjNf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Goodwill&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;81,782&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock>
    <us-gaap:BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome
      contextRef="From2020-04-012020-04-15"
      decimals="0"
      unitRef="USD">180000</us-gaap:BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">135781</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">953</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">34075</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">21875</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">192684</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">-100</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">-100</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities>
    <IQST:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">192584</IQST:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">94366</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">98218</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet>
    <us-gaap:Goodwill contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">81782</us-gaap:Goodwill>
    <us-gaap:BusinessAcquisitionProFormaInformationTextBlock contextRef="From2021-01-012021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zfvoDDf77BT3" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49D_20210101__20211231_zB20VptCSmRh"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;December 31,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--BusinessAcquisitionsProFormaRevenue_z0k5JwQQFPSc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;55,784,168&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--BusinessAcquisitionsProFormaCostOfRevenue_z8Uiz4GADrX9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Cost of revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;54,631,017&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--BusinessAcquisitionsProFormaGrossProfit_zyooqz1JdSoc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,153,151&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--BusinessAcquisitionsProFormaOperatingExpenses_zqJA3XzyQQ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Operating expenses&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,224,903&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--BusinessAcquisitionsProFormaOperatingLoss_z99oSibsKWy3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;Operating loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,071,752&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--BusinessAcquisitionsProFormaOtherExpense_zIiuKQHSXLU3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Other expense&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,487,315&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zT5nJifHIxxd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"&gt;Net Loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(6,559,067&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:BusinessAcquisitionProFormaInformationTextBlock>
    <us-gaap:BusinessAcquisitionsProFormaRevenue
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">55784168</us-gaap:BusinessAcquisitionsProFormaRevenue>
    <IQST:BusinessAcquisitionsProFormaCostOfRevenue
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">54631017</IQST:BusinessAcquisitionsProFormaCostOfRevenue>
    <IQST:BusinessAcquisitionsProFormaGrossProfit
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">1153151</IQST:BusinessAcquisitionsProFormaGrossProfit>
    <IQST:BusinessAcquisitionsProFormaOperatingExpenses
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">4224903</IQST:BusinessAcquisitionsProFormaOperatingExpenses>
    <IQST:BusinessAcquisitionsProFormaOperatingLoss
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-3071752</IQST:BusinessAcquisitionsProFormaOperatingLoss>
    <IQST:BusinessAcquisitionsProFormaOtherExpense
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-3487315</IQST:BusinessAcquisitionsProFormaOtherExpense>
    <us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">-6559067</us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss>
    <us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_80B_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zrZB6eRc3ACe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE
                                            5 &#x2013;&#160;PREPAID AND OTHER CURRENT ASSETS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Prepaid and other current assets at December 31,
2021 and 2020 consisted of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--OtherCurrentAssetsTextBlock_zFp1oAD7DQD6" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49B_20211231_zr277t3TD874"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20201231_ztDR3zVJhVB6"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_z9iQGHuHgaCj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left"&gt;Subscription receivable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;100,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2344"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_zQ4Od84HrXo5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Other receivable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;143,187&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;77,557&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--OtherPrepaidExpenseCurrent_iI_z5jXn8WsTQ46" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Prepaid expenses&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;23,320&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2350"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--IncomeTaxReceivable_iI_zQrQ992z4wH3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Tax receivable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;603&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;600&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_z9Dd0XfnYE5f" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; padding-bottom: 2.5pt; visibility: hidden"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total
    prepaid and other current assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;267,110&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;78,157&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock>
    <us-gaap:OtherCurrentAssetsTextBlock contextRef="From2021-01-012021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--OtherCurrentAssetsTextBlock_zFp1oAD7DQD6" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49B_20211231_zr277t3TD874"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20201231_ztDR3zVJhVB6"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_z9iQGHuHgaCj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left"&gt;Subscription receivable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;100,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2344"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_zQ4Od84HrXo5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Other receivable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;143,187&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;77,557&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--OtherPrepaidExpenseCurrent_iI_z5jXn8WsTQ46" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Prepaid expenses&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;23,320&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2350"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--IncomeTaxReceivable_iI_zQrQ992z4wH3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Tax receivable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;603&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;600&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_z9Dd0XfnYE5f" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; padding-bottom: 2.5pt; visibility: hidden"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total
    prepaid and other current assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;267,110&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;78,157&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:OtherCurrentAssetsTextBlock>
    <us-gaap:CommonStockShareSubscribedButUnissuedSubscriptionsReceivable contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">100000</us-gaap:CommonStockShareSubscribedButUnissuedSubscriptionsReceivable>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">143187</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">77557</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:OtherPrepaidExpenseCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">23320</us-gaap:OtherPrepaidExpenseCurrent>
    <us-gaap:IncomeTaxReceivable contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">603</us-gaap:IncomeTaxReceivable>
    <us-gaap:IncomeTaxReceivable contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">600</us-gaap:IncomeTaxReceivable>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">267110</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">78157</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_80D_eus-gaap--PropertyPlantAndEquipmentTextBlock_zONiWzaedWj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE
                                            6 &#x2013;&#160;PROPERTY AND EQUIPMENT&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Property and equipment at December 31, 2021 and 2020
consisted of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_z0jr6PfOXV6i" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_490_20211231_zOFSNDaeVbY"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20201231_z1ztVS05AFvc"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left"&gt;Telecommunication equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zArnXnlR8Mqh"&gt;258,871&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_p0p0_z1hMN88EcJ86"&gt;259,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Telecommunication software&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zTfbaCi6Z6rf"&gt;618,125&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_p0p0_zNSGkcGhsRG2"&gt;530,514&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Other equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zopKAL5mpTIl"&gt;108,805&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_iI_p0p0_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zUSmxLjwZ7l7"&gt;47,206&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Total property and equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;985,801&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;836,720&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Accumulated depreciation and amortization&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_900_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20211231_zMyUwqc5ZbY8"&gt;576,419&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20201231_zm4jgva6FT3e"&gt;486,190&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"&gt;Total property and equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20211231_z0Xd1c6y77vc"&gt;409,382&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentNet_c20201231_p0p0_zZ06oA1mDn6"&gt;350,530&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Depreciation expense for the year ended December
31, 2021 and 2020 amounted to &lt;span id="xdx_900_eus-gaap--DepreciationAndAmortization_p0p0_c20210101__20211231_zDwOxHoJMvp7"&gt;$91,474
&lt;/span&gt;and &lt;span id="xdx_904_eus-gaap--DepreciationAndAmortization_p0p0_c20200101__20201231_zA8zjwA9MMeb"&gt;$68,602&lt;/span&gt;,
respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock contextRef="From2021-01-012021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_z0jr6PfOXV6i" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_490_20211231_zOFSNDaeVbY"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20201231_z1ztVS05AFvc"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left"&gt;Telecommunication equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zArnXnlR8Mqh"&gt;258,871&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_p0p0_z1hMN88EcJ86"&gt;259,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Telecommunication software&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zTfbaCi6Z6rf"&gt;618,125&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_p0p0_zNSGkcGhsRG2"&gt;530,514&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Other equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_p0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zopKAL5mpTIl"&gt;108,805&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_iI_p0p0_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zUSmxLjwZ7l7"&gt;47,206&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Total property and equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;985,801&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;836,720&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Accumulated depreciation and amortization&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_900_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20211231_zMyUwqc5ZbY8"&gt;576,419&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_p0p0_c20201231_zm4jgva6FT3e"&gt;486,190&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"&gt;Total property and equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentNet_p0p0_c20211231_z0Xd1c6y77vc"&gt;409,382&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentNet_c20201231_p0p0_zZ06oA1mDn6"&gt;350,530&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-12-31_us-gaap_TechnologyEquipmentMember"
      decimals="0"
      unitRef="USD">258871</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-12-31_us-gaap_TechnologyEquipmentMember"
      decimals="0"
      unitRef="USD">259000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-12-31_us-gaap_SoftwareDevelopmentMember"
      decimals="0"
      unitRef="USD">618125</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-12-31_us-gaap_SoftwareDevelopmentMember"
      decimals="0"
      unitRef="USD">530514</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-12-31_us-gaap_OtherMachineryAndEquipmentMember"
      decimals="0"
      unitRef="USD">108805</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-12-31_us-gaap_OtherMachineryAndEquipmentMember"
      decimals="0"
      unitRef="USD">47206</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">576419</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">486190</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">409382</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">350530</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">91474</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">68602</us-gaap:DepreciationAndAmortization>
    <us-gaap:DebtDisclosureTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_805_eus-gaap--DebtDisclosureTextBlock_zXDde9ZNkeY8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE
                                            7 &#x2013;LOANS PAYABLE &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Loans payable at December 31, 2021 and 2020 consisted
of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfDebtTableTextBlock_zPf2o4oUcqdi" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December
                                            31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December
                                            31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Term&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"/&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Rate&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: left"&gt;Unique Funding Solutions_2&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"&gt;&lt;span&gt;2,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"&gt;&lt;span&gt;Note
    was issued on October 12, 2018 and due on January 17, 2019&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span&gt;28.6%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;YES LENDER LLC 3&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;5,403&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on August 3, 2020 and due on January 12, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;26.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Advance Service Group LLC&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12,143&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on October 20, 2020, and due on February 19, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;29.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;63,158&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on March 18, 2020 and due on December 15, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 2&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;68,421&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on March 25, 2020 and due on December 15, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 3&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;66,316&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on April 1, 2020 and due on October 1, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 4&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;73,684&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on April 2, 2020 and due on October 2, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;12.0%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 5&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;36,842&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on April 7, 2020 and due on October 7, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 6&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;84,211&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on April 15, 2020 and due on October 15, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 7&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;55,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on April 20, 2020 and due on December 15, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 14&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;32,432&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on December 4, 2020 and due on January 4, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Labrys Fund&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;280,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on June 26, 2020 and due on April 1, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;300,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on September 1, 2020 and due on September 1, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp 1&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;77,778&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on December 10, 2020 and due on January 9, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;22.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp 2&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;27,778&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on December 18, 2020 and due on January 17, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;22.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp 3&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;55,556&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on December 24, 2020 and due on January 23, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;22.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp 4&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;111,111&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on December 30, 2020 and due on January 29, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;22.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Bridge Loan&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z9YidjXQrNul"&gt;222,222&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20201231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zlJIPaXVIw8a"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2378"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z9HijTLZmtM1"&gt;Note
    was issued on November 1, 2021 and due on January 30, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zmXzfJNBPpej"&gt;18.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Martus&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;100,634&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;108,609&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on October 23, 2018 and due on January 3, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;5.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Swisspeers AG&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;9,605&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;49,187&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on April 8, 2019 and due on October 4, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;7.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;Darlene Covid19&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;109,690&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;113,040&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;&lt;span&gt;Note
    was issued on April 1, 2020 and due on March 31, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;0.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Total&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231_zjp8vriw5Fc3"&gt;442,151&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_c20201231_p0p0_zLa17sUlUi5k"&gt;1,622,669&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: Unamortized debt discount&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span&gt;7,406&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span&gt;19,221&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Total loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--LongTermDebt_p0p0_c20211231_z48nbaxlGwg"&gt;434,745&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--LongTermDebt_c20201231_p0p0_z8xL51dqJ8G9"&gt;1,603,448&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: Current portion of loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--LongTermDebtCurrent_iNI_di_c20211231_zFd632yDFLv6"&gt;315,450&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--LongTermDebtCurrent_c20201231_p0p0_z45OYF3WEnPe"&gt;1,332,612&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;Long-term loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--LongTermDebtNoncurrent_p0p0_c20211231_zpGAYuRDqXM8"&gt;119,295&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--LongTermDebtNoncurrent_c20201231_p0p0_zYqRT4kEpyac"&gt;270,836&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Loans payable - related parties at December 31, 2021
and 2020 consisted of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88F_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zgKGzq61vnRl" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left"&gt;Alonso Van Der Biest&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;&lt;span&gt;80,200&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Alvaro Quintana&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;10,587&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;49% of Shareholder of SwissLink&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;19,929&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;1,737,512&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;49% of Shareholder of SwissLink&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;219,379&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;226,080&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Total&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--LoansPayable_p0p0_c20211231_zPxCb5wdqroa"&gt;239,308&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--LoansPayable_c20201231_p0p0_zxDUmZLYgrej"&gt;2,054,379&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: Current portion of loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--LoansPayableCurrent_p0p0_c20211231_zwaWiUOH5YIf"&gt;239,308&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--LoansPayableCurrent_c20201231_p0p0_z6UGfox57DK5"&gt;2,054,379&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;Long-term loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--LongTermLoansPayable_p0p0_c20211231_z5y2SdMMhNB9"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2395"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--LongTermLoansPayable_c20201231_p0p0_zeJVqFi8pob1"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2396"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the years ended December 31, 2021 and 2020,
the Company borrowed from third parties totaling &lt;span&gt;$600,000
&lt;/span&gt;and &lt;span&gt;$1,239,620&lt;/span&gt;,
which includes original issue discount and financing costs of &lt;span&gt;$66,666
&lt;/span&gt;and &lt;span&gt;$63,970
&lt;/span&gt;and repaid the principal amount of &lt;span&gt;$344,483
&lt;/span&gt;and &lt;span&gt;$969,664&lt;/span&gt;,
respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the years ended December 31, 2021 and 2020,
the Company recorded interest expense of &lt;span id="xdx_907_eus-gaap--InterestExpense_p0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zSDkl1j8Wg41"&gt;$191,281
&lt;/span&gt;and &lt;span id="xdx_907_eus-gaap--InterestExpense_p0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zUPUSPMEjW3d"&gt;$77,101
&lt;/span&gt;and recognized amortization of discount, included in interest expense, of &lt;span id="xdx_90F_eus-gaap--AmortizationOfDebtDiscountPremium_p0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zAFn2hG9tNyj"&gt;$78,481
&lt;/span&gt;and &lt;span id="xdx_906_eus-gaap--AmortizationOfDebtDiscountPremium_p0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zG71YiNtHH85"&gt;$44,749&lt;/span&gt;,
respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021, the related
party loan of &lt;span id="xdx_900_ecustom--RelatedPartyDebtToEquitySwapValue_c20210101__20211231_zSsDA6h22nsa"&gt;$1,647,150
&lt;/span&gt;(CHF 1,518,909) was swapped into capital and the Company recorded it as additional paid in capital.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021, the Company
settled loans payable of &lt;span&gt;$1,516,667
&lt;/span&gt;by issuing &lt;span&gt;2,230,394
&lt;/span&gt;shares of common stock valued at &lt;span&gt;$2,056,530&lt;/span&gt;.
As a result, the Company recorded loss on settlement of debt of &lt;span&gt;$539,863&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:DebtDisclosureTextBlock>
    <us-gaap:ScheduleOfDebtTableTextBlock contextRef="From2021-01-012021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfDebtTableTextBlock_zPf2o4oUcqdi" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December
                                            31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December
                                            31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Term&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"/&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Rate&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: left"&gt;Unique Funding Solutions_2&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"&gt;&lt;span&gt;2,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"&gt;&lt;span&gt;Note
    was issued on October 12, 2018 and due on January 17, 2019&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span&gt;28.6%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;YES LENDER LLC 3&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;5,403&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on August 3, 2020 and due on January 12, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;26.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Advance Service Group LLC&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12,143&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on October 20, 2020, and due on February 19, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;29.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;63,158&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on March 18, 2020 and due on December 15, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 2&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;68,421&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on March 25, 2020 and due on December 15, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 3&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;66,316&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on April 1, 2020 and due on October 1, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 4&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;73,684&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on April 2, 2020 and due on October 2, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;12.0%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 5&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;36,842&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on April 7, 2020 and due on October 7, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 6&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;84,211&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on April 15, 2020 and due on October 15, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 7&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;55,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on April 20, 2020 and due on December 15, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 14&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;32,432&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on December 4, 2020 and due on January 4, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Labrys Fund&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;280,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on June 26, 2020 and due on April 1, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;300,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on September 1, 2020 and due on September 1, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp 1&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;77,778&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on December 10, 2020 and due on January 9, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;22.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp 2&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;27,778&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on December 18, 2020 and due on January 17, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;22.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp 3&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;55,556&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on December 24, 2020 and due on January 23, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;22.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp 4&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;111,111&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on December 30, 2020 and due on January 29, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;22.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Bridge Loan&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z9YidjXQrNul"&gt;222,222&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_iI_p0p0_c20201231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zlJIPaXVIw8a"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2378"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z9HijTLZmtM1"&gt;Note
    was issued on November 1, 2021 and due on January 30, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zmXzfJNBPpej"&gt;18.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Martus&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;100,634&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;108,609&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on October 23, 2018 and due on January 3, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;5.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Swisspeers AG&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;9,605&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;49,187&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span&gt;Note
    was issued on April 8, 2019 and due on October 4, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;7.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;Darlene Covid19&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;109,690&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;113,040&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;&lt;span&gt;Note
    was issued on April 1, 2020 and due on March 31, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;0.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Total&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_p0p0_c20211231_zjp8vriw5Fc3"&gt;442,151&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_c20201231_p0p0_zLa17sUlUi5k"&gt;1,622,669&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: Unamortized debt discount&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span&gt;7,406&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span&gt;19,221&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Total loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--LongTermDebt_p0p0_c20211231_z48nbaxlGwg"&gt;434,745&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--LongTermDebt_c20201231_p0p0_z8xL51dqJ8G9"&gt;1,603,448&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: Current portion of loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--LongTermDebtCurrent_iNI_di_c20211231_zFd632yDFLv6"&gt;315,450&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--LongTermDebtCurrent_c20201231_p0p0_z45OYF3WEnPe"&gt;1,332,612&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;Long-term loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--LongTermDebtNoncurrent_p0p0_c20211231_zpGAYuRDqXM8"&gt;119,295&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--LongTermDebtNoncurrent_c20201231_p0p0_zYqRT4kEpyac"&gt;270,836&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfDebtTableTextBlock>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_us-gaap_BridgeLoanMember"
      decimals="0"
      unitRef="USD">222222</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_us-gaap_BridgeLoanMember">Note
    was issued on November 1, 2021 and due on January 30, 2022</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_us-gaap_BridgeLoanMember"
      decimals="INF"
      unitRef="Pure">0.180</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">442151</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1622669</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:LongTermDebt contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">434745</us-gaap:LongTermDebt>
    <us-gaap:LongTermDebt contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1603448</us-gaap:LongTermDebt>
    <us-gaap:LongTermDebtCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-315450</us-gaap:LongTermDebtCurrent>
    <us-gaap:LongTermDebtCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1332612</us-gaap:LongTermDebtCurrent>
    <us-gaap:LongTermDebtNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">119295</us-gaap:LongTermDebtNoncurrent>
    <us-gaap:LongTermDebtNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">270836</us-gaap:LongTermDebtNoncurrent>
    <IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock contextRef="From2021-01-012021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_88F_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zgKGzq61vnRl" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left"&gt;Alonso Van Der Biest&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;&lt;span&gt;80,200&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Alvaro Quintana&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;10,587&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;49% of Shareholder of SwissLink&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;19,929&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;1,737,512&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;49% of Shareholder of SwissLink&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;219,379&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;226,080&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Total&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--LoansPayable_p0p0_c20211231_zPxCb5wdqroa"&gt;239,308&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--LoansPayable_c20201231_p0p0_zxDUmZLYgrej"&gt;2,054,379&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: Current portion of loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--LoansPayableCurrent_p0p0_c20211231_zwaWiUOH5YIf"&gt;239,308&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--LoansPayableCurrent_c20201231_p0p0_z6UGfox57DK5"&gt;2,054,379&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;Long-term loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--LongTermLoansPayable_p0p0_c20211231_z5y2SdMMhNB9"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2395"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--LongTermLoansPayable_c20201231_p0p0_zeJVqFi8pob1"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2396"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock>
    <us-gaap:LoansPayable contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">239308</us-gaap:LoansPayable>
    <us-gaap:LoansPayable contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2054379</us-gaap:LoansPayable>
    <us-gaap:LoansPayableCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">239308</us-gaap:LoansPayableCurrent>
    <us-gaap:LoansPayableCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2054379</us-gaap:LoansPayableCurrent>
    <us-gaap:InterestExpense
      contextRef="From2021-01-012021-12-31_us-gaap_LoansPayableMember"
      decimals="0"
      unitRef="USD">191281</us-gaap:InterestExpense>
    <us-gaap:InterestExpense
      contextRef="From2020-01-012020-12-31_us-gaap_LoansPayableMember"
      decimals="0"
      unitRef="USD">77101</us-gaap:InterestExpense>
    <us-gaap:AmortizationOfDebtDiscountPremium
      contextRef="From2021-01-012021-12-31_us-gaap_LoansPayableMember"
      decimals="0"
      unitRef="USD">78481</us-gaap:AmortizationOfDebtDiscountPremium>
    <us-gaap:AmortizationOfDebtDiscountPremium
      contextRef="From2020-01-012020-12-31_us-gaap_LoansPayableMember"
      decimals="0"
      unitRef="USD">44749</us-gaap:AmortizationOfDebtDiscountPremium>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">1647150</IQST:RelatedPartyDebtToEquitySwapValue>
    <us-gaap:OtherLiabilitiesDisclosureTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_80A_eus-gaap--OtherLiabilitiesDisclosureTextBlock_z6iC08RLiDwk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE
                                            8 &#x2013;&#160;OTHER CURRENT LIABILITIES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Other current liabilities at December 31, 2021 and
2020 consisted of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--OtherLiabilitiesTableTextBlock_zHAfKc0ghac6" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_497_20211231_zXbSd3CWbeP9" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December
    31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_499_20201231_z5XRQG7RztM1" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December
    31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--AccruedLiabilitiesCurrent_iI_zIxqK7VTixYe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left"&gt;Accrued liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;61,153&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;6,789&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--InterestPayableCurrent_iI_ztzXnMylDm13" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Accrued interest&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;8,173&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;170,960&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--ManagementFeePayable_iI_zhGshIv4kQX" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Salary payable - management&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;92,229&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;28,300&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zRtv7v3LZGEl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Employee benefits&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;105,221&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;181,231&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iI_zlMGexc3DAsa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Other current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;40,273&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;26,396&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_zf4r4n85F13h" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&lt;span style="font-size: 10pt"&gt;Total Other Current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;307,049&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;413,676&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:OtherLiabilitiesDisclosureTextBlock>
    <us-gaap:OtherLiabilitiesTableTextBlock contextRef="From2021-01-012021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--OtherLiabilitiesTableTextBlock_zHAfKc0ghac6" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_497_20211231_zXbSd3CWbeP9" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December
    31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_499_20201231_z5XRQG7RztM1" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December
    31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--AccruedLiabilitiesCurrent_iI_zIxqK7VTixYe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left"&gt;Accrued liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;61,153&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;6,789&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--InterestPayableCurrent_iI_ztzXnMylDm13" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Accrued interest&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;8,173&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;170,960&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--ManagementFeePayable_iI_zhGshIv4kQX" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Salary payable - management&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;92,229&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;28,300&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zRtv7v3LZGEl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Employee benefits&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;105,221&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;181,231&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iI_zlMGexc3DAsa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Other current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;40,273&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;26,396&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_zf4r4n85F13h" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&lt;span style="font-size: 10pt"&gt;Total Other Current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;307,049&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;413,676&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:OtherLiabilitiesTableTextBlock>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">61153</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">6789</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:InterestPayableCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">8173</us-gaap:InterestPayableCurrent>
    <us-gaap:InterestPayableCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">170960</us-gaap:InterestPayableCurrent>
    <us-gaap:ManagementFeePayable contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">92229</us-gaap:ManagementFeePayable>
    <us-gaap:ManagementFeePayable contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">28300</us-gaap:ManagementFeePayable>
    <us-gaap:AccruedEmployeeBenefitsCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">105221</us-gaap:AccruedEmployeeBenefitsCurrent>
    <us-gaap:AccruedEmployeeBenefitsCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">181231</us-gaap:AccruedEmployeeBenefitsCurrent>
    <us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">40273</us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent>
    <us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">26396</us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent>
    <us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">307049</us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent>
    <us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">413676</us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent>
    <us-gaap:ConvertibleDebtTableTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_803_eus-gaap--ConvertibleDebtTableTextBlock_zqhAusa3QuW8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE
                                            9 - CONVERTIBLE LOANS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;At December 31, 2021 and 2020, convertible loans
consisted of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ShortTermDebtTextBlock_z9Oc3izgNiZ6" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20211231_za5y235fLB9a"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20201231_zo4qojGSrBl6"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left"&gt;Promissory notes &#x2013; Issued in fiscal year
    2019, with variable conversion features&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span&gt;5,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Promissory notes &#x2013; Issued in fiscal
    year 2020, with variable conversion features&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;623,660&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--ConvertibleNotesPayable_iI_zqwfyrBgb69j" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Total convertible notes payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2429"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;628,660&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DebtInstrumentUnamortizedPremium_iNI_di_zW9RSH0izBG1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: Unamortized debt discount&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2432"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(372,290&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--LoansPayableNetOfDiscount_iI_z84Wdtfi6dw3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Total convertible notes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2435"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;256,370&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--ConvertibleNotesPayableCurrent_iI_zFUZdvPmRisa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: current portion of convertible
    notes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2438"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;253,554&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--ConvertibleLongTermNotesPayable_iI_zpHjxngC06j7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;Long-term convertible notes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2441"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,816&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the years ended December 31, 2021 and 2020,
the Company recorded interest expense of &lt;span&gt;$33,429
&lt;/span&gt;and &lt;span&gt;$487,012
&lt;/span&gt;and recognized amortization of discount, included in interest expense, of $372,290 and $2,176,757, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the years ended December 31, 2021 and 2020,
the Company repaid notes of &lt;span id="xdx_903_eus-gaap--RepaymentsOfConvertibleDebt_p0p0_c20210101__20211231_zrX8a39oqdS7"&gt;$250,000
&lt;/span&gt;and &lt;span id="xdx_90E_eus-gaap--RepaymentsOfConvertibleDebt_p0p0_c20200101__20201231_zn47PcqVgla4"&gt;$942,190
&lt;/span&gt;and accrued interest including prepayment penalty of &lt;span&gt;$6,027
&lt;/span&gt;and &lt;span&gt;$675,771&lt;/span&gt;,
respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Conversion&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021, the Company
converted notes with principal amounts and accrued interest of&#160;&lt;span id="xdx_909_eus-gaap--DebtConversionConvertedInstrumentAmount1_p0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z7Dy1FVZdpEb"&gt;$422,295&lt;/span&gt;&#160;into&#160;&lt;span id="xdx_903_ecustom--CommonStockIssuedForConversionOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zWT3KQgvDhsh"&gt;6,080,632&lt;/span&gt;&#160;shares
of common stock. The corresponding derivative liability at the date of conversion of&#160;&lt;span id="xdx_904_ecustom--ResolutionOfDerivativeLiabilitiesValue_p0p0_c20210101__20211231_zQ4DdX6qYNw6"&gt;$708,611&lt;/span&gt;&#160;was
settled through additional paid in capital.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2020, the Company
converted notes with principal amounts of &lt;span id="xdx_909_ecustom--DebtConversionConvertedInstrumentAmount2_p0p0_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zaLp8tv9DGTf"&gt;$1,302,785
&lt;/span&gt;and accrued interest of &lt;span id="xdx_90F_eus-gaap--InterestExpenseLongTermDebt_p0p0_c20200101__20201231_z19BxubXFUu9"&gt;$93,656
&lt;/span&gt;into &lt;span id="xdx_909_ecustom--CommonStockIssuedForConversionOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zZomKn4QzdHa"&gt;46,575,378
&lt;/span&gt;shares of common stock. The corresponding derivative liability at the date of conversion of &lt;span&gt;$4,275,728
&lt;/span&gt;was settled through additional paid in capital.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Settlement&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021, the Company
recorded gain on settlement of debt of &lt;span id="xdx_903_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20210101__20211231_znoUOFCxPQ84"&gt;$11,069&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On June 10, 2020, the Company settled a convertible
note with accrued interest of &lt;span&gt;$64,230
&lt;/span&gt;with a total of &lt;span&gt;650,000
&lt;/span&gt;share issuances. The Company issued &lt;span&gt;200,000
&lt;/span&gt;shares in June, &lt;span&gt;225,000
&lt;/span&gt;shares in July and &lt;span&gt;503,571
&lt;/span&gt;shares in August, which included &lt;span&gt;278,571
&lt;/span&gt;true-up shares. As a result, the Company recognized a loss on settlement of debt of &lt;span&gt;$24,699&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On June 26, 2020, the Company issued a loan payable
of &lt;span&gt;$700,000
&lt;/span&gt;to Labrys Fund to settle the previously-outstanding convertible notes with accrued interest of &lt;span&gt;$986,340&lt;/span&gt;.
As a result, the Company recognized a gain on settlement of debt of &lt;span&gt;$286,340
&lt;/span&gt;(Note 7).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On July 22, 2020, the Company settled a convertible
note with accrued interest of &lt;span&gt;$64,363
&lt;/span&gt;and an original common stock purchase warrant to purchase &lt;span&gt;20,000
&lt;/span&gt;shares of common stock with a total of &lt;span&gt;650,000
&lt;/span&gt;share issuances. During the period ended September 30, 2020, the Company issued &lt;span&gt;1,038,375
&lt;/span&gt;shares which included &lt;span&gt;388,375
&lt;/span&gt;true-up shares. As a result, the Company recognized a loss on settlement of debt of &lt;span&gt;$9,886&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On September 1, 2020, the Company entered into a
Multipurpose agreement and issued a new note which a principal balance of &lt;span&gt;$1,045,327
&lt;/span&gt;to replace the 15 notes issued from January 2020 to May 2020 which an aggregate principal amount was &lt;span&gt;$985,556
&lt;/span&gt;and an aggregate accrued interest was &lt;span&gt;$59,771&lt;/span&gt;.
The Company also issued another promissory note of &lt;span&gt;$300,000
&lt;/span&gt;(Note 7). As a result, the Company recognized a loss on settlement of debt of &lt;span&gt;$300,000&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Promissory Notes - Issued in fiscal year 2019&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2019, the Company
issued a total of &lt;span id="xdx_903_eus-gaap--NotesIssued1_c20190101__20191231_z359HuSIWrr3"&gt;$2,544,250
&lt;/span&gt;in notes with the following terms:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; width: 2%; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="width: 96%; font-size: 10pt"&gt;Terms ranging from &lt;span&gt;6
    months&lt;/span&gt; to &lt;span&gt;3
    years&lt;/span&gt;. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;Annual interest rates ranging from of &lt;span&gt;8%
    &lt;/span&gt;to &lt;span&gt;12%&lt;/span&gt;.
    &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;Convertible at the option of the holders at issuance or 180 days from issuance. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span&gt;Conversion
    prices are typically based on the discounted (39% or 0% discount) lowest trading prices of the Company&#x2019;s shares during various
    periods prior to conversion.&lt;/span&gt; &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The convertible notes were also provided with a total
of &lt;span&gt;661,216
&lt;/span&gt;common shares and warrant to purchase up to &lt;span&gt;92,000
&lt;/span&gt;shares of common stock at exercise price of &lt;span&gt;$2.5
&lt;/span&gt;per share for &lt;span&gt;3
years&lt;/span&gt;.&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span&gt;Certain
notes allow the Company to redeem the notes at rates ranging from 110% to 150% depending on the redemption date provided that no redemption
is allowed after the 180th day. Likewise, the notes include original issue discount and financing costs totaling $278,000 and the Company
received cash of $2,266,250.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Promissory Notes - Issued in fiscal year 2020&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2020, the Company
issued a total of &lt;span id="xdx_903_eus-gaap--NotesIssued1_c20200101__20201231_z6zaCm5Ds1Yi"&gt;$2,708,771
&lt;/span&gt;in notes with the following terms:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; width: 2%; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="width: 96%; font-size: 10pt"&gt;Terms &lt;span&gt;12
    months&lt;/span&gt;. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;Annual interest rates &lt;span&gt;5%
    &lt;/span&gt;or &lt;span&gt;12%&lt;/span&gt;.
    &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;Convertible at the option of the holders 90 or 180 days from issuance. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span&gt;Conversion
    prices are typically based on the discounted (25% or 60% discount) lowest trading prices of the Company&#x2019;s shares during 30
    trading day periods prior to conversion. Certain note has a capped conversion price of $0.025. &lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span&gt;Notes
allow the Company to redeem the notes at a range from 120% to 125% provided that no redemption is allowed after the 180th or 185th&#160;day.
Likewise, the notes include original issue discount and financing costs totaling $229,444 and the Company received cash of $1,420,000.
Certain convertible notes were also provided with a total of 6,500,000 warrants with exercise price ranging from $0.02 to $0.03.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Derivative liabilities&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company valued the conversion features of convertible
notes and warrants using the Black Scholes valuation model. The fair value of the derivative liability for all the note and warrants
that became convertible for the year ended December 31, 2020, amounted to &lt;span id="xdx_906_eus-gaap--DerivativeGainLossOnDerivativeNet_c20200101__20201231_zdYjU1tSnNu7"&gt;$2,714,029&lt;/span&gt;.
&lt;span id="xdx_901_eus-gaap--AmortizationOfFinancingCostsAndDiscounts_c20200101__20201231_zBkjLI2UOEjh"&gt;$1,673,393
&lt;/span&gt;of the value assigned to the derivative liability was recognized as a debt discount to the notes while the balance of &lt;span id="xdx_90A_eus-gaap--DerivativeLossOnDerivative_c20200101__20201231_zxnfLWezpABa"&gt;$1,040,636
&lt;/span&gt;was recognized as a &#x201c;day 1&#x201d; derivative loss.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Warrants&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;A summary of activity during the year ended December
31, 2020 follows. There was no 2021 activity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zv7cdDvX65Hh" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td colspan="9" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Warrants
                                            Outstanding&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Weighted
                                            Average Exercise Price&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Weighted
                                            Average Remaining Contractual life (in years)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%"&gt;Outstanding, December 31, 2019&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20191231_zc9e99FMiOX4"&gt;367,343&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20191231_zlN7UumczPu8"&gt;0.480&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20191231_zPcYvZACXgJ2"&gt;4.05&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Granted&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20200101__20201231_zf4aEIrSIIze"&gt;6,500,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_zKiJgmfT7pF8"&gt;0.024&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_z0uLzH1wAPvj"&gt;6.00&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Reset&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset_c20200101__20201231_z9TEw3PFVN3a"&gt;10,813,001&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_c20200101__20201231_zOWP1Xf6BUwd"&gt;0.014&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1_dtY_c20200101__20201231_zVralz5qXNTg"&gt;1.92&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Cashless Exercised&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther_c20200101__20201231_zjzsyGHnj22a"&gt;10,597,010&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_ziWIkX2uOvXj"&gt;0.023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231_zOalR5jNwm9f"&gt;4.24&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;Settled&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease_c20200101__20201231_z7ox1bKkv3n6"&gt;7,083,334&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20200101__20201231_zY3iqPnl44Qj"&gt;0.012&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_zaJWVP4nt5H4"&gt;1.64&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Outstanding, December 31, 2020&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20201231_zmfz617wyVn4"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2474"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20201231_zKlcfF861TR7"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2475"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20201231_zB3LpuFso7Td"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2476"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_905_eus-gaap--TemporaryEquityContractTerms_c20200101__20201231_ztkhgBVI5fO9"&gt;The
reset feature of warrants associated with the convertible notes was effective at the time that a separate convertible note with lower
exercise price was issued. As a result of the reset features for warrants, the warrants increased by 10,813,001 at $0.0014 per share.
We accounted for the issuance of the warrants as a liability and recognized the derivative liability.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:ConvertibleDebtTableTextBlock>
    <us-gaap:ShortTermDebtTextBlock contextRef="From2021-01-012021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ShortTermDebtTextBlock_z9Oc3izgNiZ6" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20211231_za5y235fLB9a"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20201231_zo4qojGSrBl6"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left"&gt;Promissory notes &#x2013; Issued in fiscal year
    2019, with variable conversion features&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span&gt;5,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Promissory notes &#x2013; Issued in fiscal
    year 2020, with variable conversion features&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span&gt;623,660&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--ConvertibleNotesPayable_iI_zqwfyrBgb69j" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Total convertible notes payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2429"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;628,660&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DebtInstrumentUnamortizedPremium_iNI_di_zW9RSH0izBG1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: Unamortized debt discount&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2432"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(372,290&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--LoansPayableNetOfDiscount_iI_z84Wdtfi6dw3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Total convertible notes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2435"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;256,370&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--ConvertibleNotesPayableCurrent_iI_zFUZdvPmRisa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: current portion of convertible
    notes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2438"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;253,554&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--ConvertibleLongTermNotesPayable_iI_zpHjxngC06j7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;Long-term convertible notes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2441"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,816&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ShortTermDebtTextBlock>
    <us-gaap:ConvertibleNotesPayable contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">628660</us-gaap:ConvertibleNotesPayable>
    <us-gaap:DebtInstrumentUnamortizedPremium contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">372290</us-gaap:DebtInstrumentUnamortizedPremium>
    <IQST:LoansPayableNetOfDiscount contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">256370</IQST:LoansPayableNetOfDiscount>
    <us-gaap:ConvertibleNotesPayableCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">253554</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:ConvertibleLongTermNotesPayable contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2816</us-gaap:ConvertibleLongTermNotesPayable>
    <us-gaap:RepaymentsOfConvertibleDebt
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">250000</us-gaap:RepaymentsOfConvertibleDebt>
    <us-gaap:RepaymentsOfConvertibleDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">942190</us-gaap:RepaymentsOfConvertibleDebt>
    <us-gaap:DebtConversionConvertedInstrumentAmount1
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">422295</us-gaap:DebtConversionConvertedInstrumentAmount1>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">6080632</IQST:CommonStockIssuedForConversionOfDebtShares>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">708611</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:DebtConversionConvertedInstrumentAmount2
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">1302785</IQST:DebtConversionConvertedInstrumentAmount2>
    <us-gaap:InterestExpenseLongTermDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">93656</us-gaap:InterestExpenseLongTermDebt>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">46575378</IQST:CommonStockIssuedForConversionOfDebtShares>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">11069</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:NotesIssued1
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">2544250</us-gaap:NotesIssued1>
    <us-gaap:NotesIssued1
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">2708771</us-gaap:NotesIssued1>
    <us-gaap:DerivativeGainLossOnDerivativeNet
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">2714029</us-gaap:DerivativeGainLossOnDerivativeNet>
    <us-gaap:AmortizationOfFinancingCostsAndDiscounts
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1673393</us-gaap:AmortizationOfFinancingCostsAndDiscounts>
    <us-gaap:DerivativeLossOnDerivative
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1040636</us-gaap:DerivativeLossOnDerivative>
    <us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock contextRef="From2021-01-012021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zv7cdDvX65Hh" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td colspan="9" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Warrants
                                            Outstanding&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Weighted
                                            Average Exercise Price&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Weighted
                                            Average Remaining Contractual life (in years)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%"&gt;Outstanding, December 31, 2019&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20191231_zc9e99FMiOX4"&gt;367,343&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20191231_zlN7UumczPu8"&gt;0.480&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20191231_zPcYvZACXgJ2"&gt;4.05&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Granted&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20200101__20201231_zf4aEIrSIIze"&gt;6,500,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_zKiJgmfT7pF8"&gt;0.024&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_z0uLzH1wAPvj"&gt;6.00&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Reset&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset_c20200101__20201231_z9TEw3PFVN3a"&gt;10,813,001&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_c20200101__20201231_zOWP1Xf6BUwd"&gt;0.014&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1_dtY_c20200101__20201231_zVralz5qXNTg"&gt;1.92&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Cashless Exercised&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther_c20200101__20201231_zjzsyGHnj22a"&gt;10,597,010&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_ziWIkX2uOvXj"&gt;0.023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231_zOalR5jNwm9f"&gt;4.24&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;Settled&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease_c20200101__20201231_z7ox1bKkv3n6"&gt;7,083,334&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20200101__20201231_zY3iqPnl44Qj"&gt;0.012&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_zaJWVP4nt5H4"&gt;1.64&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Outstanding, December 31, 2020&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20201231_zmfz617wyVn4"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2474"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20201231_zKlcfF861TR7"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2475"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20201231_zB3LpuFso7Td"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2476"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber contextRef="AsOf2019-12-31" decimals="INF" unitRef="Shares">367343</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2019-12-31"
      decimals="INF"
      unitRef="USDPShares">0.480</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:WarrantsAndRightsOutstandingTerm contextRef="AsOf2019-12-31">P4Y18D</us-gaap:WarrantsAndRightsOutstandingTerm>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Shares">6500000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="USDPShares">0.024</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2020-01-012020-12-31">P6Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <IQST:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Shares">10813001</IQST:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="USDPShares">0.014</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1 contextRef="From2020-01-012020-12-31">P1Y11M1D</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Shares">10597010</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="USDPShares">0.023</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="From2020-01-012020-12-31">P4Y2M26D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Shares">7083334</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="USDPShares">0.012</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue>
    <us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2 contextRef="From2020-01-012020-12-31">P1Y7M20D</us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2>
    <us-gaap:TemporaryEquityContractTerms contextRef="From2020-01-012020-12-31">The
reset feature of warrants associated with the convertible notes was effective at the time that a separate convertible note with lower
exercise price was issued. As a result of the reset features for warrants, the warrants increased by 10,813,001 at $0.0014 per share.
We accounted for the issuance of the warrants as a liability and recognized the derivative liability.</us-gaap:TemporaryEquityContractTerms>
    <us-gaap:DerivativesAndFairValueTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_807_eus-gaap--DerivativesAndFairValueTextBlock_zdKmlMWEN8R8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE
                                            10 &#x2013;&#160;DERIVATIVE LIABILITY&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company analyzed the conversion option for derivative
accounting consideration under ASC 815, &#x201c;&lt;i&gt;Derivatives and Hedging&lt;/i&gt;&#x201d; and determined that the instrument should be classified
as a liability since the conversion option becomes effective at issuance resulting in there being no explicit limit to the number of
shares to be delivered upon settlement of the above conversion options.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Fair Value Assumptions Used in Accounting for
Derivative Liabilities&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;ASC 815 requires we assess the fair market value
of derivative liability at the end of each reporting period and recognize any change in the fair market value as other income or expense
item.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company determined our derivative liabilities
to be a Level 3 fair value measurement and used the Black-Scholes pricing model to calculate the fair value as of December 31, 2020.
The Black-Scholes model requires six basic data inputs: the exercise or strike price, time to expiration, the risk free interest rate,
the current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could
produce a significantly higher or lower fair value measurement. The fair value of each convertible note is estimated using the Black-Scholes
valuation model.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;For the year ended December 31, 2021 and 2020, the
estimated fair values of the liabilities measured on a recurring basis are as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zABvF3Wd5o14" style="margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Year ended
    &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left"&gt;Expected term&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_900_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_z3gTlnGylJw5"&gt;0.16
                                            &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;- &lt;span id="xdx_90D_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_z42FuvK65PDk"&gt;1.18
                                            &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;years &lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_90B_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_zk7mFwbYf6L6"&gt;0.02
                                            &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;- &lt;span id="xdx_90B_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_zgkmwIY6YkQ"&gt;6.00
                                            &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;years &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Expected average volatility&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_903_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zuB1IPef17k7"&gt;145%
                                            &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;- &lt;span id="xdx_901_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zRmUbWNnGEB2"&gt;241%&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_907_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_pdd_zG0yviI1xOw8"&gt;74%
                                            &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;- &lt;span id="xdx_90E_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_pdd_z5ZQKQtB2bi9"&gt;550%&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Expected dividend yield&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--Dividends_p0p0_c20210101__20211231_zlCU05CnZANc"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2490"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--Dividends_c20200101__20201231_p0p0_zkw4QUrosAm5"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2491"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Risk-free interest rate&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20210101__20211231_zQrVvbUILZz4"&gt;0.07%
                                            &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;- &lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20210101__20211231_zt0Sbnbun2i8"&gt;0.09%&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20200101__20201231_pdd_zY2wBQflJRz3"&gt;0.05%
                                            &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;- &lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20200101__20201231_pdd_zrufJpFgBlF6"&gt;2.56%&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The following table summarizes the changes in the
derivative liabilities during the year ended December 31, 2021 and 2020:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_zos6IeEMdxnf" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Fair Value
    Measurements Using Significant Observable Inputs (Level 3)&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 60%"&gt;Balance - December 31, 2019&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 28%; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_p0p0_c20191231_zR3AX0J8Og4l"&gt;4,744,134&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Addition of new derivatives recognized as debt discounts&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_c20200101__20201231_zwA2DPzE7FUe"&gt;1,673,393&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Addition of new derivatives recognized as loss on derivatives&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet_c20200101__20201231_zWPiQphjzNTh"&gt;1,040,636&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Settled on issuance of common stock&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_900_ecustom--ResolutionOfDerivativeLiabilitiesValue_p0p0_c20200101__20201231_zSfqfwHVNJ52"&gt;5,136,222&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Change in fair value of the derivative&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90C_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_p0p0_c20200101__20201231_z5HsYhsHAm7j"&gt;1,296,250&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Balance - December 31, 2020&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--DerivativeFairValueOfDerivativeNet_c20201231_p0p0_zviNiGvkQ1lc"&gt;1,025,691&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Settled on issuance of common stock&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_900_ecustom--ResolutionOfDerivativeLiabilitiesValue_p0p0_c20210101__20211231_zvt0hZeDWIJ"&gt;708,611&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Change in fair value of the derivative&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_901_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_p0p0_c20210101__20211231_zALrIyha5srb"&gt;317,080&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;Balance - December 31, 2021&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--DerivativeFairValueOfDerivativeNet_p0p0_c20211231_zWh49jahqRTa"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2506"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The following table summarizes the change in fair
value of derivative liability included in the income statement for the year ended December 31, 2021 and 2020, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zdYvjb89mz0j" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Years Ended&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left"&gt;Addition of new derivatives recognized as loss
    on derivatives&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--UnrealizedGainLossOnDerivatives_p0p0_c20210101__20211231_z9MOtIF2Tb17"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2509"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--UnrealizedGainLossOnDerivatives_p0p0_c20200101__20201231_zvEbn5K4RgNl"&gt;1,040,636&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Revaluation of derivative liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_902_ecustom--RevaluationOfDerivativeLiabilities_p0p0_c20210101__20211231_zXnshj0cwu6d"&gt;317,080&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_908_ecustom--RevaluationOfDerivativeLiabilities_p0p0_c20200101__20201231_ziBdcH1SMyHf"&gt;1,296,250&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;(Gain) on change in fair value of the
    derivative&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_907_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_p0p0_c20210101__20211231_zGupp3Erc8Rj"&gt;317,080&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_907_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_p0p0_c20200101__20201231_zWNHnzoZNVX6"&gt;255,614&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:DerivativesAndFairValueTextBlock>
    <us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock contextRef="From2021-01-012021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zABvF3Wd5o14" style="margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Year ended
    &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left"&gt;Expected term&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_900_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_z3gTlnGylJw5"&gt;0.16
                                            &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;- &lt;span id="xdx_90D_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_z42FuvK65PDk"&gt;1.18
                                            &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;years &lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_90B_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_zk7mFwbYf6L6"&gt;0.02
                                            &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;- &lt;span id="xdx_90B_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_zgkmwIY6YkQ"&gt;6.00
                                            &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;years &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Expected average volatility&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_903_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zuB1IPef17k7"&gt;145%
                                            &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;- &lt;span id="xdx_901_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zRmUbWNnGEB2"&gt;241%&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_907_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_pdd_zG0yviI1xOw8"&gt;74%
                                            &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;- &lt;span id="xdx_90E_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_pdd_z5ZQKQtB2bi9"&gt;550%&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Expected dividend yield&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--Dividends_p0p0_c20210101__20211231_zlCU05CnZANc"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2490"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--Dividends_c20200101__20201231_p0p0_zkw4QUrosAm5"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2491"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Risk-free interest rate&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20210101__20211231_zQrVvbUILZz4"&gt;0.07%
                                            &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;- &lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20210101__20211231_zt0Sbnbun2i8"&gt;0.09%&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20200101__20201231_pdd_zY2wBQflJRz3"&gt;0.05%
                                            &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;- &lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20200101__20201231_pdd_zrufJpFgBlF6"&gt;2.56%&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock>
    <us-gaap:AverageTermOfCreditRiskDerivatives1 contextRef="From2021-01-012021-12-31_srt_MinimumMember">P0Y1M28D</us-gaap:AverageTermOfCreditRiskDerivatives1>
    <us-gaap:AverageTermOfCreditRiskDerivatives1 contextRef="From2021-01-012021-12-31_srt_MaximumMember">P1Y2M4D</us-gaap:AverageTermOfCreditRiskDerivatives1>
    <us-gaap:AverageTermOfCreditRiskDerivatives1 contextRef="From2020-01-012020-12-31_srt_MinimumMember">P0Y7D</us-gaap:AverageTermOfCreditRiskDerivatives1>
    <us-gaap:AverageTermOfCreditRiskDerivatives1 contextRef="From2020-01-012020-12-31_srt_MaximumMember">P6Y</us-gaap:AverageTermOfCreditRiskDerivatives1>
    <us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate
      contextRef="From2021-01-012021-12-31_srt_MinimumMember"
      decimals="INF"
      unitRef="Pure">1.45</us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate>
    <us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate
      contextRef="From2021-01-012021-12-31_srt_MaximumMember"
      decimals="INF"
      unitRef="Pure">2.41</us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate>
    <us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate
      contextRef="From2020-01-012020-12-31_srt_MinimumMember"
      decimals="INF"
      unitRef="Pure">0.74</us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate>
    <us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate
      contextRef="From2020-01-012020-12-31_srt_MaximumMember"
      decimals="INF"
      unitRef="Pure">5.50</us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="Pure">0.0007</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="Pure">0.0009</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Pure">0.0005</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Pure">0.0256</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum>
    <us-gaap:FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock contextRef="From2021-01-012021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_zos6IeEMdxnf" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Fair Value
    Measurements Using Significant Observable Inputs (Level 3)&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 60%"&gt;Balance - December 31, 2019&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 28%; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_p0p0_c20191231_zR3AX0J8Og4l"&gt;4,744,134&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Addition of new derivatives recognized as debt discounts&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_c20200101__20201231_zwA2DPzE7FUe"&gt;1,673,393&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Addition of new derivatives recognized as loss on derivatives&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet_c20200101__20201231_zWPiQphjzNTh"&gt;1,040,636&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Settled on issuance of common stock&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_900_ecustom--ResolutionOfDerivativeLiabilitiesValue_p0p0_c20200101__20201231_zSfqfwHVNJ52"&gt;5,136,222&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Change in fair value of the derivative&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90C_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_p0p0_c20200101__20201231_z5HsYhsHAm7j"&gt;1,296,250&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Balance - December 31, 2020&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--DerivativeFairValueOfDerivativeNet_c20201231_p0p0_zviNiGvkQ1lc"&gt;1,025,691&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Settled on issuance of common stock&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_900_ecustom--ResolutionOfDerivativeLiabilitiesValue_p0p0_c20210101__20211231_zvt0hZeDWIJ"&gt;708,611&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Change in fair value of the derivative&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_901_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_p0p0_c20210101__20211231_zALrIyha5srb"&gt;317,080&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;Balance - December 31, 2021&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--DerivativeFairValueOfDerivativeNet_p0p0_c20211231_zWh49jahqRTa"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2506"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock>
    <us-gaap:DerivativeFairValueOfDerivativeNet contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">4744134</us-gaap:DerivativeFairValueOfDerivativeNet>
    <us-gaap:DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1673393</us-gaap:DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts>
    <us-gaap:EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1040636</us-gaap:EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">5136222</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1296250</us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss>
    <us-gaap:DerivativeFairValueOfDerivativeNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1025691</us-gaap:DerivativeFairValueOfDerivativeNet>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">708611</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">317080</us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss>
    <us-gaap:ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock contextRef="From2021-01-012021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zdYvjb89mz0j" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Years Ended&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left"&gt;Addition of new derivatives recognized as loss
    on derivatives&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--UnrealizedGainLossOnDerivatives_p0p0_c20210101__20211231_z9MOtIF2Tb17"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2509"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--UnrealizedGainLossOnDerivatives_p0p0_c20200101__20201231_zvEbn5K4RgNl"&gt;1,040,636&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Revaluation of derivative liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_902_ecustom--RevaluationOfDerivativeLiabilities_p0p0_c20210101__20211231_zXnshj0cwu6d"&gt;317,080&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_908_ecustom--RevaluationOfDerivativeLiabilities_p0p0_c20200101__20201231_ziBdcH1SMyHf"&gt;1,296,250&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;(Gain) on change in fair value of the
    derivative&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_907_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_p0p0_c20210101__20211231_zGupp3Erc8Rj"&gt;317,080&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_907_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_p0p0_c20200101__20201231_zWNHnzoZNVX6"&gt;255,614&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock>
    <us-gaap:UnrealizedGainLossOnDerivatives
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1040636</us-gaap:UnrealizedGainLossOnDerivatives>
    <IQST:RevaluationOfDerivativeLiabilities
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">317080</IQST:RevaluationOfDerivativeLiabilities>
    <IQST:RevaluationOfDerivativeLiabilities
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1296250</IQST:RevaluationOfDerivativeLiabilities>
    <us-gaap:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">317080</us-gaap:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss>
    <us-gaap:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">255614</us-gaap:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_805_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zPXPzX9VHZle" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE
                                            11 &#x2013;&#160;STOCKHOLDERS&#x2019; EQUITY&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s authorized capital consists of
&lt;span id="xdx_908_eus-gaap--CommonStockSharesAuthorized_iI_c20211231_zOq3D0RQ2HAe"&gt;300,000,000
&lt;/span&gt;shares of common stock with a par value of &lt;span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20201231_z8FHnG6ddwt1"&gt;$0.001
&lt;/span&gt;per share.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Series A Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_909_eus-gaap--PreferredStockVotingRights_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zEH8kevkGOse"&gt;On
November 3, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred
stock entitled Series A Preferred Stock, consisting of up &lt;/span&gt;&lt;span id="xdx_900_eus-gaap--PreferredStockSharesAuthorized_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zYtuWmDxGDh8"&gt;10,000
&lt;/span&gt;shares,
par value &lt;span id="xdx_90C_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201103__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z4nfLPl5XG3l"&gt;$0.001&lt;/span&gt;.
Under the Certificate of Designation, holders of Series A Preferred Stock will participate on an equal basis per-share with holders of
our common stock in any distribution upon winding up, dissolution, or liquidation. Holders of Series A Preferred Stock are entitled to
vote together with the holders of our common stock on all matters submitted to stockholders at a rate of 51% of the total vote of stockholders.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The rights of the holders of Series A Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on November 3, 2020&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2020, 100,000
shares of common stock were converted into 10,000 shares of Series A Preferred Stock by our management.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2021 and 2020, &lt;span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zgIGbRAGdVpl"&gt;10,000
&lt;/span&gt;shares of Series A Preferred Stock were issued and outstanding.&lt;/p&gt;

&lt;p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Series B Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_903_eus-gaap--PreferredStockVotingRights_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zKTlpA4nITn5"&gt;On
November 11, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred
stock entitled Series B Preferred Stock, consisting of up &lt;/span&gt;&lt;span id="xdx_902_eus-gaap--PreferredStockSharesAuthorized_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zeQhMblC9f48"&gt;200,000
&lt;/span&gt;shares,
par value &lt;span id="xdx_903_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zRbMP1lMqvVk"&gt;$0.001&lt;/span&gt;.
Under the Certificate of Designation, holders of Series B Preferred Stock will receive a liquidation preference of $81 per share in any
distribution upon winding up, dissolution, or liquidation of the Company before junior security holders, as provided in the designation.
Holders of Series B Preferred Stock are entitled to receive as, when, and if declared by the Board of Directors, dividends in kind at
an annual rate equal to twenty four percent (24%) of $81 per share for each of the then outstanding shares of Series B Preferred Stock,
calculated on the basis of a 360-day year consisting of twelve 30-day months. Holders of Series B Preferred Stock do not have voting
rights but may convert into common stock after twelve months from the issuance date, at a conversion rate of one thousand (1,000) shares
of Common Stock for every one (1) share of Series B Preferred Stock. Upon conversion, the shares are subject to a one-year restriction
on sales into the market of no more than 5% previous month&#x2019;s stock liquidity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021,&#160;&lt;span id="xdx_909_eus-gaap--IncrementalCommonSharesAttributableToConversionOfPreferredStock_c20210101__20211231_zaAwTlX5K32k"&gt;21,000,000&lt;/span&gt;&#160;shares
of common stock were converted into&#160;&lt;span id="xdx_905_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zZlVup0mWBrg"&gt;21,000&lt;/span&gt;&#160;shares
of Series B Preferred Stock by our management.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2021 and 2020,&#160;&lt;span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20211231_zt8efB8sigr9"&gt;21,000&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20201231_zAG2X5hZov54"&gt;0&lt;/span&gt;&#160;shares
of Series B Preferred Stock were issued and outstanding, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Series C Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_908_eus-gaap--PreferredStockVotingRights_c20210101__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__custom--SeriesCPreferredStock2021Member_zFWsUZDOM9u9"&gt;On
January 7, 2021, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred
stock entitled Series C Preferred Stock, consisting of up &lt;/span&gt;&lt;span id="xdx_90C_eus-gaap--PreferredStockSharesAuthorized_iI_c20210107__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zpuyAHf16DK6"&gt;200,000
&lt;/span&gt;shares,
par value &lt;span id="xdx_909_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20210107__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z33G60tF1SA6"&gt;$0.001&lt;/span&gt;.
Under the Certificate of Designation, holders of Series C Preferred Stock will rank junior to the Series B Preferred Stock, but on par
with common stock and Series A Preferred Stock in any distribution upon winding up, dissolution, or liquidation of the company, as provided
in the designation. The holders of shares of Series C Preferred Stock have no dividend rights except as may be declared by the Board
in its sole and absolute discretion, out of funds legally available for that purpose. Holders of Series C Preferred Stock do not have
voting rights but may convert into common stock after twenty four months from the issuance date, at a conversion rate of one thousand
(1,000) shares of Common Stock for every one (1) share of Series C Preferred Stock. Upon conversion, the shares are subject to a one-year
restriction on sales into the market of no more than 5% previous month&#x2019;s stock liquidity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The rights of the holders of Series C Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on January 7, 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2021 and 2020, no
Series C Preferred Stock was issued or outstanding.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Common Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021, the Company
issued &lt;span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231_zghiNpJpRMy2"&gt;51,638,526
&lt;/span&gt;shares of common stock, valued at fair market value on issuance as follows;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zEpcODxEdwX8" style="font-size: 10pt"&gt;41,562,500
                                            &lt;/span&gt;&lt;span style="font-size: 10pt"&gt;shares issued for cash of &lt;span id="xdx_907_ecustom--StockIssuedDuringPeriodValueNewIssuesWithSubscription_p0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zgLI3L3lpLI4"&gt;$6,536,250&lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;,
                                            of which &lt;span id="xdx_90F_ecustom--SubscriptionReceivable_c20210101__20211231_z9Q4r8fEnGx"&gt;$100,000
                                            &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;was recorded as subscription receivable as of
                                            December 31, 2021. The Company received the &lt;span id="xdx_902_eus-gaap--CommonStockSharesSubscriptions_iI_c20220103_z5InlUHb4dB5"&gt;$100,000
                                            &lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;on January 3, 2022.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_901_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zivOOvK02Rfg" style="font-size: 10pt"&gt;2,230,394
                                            &lt;/span&gt;&lt;span style="font-size: 10pt"&gt;shares, valued at &lt;span&gt;$2,056,530&lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;,
                                            issued for settlement of debt of &lt;span id="xdx_906_eus-gaap--ExtinguishmentOfDebtAmount_p0p0_c20210101__20211231_zHt2L5XxJbTa"&gt;$1,516,667&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210101__20211231_z4IAC8oNjd7a" style="font-size: 10pt"&gt;195,000
                                            &lt;/span&gt;&lt;span style="font-size: 10pt"&gt;shares for services valued at &lt;span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_p0p0_c20210101__20211231_zSnFOa84Coil"&gt;$284,700&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z6KRItL6Fufa" style="font-size: 10pt"&gt;1,320,000
                                            &lt;/span&gt;&lt;span style="font-size: 10pt"&gt;shares issued to our management for compensation valued
                                            at &lt;span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_p0p0_c20210101__20211231_zgI3HxcZkHCj"&gt;$1,037,568&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_906_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zgMT7npnK0Aj" style="font-size: 10pt"&gt;250,000
                                            &lt;/span&gt;&lt;span style="font-size: 10pt"&gt;shares for forbearance of debt valued at &lt;span id="xdx_90D_ecustom--CommonStockIssuedForForbearanceOfDebtValue_p0p0_c20210101__20211231_zaBTouFxVr4c"&gt;$49,925&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_90E_ecustom--CommonStockIssuedForConversionOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPS5yGSA0sKg" style="font-size: 10pt"&gt;6,080,632
                                            &lt;/span&gt;&lt;span style="font-size: 10pt"&gt;shares issued for conversion of debt of &lt;span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentAmount1_p0p0_c20210101__20211231_z89FA7mUEEf6"&gt;$422,295&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021, the Company
terminated a placement agent and advisory services agreement with a FINRA member dated September 22, 2020, and cancelled&#160;&lt;span id="xdx_902_ecustom--CancellationOfCommonStockShares_iN_di_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z6ztAj18wdp2"&gt;1,294,600&lt;/span&gt;&#160;shares
of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain&#160;&lt;span id="xdx_902_ecustom--CommonStockRetainedByFINRA_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zLRpAiKWL2v"&gt;400,000&lt;/span&gt;&#160;shares
of the Company&#x2019;s common stock in connection with the services.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2020, the Company
issued &lt;span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231_zjfHvAQs1206"&gt;100,224,841
&lt;/span&gt;shares of common stock, valued at fair market value on issuance as follows;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;ul style="margin-top: 0in; list-style-type: disc"&gt;

&lt;li style="margin: 0; text-align: justify; font-size: 10pt"&gt;&lt;span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zekdvwICepQd"&gt;23,937,500
&lt;/span&gt;shares issued for cash of &lt;span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_p0p0_c20200101__20201231_zYqPvcSMSD72"&gt;$1,915,005
&lt;/span&gt;&#160;&lt;/li&gt;

&lt;li style="margin: 0; text-align: justify; font-size: 10pt"&gt;&lt;span id="xdx_904_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zxoOfSdbdeLi"&gt;12,818,145
&lt;/span&gt;shares issued for settlement of debt of &lt;span id="xdx_908_eus-gaap--ExtinguishmentOfDebtAmount_p0p0_c20200101__20201231_z9iV7LHGj61c"&gt;$889,093
&lt;/span&gt;&#160;&lt;/li&gt;

&lt;li style="margin: 0; text-align: justify; font-size: 10pt"&gt;&lt;span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zYnMaMLbwhI9"&gt;6,267,600
&lt;/span&gt;shares issued for services valued at &lt;span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_p0p0_c20200101__20201231_z5uxwUoxr0Ie"&gt;$647,858
&lt;/span&gt;&#160;&lt;/li&gt;

&lt;li style="margin: 0; text-align: justify; font-size: 10pt"&gt;&lt;span id="xdx_90E_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zlA7a04ZTt9k"&gt;1,150,000
&lt;/span&gt;shares issued for forbearance of debt of &lt;span id="xdx_907_ecustom--CommonStockIssuedForForbearanceOfDebtValue_p0p0_c20200101__20201231_zj2w0Tz2KVhk"&gt;$92,250&lt;/span&gt;&lt;/li&gt;

&lt;li style="margin: 0; text-align: justify; font-size: 10pt"&gt;&lt;span id="xdx_908_ecustom--CommonStockIssuedForConversionOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zYZspOtaVTgd"&gt;46,575,378
&lt;/span&gt;shares issued for conversion of debt of &lt;span id="xdx_905_eus-gaap--DebtConversionConvertedInstrumentAmount1_p0p0_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ztR5bGdZTOIh"&gt;$1,396,440
&lt;/span&gt;&#160;&lt;/li&gt;

&lt;li style="margin: 0; text-align: justify; font-size: 10pt"&gt;&lt;span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20200101__20201231_zEE0UsPpN2ae"&gt;9,476,218
&lt;/span&gt;shares issued for cashless exercised warrant &#160;&lt;/li&gt;

&lt;/ul&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2021 and 2020, &lt;span id="xdx_909_eus-gaap--CommonStockSharesOutstanding_iI_c20211231_zDN6zEpLL8mc"&gt;147,477,358
&lt;/span&gt;and &lt;span id="xdx_90E_eus-gaap--CommonStockSharesOutstanding_iI_c20201231_zr5CC1dy8M22"&gt;118,133,432
&lt;/span&gt;shares of common stock were issued and outstanding, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">300000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2020-12-31"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockVotingRights contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">On
November 3, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred
stock entitled Series A Preferred Stock, consisting of up</us-gaap:PreferredStockVotingRights>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2020-11-03_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockVotingRights contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">On
November 11, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred
stock entitled Series B Preferred Stock, consisting of up</us-gaap:PreferredStockVotingRights>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2020-11-11_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2020-11-11_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="Shares">21000000</us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock>
    <IQST:PreferredStockIssuedForConversionOfCommonStockShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      unitRef="Shares">21000</IQST:PreferredStockIssuedForConversionOfCommonStockShares>
    <us-gaap:PreferredStockSharesIssued contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">21000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockVotingRights contextRef="From2021-01-012021-01-07_us-gaap_PreferredStockMember_custom_SeriesCPreferredStock2021Member">On
January 7, 2021, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred
stock entitled Series C Preferred Stock, consisting of up</us-gaap:PreferredStockVotingRights>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2021-01-07_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2021-01-07_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="Shares">51638526</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">41562500</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <IQST:StockIssuedDuringPeriodValueNewIssuesWithSubscription
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">6536250</IQST:StockIssuedDuringPeriodValueNewIssuesWithSubscription>
    <IQST:SubscriptionReceivable
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">100000</IQST:SubscriptionReceivable>
    <us-gaap:CommonStockSharesSubscriptions contextRef="AsOf2022-01-03" decimals="0" unitRef="USD">100000</us-gaap:CommonStockSharesSubscriptions>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">2230394</IQST:CommonStockIssuedForSettlementOfDebtShares>
    <us-gaap:ExtinguishmentOfDebtAmount
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">1516667</us-gaap:ExtinguishmentOfDebtAmount>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="Shares">195000</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">284700</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">1320000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">1037568</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">250000</IQST:CommonStockIssuedForForbearanceOfDebtShares>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">49925</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">6080632</IQST:CommonStockIssuedForConversionOfDebtShares>
    <us-gaap:DebtConversionConvertedInstrumentAmount1
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">422295</us-gaap:DebtConversionConvertedInstrumentAmount1>
    <IQST:CancellationOfCommonStockShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">-1294600</IQST:CancellationOfCommonStockShares>
    <IQST:CommonStockRetainedByFINRA
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">400000</IQST:CommonStockRetainedByFINRA>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Shares">100224841</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">23937500</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1915005</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">12818145</IQST:CommonStockIssuedForSettlementOfDebtShares>
    <us-gaap:ExtinguishmentOfDebtAmount
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">889093</us-gaap:ExtinguishmentOfDebtAmount>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">6267600</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">647858</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">1150000</IQST:CommonStockIssuedForForbearanceOfDebtShares>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">92250</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">46575378</IQST:CommonStockIssuedForConversionOfDebtShares>
    <us-gaap:DebtConversionConvertedInstrumentAmount1
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">1396440</us-gaap:DebtConversionConvertedInstrumentAmount1>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Shares">9476218</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">147477358</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares">118133432</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_800_eus-gaap--IncomeTaxDisclosureTextBlock_zej9UuCAR4lj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE
                                            12 &#x2013;&#160;PROVISION FOR INCOME TAXES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company provides for income taxes under ASC 740,
&#x201c;&lt;i&gt;Income Taxes.&#x201d;&lt;/i&gt;&#160;Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recorded
based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these
differences are expected to reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not
that the Company will not realize tax assets through future operations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The components of the Company&#x2019;s deferred tax
asset and reconciliation of income taxes computed at the statutory rate to the income tax amount recorded as of December 31, 2021 and
2020, are as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zXtMx0MompF1" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49C_20211231_zjCIeSy4WyPd"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20201231_z1xHxK9PIAqh"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;December 31,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iNI_p0p0_di_z663b2GKprYh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: justify"&gt;Net Operating loss carryforward&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;12,332,310&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;8,601,999&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Effective tax rate&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20210101__20211231_zxUBT6Vtijt8"&gt;21&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20200101__20201231_z29Cm1iG4wBd"&gt;21&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGross_iI_p0p0_z3z8vOfS9t06" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;Deferred tax asset&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,589,785&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,806,420&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_iI_p0p0_z2B0GFQk30s3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;Foreign taxes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(7,242&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(5,112&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_p0p0_z6Jm6A5mMsy9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Less: valuation allowance&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,136,141&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1,341,272&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DeferredTaxAssetsNet_iI_maAzbZH_zOV2dHA2x2H" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"&gt;Net deferred tax asset&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;446,402&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;460,036&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2021, the Company has approximately
&lt;span id="xdx_90B_ecustom--DeferredTaxAssetsOperatingLossCarryforwardsApproximate_iNI_di_c20211231_zXsozLiZqH6i"&gt;$12,332,000
&lt;/span&gt;of net operating losses (&#x201c;NOL&#x201d;) generated to December 31, 2021 carried forward to offset taxable income in future
years which expire commencing in fiscal 2037. NOLs generated in tax years prior to December 31, 2017, can be carryforward for twenty
years, whereas NOLs generated after December 31, 2017 can be carryforward indefinitely. In assessing the realization of deferred tax
assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized.
The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which
those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future
taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation
allowance against all of the deferred tax assets relating to NOLs for every period because it is more likely than not that all of the
deferred tax assets will not be realized other than those recorded at SwissLink, because the Company anticipates utilizing the NOLs prior
to their expiration.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Utilization of the NOL carry forwards may be subject
to an annual limitation due to ownership change limitations that may have occurred or that could occur in the future, as required by
Section 382 of the Internal Revenue Code of 1986, as amended (the &#x201c;Code&#x201d;). These ownership changes may limit the amount of
the NOL carry forwards that can be utilized annually to offset future taxable income and tax, respectively. In general, an &#x201c;ownership
change&#x201d; as defined by Section 382 of the Code results from a transaction or series of transactions over a three-year period resulting
in an ownership change of more than 50 percentage points of the outstanding stock of a company by certain stockholders.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Tax returns for the years ended 2016 through 2021
are subject to review by the tax authorities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2021-01-012021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zXtMx0MompF1" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49C_20211231_zjCIeSy4WyPd"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20201231_z1xHxK9PIAqh"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;December 31,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iNI_p0p0_di_z663b2GKprYh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: justify"&gt;Net Operating loss carryforward&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;12,332,310&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;8,601,999&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Effective tax rate&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20210101__20211231_zxUBT6Vtijt8"&gt;21&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20200101__20201231_z29Cm1iG4wBd"&gt;21&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGross_iI_p0p0_z3z8vOfS9t06" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;Deferred tax asset&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,589,785&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,806,420&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_iI_p0p0_z2B0GFQk30s3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;Foreign taxes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(7,242&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(5,112&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_p0p0_z6Jm6A5mMsy9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Less: valuation allowance&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,136,141&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1,341,272&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DeferredTaxAssetsNet_iI_maAzbZH_zOV2dHA2x2H" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"&gt;Net deferred tax asset&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;446,402&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;460,036&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-12332310</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-8601999</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:EffectiveIncomeTaxRateContinuingOperations
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="Pure">21</us-gaap:EffectiveIncomeTaxRateContinuingOperations>
    <us-gaap:EffectiveIncomeTaxRateContinuingOperations
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Pure">21</us-gaap:EffectiveIncomeTaxRateContinuingOperations>
    <us-gaap:DeferredTaxAssetsGross contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">2589785</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsGross contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1806420</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-7242</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-5112</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-2136141</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-1341272</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">446402</us-gaap:DeferredTaxAssetsNet>
    <us-gaap:DeferredTaxAssetsNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">460036</us-gaap:DeferredTaxAssetsNet>
    <IQST:DeferredTaxAssetsOperatingLossCarryforwardsApproximate contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-12332000</IQST:DeferredTaxAssetsOperatingLossCarryforwardsApproximate>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_804_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zRniMK1JaIh7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE
                                            13 - RELATED PARTY TRANSACTIONS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Due from related party&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021, the Company
loaned&#160;&lt;span id="xdx_90B_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_p0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOMember_zK3lKoBNsEhj"&gt;$220,674&lt;/span&gt;&#160;to
our CEO and applied to due to CEO of&#160;&lt;span id="xdx_901_eus-gaap--IncreaseDecreaseInDueToOfficersAndStockholders_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOMember_zoMwc6EDc6Th"&gt;$8,004&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021, the Company
wrote off due from related party of&#160;&lt;span id="xdx_905_eus-gaap--AllowanceForLoanAndLeaseLossesWriteOffs_c20210101__20211231_zczqIF0qjne7"&gt;$10,148&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2020, the Company
loaned &lt;span&gt;$20,182
&lt;/span&gt;to related parties who are a stockholder and a former director, collected &lt;span&gt;$20,197
&lt;/span&gt;and wrote off amounts totaling &lt;span&gt;$43,375&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the years ended December 31, 2021 and 2020,
the Company loaned &lt;span&gt;$220,674
&lt;/span&gt;and &lt;span&gt;$18,888
&lt;/span&gt;to a related party and collected &lt;span&gt;$226
&lt;/span&gt;and &lt;span&gt;$2,088&lt;/span&gt;,
respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2021 and 2020, the Company had
due from related parties of &lt;span id="xdx_903_eus-gaap--DueFromRelatedParties_iI_c20211231_zLeUbQFtZ2mj"&gt;$424,086
&lt;/span&gt;and &lt;span id="xdx_903_eus-gaap--DueFromRelatedParties_iI_c20201231_z7rgshs8x3Yh"&gt;$221,790&lt;/span&gt;,
respectively. The loans are unsecured, non-interest bearing and due on demand.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Due to related parties&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the years ended December 31, 2021 and 2020,
the Company borrowed &lt;span&gt;$0
&lt;/span&gt;and &lt;span&gt;$20,182
&lt;/span&gt;from CEO and CFO of the Company, and repaid &lt;span&gt;$90,787
&lt;/span&gt;and &lt;span&gt;$20,197
&lt;/span&gt;to the CEO and CFO, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2020, the Company
borrowed &lt;span&gt;$20,000
&lt;/span&gt;from Francisco Bunt who owns &lt;span id="xdx_90D_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_c20211231_zn72GShGOvuj"&gt;49%
&lt;/span&gt;of loT Labs and repaid &lt;span&gt;$20,000&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2021 and 2020, the Company had
amounts due to related parties of &lt;span id="xdx_909_eus-gaap--DueToRelatedPartiesCurrent_p0p0_c20211231_ziq4HxuVzfch"&gt;$26,613
&lt;/span&gt;and &lt;span id="xdx_90B_eus-gaap--DueToRelatedPartiesCurrent_c20201231_p0p0_z95i3UL9sn5j"&gt;$94,616&lt;/span&gt;,
respectively, which included &lt;span&gt;$0
&lt;/span&gt;and &lt;span&gt;$60,000
&lt;/span&gt;to Francisco Bunt (Note 4), respectively. The amounts are unsecured, non-interest bearing and due on demand.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Debt to Equity Swap&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021 the Company
recorded a debt to equity swap of &lt;span id="xdx_906_ecustom--RelatedPartyDebtToEquitySwapValue_c20210101__20211231_zkE74g9lKmy9"&gt;$1,647,150
&lt;/span&gt;as additional paid in capital.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Employment agreements&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On July 1, 2021, the Company appointed three independent
directors. Effective on July 1, 2021 and thereafter, all directors shall be compensated monthly up to &lt;span id="xdx_904_eus-gaap--EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares_iI_c20210701_zBJjbXem7wd"&gt;4,000
&lt;/span&gt;shares of common stock and cash of &lt;span id="xdx_90E_eus-gaap--OfficersCompensation_c20210101__20211231_zCHVQ0xd7i4i"&gt;$1,000
&lt;/span&gt;for their service as directors.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On May 2, 2019, the Company entered into Employment
Agreements with the following persons: (i) Leandro Iglesias as President, CEO and Chairperson of the Company&#x2019;s Board of Directors
with an annual salary of &lt;span id="xdx_903_eus-gaap--SalariesAndWages_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zkpn3z7fGpi"&gt;$168,000
&lt;/span&gt;with an annual bonus of &lt;span id="xdx_904_ecustom--BonusPercentNetIncome_iI_c20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zH7uNLFqVJ3b"&gt;3%
&lt;/span&gt;of our net income; (ii) Juan Carlos Lopez Silva as Chief Commercial Officer with an annual salary of &lt;span id="xdx_901_eus-gaap--SalariesAndWages_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zRCLijS6U0ji"&gt;$120,000
&lt;/span&gt;with an annual bonus of &lt;span id="xdx_908_ecustom--BonusPercentNetIncome_iI_c20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zZG83PE1cOf9"&gt;3%
&lt;/span&gt;of our net income; and Alvaro Quintana Cardona as Chief Operating Officer and Chief Financial Officer with an annual salary of
&lt;span&gt;$144,000
&lt;/span&gt;with an annual bonus of &lt;span&gt;3%
&lt;/span&gt;of our net income. The Employment Agreements have a term of &lt;span id="xdx_901_ecustom--EmploymentAgreementTerm_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zJWuQbwPoPSe"&gt;36
months&lt;/span&gt;, are renewable automatically for 24-month periods, unless the Company gives
written notice at least 90 days prior to termination of the initial 36-month term. The Company shall have the right to terminate any
of the employment agreements at any time without prior notice, but in that event, the Company shall pay these persons salaries and other
benefits they are entitled to receive under their respective agreements for three years. The above executive officers agreed to two year
non-compete and non-solicit restrictive covenants with the Company. If any of the executive officers are terminated for cause they shall
forfeit any rights to severance.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On November 1, 2020, our board of directors approved
amended employments in favor of our Chief Executive Officer, Leandro Iglesias, our Chief Financial Officer, Alvaro Quintana, and our
Chief Commercial Officer, Juan Carlos Lopez Silva.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The amended employment agreement in favor of Mr.
Iglesias extended the term of employment from &lt;span id="xdx_905_ecustom--EmploymentAgreementTerm_dtM_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zwkb9pEMqZfd"&gt;36
&lt;/span&gt;months to &lt;span id="xdx_902_ecustom--EmploymentAgreementTerm_dtM_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zeGb75BPEu84"&gt;60
&lt;/span&gt;months. &lt;span id="xdx_902_eus-gaap--DeferredCompensationArrangementsOverallDescription_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zwTy9ewn9Ebe"&gt;The
now five year employment agreement with Mr. Iglesias provides that we will compensate him with a salary of $17,000 monthly and he is
eligible for quarterly bonus of 250,000 shares of our common stock. If we do not have the cash available, the agreement provides that
Mr. Iglesias may convert his accrued salary/bonus into shares of our common stock or newly created Series A Preferred Stock. For common
shares, the amount of accrued salary to be converted into shares must be determined by considering the average price per share of the
Company&#x2019;s common stock on the OTC Markets during the last 10 days and applying a discount of 25%.&#x201d; For Series A Preferred
Shares, the amount of accrued salary to be converted into shares is the per share conversion price for common shares multiplied by ten
US Dollars ($10). Mr. Iglesias has a further right to convert any common shares under his control into Series A Preferred shares at any
time at a rate of ten (10) common shares for each Series A Preferred share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The amended employment agreement in favor of Mr.
Quintana extended the term of employment from &lt;span&gt;36
&lt;/span&gt;months to &lt;span id="xdx_908_ecustom--EmploymentAgreementTerm_dtM_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zambOI8Vhjj"&gt;60
&lt;/span&gt;months. &lt;span&gt;The
now five year employment agreement with Mr. Quintana provides that he is eligible for quarterly bonus of 200,000 shares of our common
stock. If we do not have the cash available, the agreement provides that Mr. Quintana may convert his accrued salary/bonus into shares
of our common stock or newly created Series A Preferred Stock. For common shares, the amount of accrued salary to be converted into shares
must be determined by considering the average price per share of the Company&#x2019;s common stock on the OTC Markets during the last
10 days and applying a discount of 25%.&#x201d; For Series A Preferred Shares, the amount of accrued salary to be converted into shares
is the per share conversion price for common shares multiplied by ten US Dollars ($10). Mr. Quintana has a further right to convert any
common shares under his control into Series A Preferred shares at any time at a rate of ten (10) common shares for each Series A Preferred
share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The amended employment agreement in favor of Mr.
Silva extended the term of employment from &lt;span id="xdx_903_ecustom--EmploymentAgreementTerm_dtM_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_z77NtK8bVynl"&gt;36
&lt;/span&gt;months to &lt;span id="xdx_90E_ecustom--EmploymentAgreementTerm_dtM_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zLbxNKU6hmU"&gt;60
&lt;/span&gt;months. Mr. &lt;span id="xdx_90C_eus-gaap--DeferredCompensationArrangementsOverallDescription_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zIHihRXD0ssk"&gt;Silva
is eligible for quarterly bonuses of 150,000 shares of our common stock. If we do not have the cash available, the agreement provides
that Mr. Iglesias may convert his accrued salary/bonus into shares of our common stock at the average price of our common stock during
the last 10 days after applying a discount of 25%.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On March 3, 2020, Oscar Brito resigned as a member
of our Board of Directors. There was no known disagreement with Mr. Brito on any matter relating to our operations, policies or practices.
The Company provided the severance package as follows;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top; width: 2%"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt; width: 96%"&gt;&lt;span&gt;2,000,000
    &lt;/span&gt;shares of common stock valued at &lt;span&gt;$300,000
    &lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;Additional &lt;span&gt;173,000
    &lt;/span&gt;shares in order to apply the anti-dilution protection, valued at &lt;span&gt;$10,034
    &lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;Forgiveness of amounts due to the Company totaling &lt;span&gt;$43,375
    &lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;Cash payment of &lt;span&gt;$15,000&lt;/span&gt;.
    &#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On March 16, 2020, our Board of Directors adopted
a Director Compensation Plan that applies to members of our Board of Directors. Below are the features of the plan:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: left; width: 2%"&gt;&#160;&#x2022;&lt;/td&gt;
    &lt;td style="width: 96%; font-size: 10pt"&gt;All Directors shall receive reimbursement for reasonable travel expenses incurred to attend
    Board and committee meetings. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;All Directors shall be compensated &lt;span&gt;$3,000
    &lt;/span&gt;monthly for their service as Directors. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;In lieu of the cash compensation set forth above, each Director may elect to receive shares of the Corporation's
    Common Stock equal to the total cash compensation divided by the average market value of the Company's Common Stock during the last
    10 trading days and applying a discount of 10%. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;Directors Alvaro Cardona and Leandro Iglesias shall each receive &lt;span&gt;1,000,000
    &lt;/span&gt;shares of the Company&#x2019;s Common Stock, valued at &lt;span&gt;$70,000
    &lt;/span&gt;each, for their service as members of the Board of Directors for the period from June 2018 to December 2019. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the years ended December 31, 2021 and 2020,
the Company recorded management salaries of &lt;span id="xdx_901_eus-gaap--PaymentForManagementFee_c20210101__20211231_zSt2fakCq6xd"&gt;$558,000
&lt;/span&gt;and &lt;span id="xdx_90A_eus-gaap--PaymentForManagementFee_c20200101__20201231_zQhOXRQi8NTc"&gt;$510,000
&lt;/span&gt;and bonuses of &lt;span id="xdx_90D_eus-gaap--AccruedBonusesCurrent_iI_c20211231_zSvvEHVkiQE4"&gt;$976,200
&lt;/span&gt;and &lt;span id="xdx_90B_eus-gaap--AccruedBonusesCurrent_iI_c20201231_zNl3CbwTTLb1"&gt;$0&lt;/span&gt;,
respectively, of which &lt;span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20210101__20211231_zjwwenXv4xnj"&gt;$1,037,568
&lt;/span&gt;and &lt;span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20200101__20201231_zAEkmAX79L08"&gt;$0
&lt;/span&gt;were stock based compensation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2020, the Company
settled accrued salary &#x2013;&#160;management of &lt;span id="xdx_90C_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20201231_zxIdvxqKZC44"&gt;$619,531
&lt;/span&gt;and issued &lt;span&gt;10,851,199
&lt;/span&gt;shares.&#160;As at December 31, 2021 and 2020, the Company recorded and accrued management salaries of &lt;span id="xdx_90F_eus-gaap--AccruedSalariesCurrent_iI_c20211231_zf2mjEhBQAx5"&gt;$92,229
&lt;/span&gt;and &lt;span id="xdx_906_eus-gaap--AccruedSalariesCurrent_iI_c20201231_zVyld8n7Mjml"&gt;$22,300&lt;/span&gt;,
respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties
      contextRef="From2021-01-012021-12-31_custom_CEOMember"
      decimals="0"
      unitRef="USD">220674</us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties>
    <us-gaap:IncreaseDecreaseInDueToOfficersAndStockholders
      contextRef="From2021-01-012021-12-31_custom_CEOMember"
      decimals="0"
      unitRef="USD">8004</us-gaap:IncreaseDecreaseInDueToOfficersAndStockholders>
    <us-gaap:AllowanceForLoanAndLeaseLossesWriteOffs
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">10148</us-gaap:AllowanceForLoanAndLeaseLossesWriteOffs>
    <us-gaap:DueFromRelatedParties contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">424086</us-gaap:DueFromRelatedParties>
    <us-gaap:DueFromRelatedParties contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">221790</us-gaap:DueFromRelatedParties>
    <us-gaap:MinorityInterestOwnershipPercentageByNoncontrollingOwners contextRef="AsOf2021-12-31" decimals="INF" unitRef="Pure">0.49</us-gaap:MinorityInterestOwnershipPercentageByNoncontrollingOwners>
    <us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">26613</us-gaap:DueToRelatedPartiesCurrent>
    <us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">94616</us-gaap:DueToRelatedPartiesCurrent>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">1647150</IQST:RelatedPartyDebtToEquitySwapValue>
    <us-gaap:EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares contextRef="AsOf2021-07-01" decimals="INF" unitRef="Shares">4000</us-gaap:EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares>
    <us-gaap:OfficersCompensation
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">1000</us-gaap:OfficersCompensation>
    <us-gaap:SalariesAndWages
      contextRef="From2019-04-012019-05-02_custom_CEOMember"
      decimals="0"
      unitRef="USD">168000</us-gaap:SalariesAndWages>
    <IQST:BonusPercentNetIncome
      contextRef="AsOf2019-05-02_custom_CEOMember"
      decimals="INF"
      unitRef="Pure">0.03</IQST:BonusPercentNetIncome>
    <us-gaap:SalariesAndWages
      contextRef="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember"
      decimals="0"
      unitRef="USD">120000</us-gaap:SalariesAndWages>
    <IQST:BonusPercentNetIncome
      contextRef="AsOf2019-05-02_custom_ChiefCommercialOfficerMember"
      decimals="INF"
      unitRef="Pure">0.03</IQST:BonusPercentNetIncome>
    <IQST:EmploymentAgreementTerm contextRef="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember">P36M</IQST:EmploymentAgreementTerm>
    <IQST:EmploymentAgreementTerm contextRef="From2019-04-012019-05-02_custom_CEOMember">P36M</IQST:EmploymentAgreementTerm>
    <IQST:EmploymentAgreementTerm contextRef="From2021-01-012021-12-31_custom_CEOMember9935000">P60M</IQST:EmploymentAgreementTerm>
    <us-gaap:DeferredCompensationArrangementsOverallDescription contextRef="From2019-04-012019-05-02_custom_CEOMember">The
now five year employment agreement with Mr. Iglesias provides that we will compensate him with a salary of $17,000 monthly and he is
eligible for quarterly bonus of 250,000 shares of our common stock. If we do not have the cash available, the agreement provides that
Mr. Iglesias may convert his accrued salary/bonus into shares of our common stock or newly created Series A Preferred Stock. For common
shares, the amount of accrued salary to be converted into shares must be determined by considering the average price per share of the
Company&#x2019;s common stock on the OTC Markets during the last 10 days and applying a discount of 25%.&#x201d; For Series A Preferred
Shares, the amount of accrued salary to be converted into shares is the per share conversion price for common shares multiplied by ten
US Dollars ($10). Mr. Iglesias has a further right to convert any common shares under his control into Series A Preferred shares at any
time at a rate of ten (10) common shares for each Series A Preferred share.</us-gaap:DeferredCompensationArrangementsOverallDescription>
    <IQST:EmploymentAgreementTerm contextRef="From2021-01-012021-12-31_custom_CEOMember9935000">P60M</IQST:EmploymentAgreementTerm>
    <IQST:EmploymentAgreementTerm contextRef="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember">P36M</IQST:EmploymentAgreementTerm>
    <IQST:EmploymentAgreementTerm contextRef="From2021-01-012021-12-31_custom_ChiefCommercialOfficerMember">P60M</IQST:EmploymentAgreementTerm>
    <us-gaap:DeferredCompensationArrangementsOverallDescription contextRef="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember">Silva
is eligible for quarterly bonuses of 150,000 shares of our common stock. If we do not have the cash available, the agreement provides
that Mr. Iglesias may convert his accrued salary/bonus into shares of our common stock at the average price of our common stock during
the last 10 days after applying a discount of 25%.</us-gaap:DeferredCompensationArrangementsOverallDescription>
    <us-gaap:PaymentForManagementFee
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">558000</us-gaap:PaymentForManagementFee>
    <us-gaap:PaymentForManagementFee
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">510000</us-gaap:PaymentForManagementFee>
    <us-gaap:AccruedBonusesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">976200</us-gaap:AccruedBonusesCurrent>
    <us-gaap:AccruedBonusesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">0</us-gaap:AccruedBonusesCurrent>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">1037568</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">0</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1>
    <us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">619531</us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities>
    <us-gaap:AccruedSalariesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">92229</us-gaap:AccruedSalariesCurrent>
    <us-gaap:AccruedSalariesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">22300</us-gaap:AccruedSalariesCurrent>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_80D_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zfWPDGZqFyzi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE
                                            14 &#x2013;&#160;COMMITMENTS AND CONTINGENCIES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Leases and Long-term Contracts&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company has not entered into any long-term leases,
contracts or commitments. The Company leases facilities which the term is &lt;span id="xdx_905_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_c20211231_z4xblWdojp9g"&gt;12
months&lt;/span&gt;. For the years ended December 31, 2021 and 2020, the Company incurred &lt;span id="xdx_90C_eus-gaap--OperatingLeaseExpense_c20210101__20211231_zimJ8TbsBxll"&gt;$37,823
&lt;/span&gt;and &lt;span id="xdx_90A_eus-gaap--OperatingLeaseExpense_c20200101__20201231_zrzXVBB15h6c"&gt;$18,400&lt;/span&gt;,
respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Advisory service&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On March 3, 2020, we appointed Oscar Brito as an
advisor to our Board of Directors and agreed to pay him&#160;&lt;span id="xdx_903_eus-gaap--NoninterestExpenseDirectorsFees_p0p0_c20210101__20211231_zeRMqNlbYny8"&gt;$5,000&lt;/span&gt;&#160;per
month for such services. Mr. Brito acted as an advisor to our Board of Directors. On February 11, 2021, the Company paid&#160;&lt;span id="xdx_90D_eus-gaap--SupplementalUnemploymentBenefitsSeveranceBenefits_iI_c20210211_zCCzKnOQaXo9"&gt;$12,600&lt;/span&gt;&#160;and
the service was terminated.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On January 4, 2021, the Company terminated a placement
agent and advisory services agreement with a FINRA member dated September 22, 2020, and cancelled&#160;&lt;span id="xdx_901_ecustom--CancellationOfCommonStockShares_iN_di_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z2NzKK2jmfKl"&gt;1,294,600&lt;/span&gt;&#160;shares
of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain&#160;&lt;span id="xdx_90B_ecustom--CommonStockRetainedByFINRA_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zuSc8bIGoGw5"&gt;400,000&lt;/span&gt;&#160;shares
of the Company&#x2019;s common stock in connection with the services.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:LesseeOperatingLeaseTermOfContract contextRef="AsOf2021-12-31">P12M</us-gaap:LesseeOperatingLeaseTermOfContract>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">37823</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">18400</us-gaap:OperatingLeaseExpense>
    <us-gaap:NoninterestExpenseDirectorsFees
      contextRef="From2021-01-012021-12-31"
      decimals="0"
      unitRef="USD">5000</us-gaap:NoninterestExpenseDirectorsFees>
    <us-gaap:SupplementalUnemploymentBenefitsSeveranceBenefits contextRef="AsOf2021-02-11" decimals="0" unitRef="USD">12600</us-gaap:SupplementalUnemploymentBenefitsSeveranceBenefits>
    <IQST:CancellationOfCommonStockShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">-1294600</IQST:CancellationOfCommonStockShares>
    <IQST:CommonStockRetainedByFINRA
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">400000</IQST:CommonStockRetainedByFINRA>
    <us-gaap:SegmentReportingDisclosureTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_808_eus-gaap--SegmentReportingDisclosureTextBlock_zqavP9h4I7ie" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE
                                            15 - SEGMENT&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;At December 31, 2021 and 2020, the Company operates
in one industry segment, telecommunication services, and two geographic segments, USA and Switzerland, where current assets and equipment
are located&lt;b&gt;.&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Operating Activities&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The following table shows operating activities information
by geographic segment for the years ended December 31, 2021 and 2020:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Year ended December 31, 2021&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_8B0_zul4lbmeLpqe"&gt;NOTE 15 - SEGMENT
- Schedule of Operating Activities by Geographic Segment&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49E_20211001__20211231_z3oSYBYlKst5"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--Revenues_zFnkcDZbTo5j" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 33%"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;60,112,852&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;4,681,978&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;(92,812&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;64,702,018&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--CostOfRevenue_znfMvMQgH5Ok" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;Cost of revenue&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;59,274,781&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,986,334&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(92,812&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;63,168,303&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--GrossProfit_zpCHO294Rqg8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;838,071&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;695,644&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,533,715&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OperatingExpensesAbstract_iB_zdtNWwizMqR5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--GeneralAndAdministrativeExpense_zp4U5SZ5x4Mi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;General and administration&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,733,579&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;784,052&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,517,631&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_p0p0_zfCeTMuN4Tz6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Operating income (loss)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,895,508&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(88,408&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,983,916&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--NonoperatingIncomeExpense_p0p0_zrdinpHLG29h" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Other income (expense)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(897,507&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;17,422&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(880,085&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--ProfitLoss_p0p0_z5dgaJLQuKQb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;Net income (loss)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,793,015&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(70,986&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,864,001&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Year ended December 31, 2020&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20201001__20201231_zuvEPyISY9Ec"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--Revenues_zU4jOa6CJE69" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 33%; font-size: 10pt; text-align: justify"&gt;Revenues&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;39,495,542&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;5,432,022&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;(17,558&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 3%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;44,910,006&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--CostOfRevenue_zUxgfqbFYzIl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"&gt;Cost of revenue&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;39,308,347&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;4,656,865&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(17,558&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;43,947,654&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--GrossProfit_z0vC3Mpu2WZg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;187,195&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;775,157&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;962,352&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--OperatingExpensesAbstract_iB_zCzySRTlewOb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zBvZYuLPYQ9a" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;General and administration&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;3,359,237&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;815,130&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;4,174,367&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--OperatingIncomeLoss_p0p0_zl9kjWBgvT49" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;Operating loss&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(3,172,042&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(39,973&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(3,212,015&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--NonoperatingIncomeExpense_p0p0_z10yb2QsUoFi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"&gt;Other expense&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(3,356,881&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(130,434&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(3,487,315&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--ProfitLoss_p0p0_zJsGRpTaOCK5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: justify; padding-bottom: 2.5pt"&gt;&#160;Net loss&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(6,528,923&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(170,407&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(6,699,330&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Asset Information&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The following table shows asset information by geographic
segment as of December 31, 2021 and 2020:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20211231_zqIHL4RhWbC7"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: justify"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--AssetsAbstract_iB_z1Rjxcr0CMih" style="vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--AssetsCurrent_i01I_zd5X8EWac6h1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 33%; text-align: left; text-indent: 10pt"&gt;Current assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;5,783,859&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;997,216&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;(214,551&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;6,566,524&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--AssetsNoncurrent_i01I_z0rlbV0JOF9g" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt"&gt;Non-current assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,468,491&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;609,189&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,584,562&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,493,118&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--LiabilitiesAbstract_iB_z1jCqYnywBJb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--LiabilitiesCurrent_i01I_zIvUyNqSlnE1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt"&gt;Current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,070,972&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,506,594&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(214,551&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,363,015&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--LiabilitiesNoncurrent_i01I_zmmiMubET6U1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;275,729&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;275,729&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_491_20201231_zJdre6Emzhdk"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: justify"&gt;&lt;b&gt;December 31, 2020&lt;/b&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;&lt;b&gt;USA&lt;/b&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;&lt;b&gt;Switzerland&lt;/b&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;&lt;b&gt;Elimination&lt;/b&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--AssetsAbstract_iB_zZxkImDugDB8" style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;Assets&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--AssetsCurrent_i01I_zSNE9IO2NNN2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 33%; text-align: justify; text-indent: 10pt"&gt;Current assets&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;3,245,725&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;1,225,399&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;(889,540&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;3,581,584&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--AssetsNoncurrent_i01I_zoCQLkHHCXA8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; text-indent: 10pt"&gt;Non-current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,478,147&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;561,551&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,669,515&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,370,183&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--LiabilitiesAbstract_iB_zfaqJH8Npuwf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Liabilities&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--LiabilitiesCurrent_i01I_zi2GZov7ixe4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; text-indent: 10pt"&gt;Current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;5,630,060&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,171,419&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(889,540&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;7,911,939&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--LiabilitiesNoncurrent_i01I_zYQHGlGQiuGj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; text-indent: 10pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,816&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;432,048&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;434,864&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AF_zG8D9vYs5NK6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:SegmentReportingDisclosureTextBlock>
    <us-gaap:Revenues
      contextRef="From2021-10-012021-12-31"
      decimals="0"
      unitRef="USD">64702018</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2021-10-012021-12-31"
      decimals="0"
      unitRef="USD">63168303</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2021-10-012021-12-31"
      decimals="0"
      unitRef="USD">1533715</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-10-012021-12-31"
      decimals="0"
      unitRef="USD">4517631</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-10-012021-12-31"
      decimals="0"
      unitRef="USD">-2983916</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-10-012021-12-31"
      decimals="0"
      unitRef="USD">-880085</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:ProfitLoss
      contextRef="From2021-10-012021-12-31"
      decimals="0"
      unitRef="USD">-3864001</us-gaap:ProfitLoss>
    <us-gaap:Revenues
      contextRef="From2020-10-012020-12-31"
      decimals="0"
      unitRef="USD">44910006</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2020-10-012020-12-31"
      decimals="0"
      unitRef="USD">43947654</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2020-10-012020-12-31"
      decimals="0"
      unitRef="USD">962352</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2020-10-012020-12-31"
      decimals="0"
      unitRef="USD">4174367</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-10-012020-12-31"
      decimals="0"
      unitRef="USD">-3212015</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2020-10-012020-12-31"
      decimals="0"
      unitRef="USD">-3487315</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:ProfitLoss
      contextRef="From2020-10-012020-12-31"
      decimals="0"
      unitRef="USD">-6699330</us-gaap:ProfitLoss>
    <us-gaap:AssetsCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">6566524</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">2493118</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">2363015</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">275729</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">3581584</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2370183</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">7911939</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">434864</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:SubsequentEventsTextBlock contextRef="From2021-01-012021-12-31">&lt;p id="xdx_802_eus-gaap--SubsequentEventsTextBlock_zkaO4SbUs9yc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE
                                            16 &#x2013; SUBSEQUENT EVENTS&lt;/b&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Subsequent
to December 31, 2020 and through the date that these financials were made available, the Company had the following subsequent events:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
March 31, 2022 the Company sold &lt;span id="xdx_902_ecustom--StockIssuedDuringPeriodSharesNewIssuesWithSubscription_c20220101__20220331_zYcHJhfQo9si"&gt;2,000,000
&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;common shares under a subscription agreement
of our Regulation A offering statement for an aggregated amount of &lt;span id="xdx_905_ecustom--StockIssuedDuringPeriodValueNewIssuesWithSubscription_c20220101__20220331_zyRLG1ehLCm"&gt;$1,000,000&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;.
The shares were issued on April, 6, 2022.&lt;/span&gt;&lt;/p&gt;

</us-gaap:SubsequentEventsTextBlock>
    <IQST:StockIssuedDuringPeriodSharesNewIssuesWithSubscription
      contextRef="From2022-01-012022-03-31"
      decimals="INF"
      unitRef="Shares">2000000</IQST:StockIssuedDuringPeriodSharesNewIssuesWithSubscription>
    <IQST:StockIssuedDuringPeriodValueNewIssuesWithSubscription
      contextRef="From2022-01-012022-03-31"
      decimals="0"
      unitRef="USD">1000000</IQST:StockIssuedDuringPeriodValueNewIssuesWithSubscription>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>104
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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MS^52(M>-''W>B!7/"EUTJ6#+'.V_27+OE5\'6M",P\H>3>4 "0LT1Q!"%B5
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M>\83#>JU@M)"4!J!HC5E4_NMCMIP?>^QM6U4=FI'*PRK>S36#J@CVS&$UM8
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M1':Y@<C"@-K5*X5P 1U2V_M7XC>P[THM3<KH9\&@WL#MFG'A5!D QF/L#"\
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M+(B]=0#@ D;%P,8Y[?TW]?OOIK9?YLH(E3YRGN5<<1%0QQ\ ."),5;8?IT!
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M6!.&*A()$WT[0]@E:1K%+'DR[ 6$> H(X0V(=Y^6[;?\_:+>[1[:3CPE#KS
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MM'X_Z.0R-J*739BOU]W(_*YMP.J&7NKU>PKI"R@EC;E2FN0RE<YB[QR/GJX
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M=L+?\;;'@MMW'JJ#06D5E*:AM!I*,RA:?]M^)X;Q #%LPO95/RYDMSX(E)]
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M%90X%\XK%Y$>%B6Q<$JOH]I5H4":NL HD8E]C37*HZ&_K)['?O!U2E7B5ZI
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M^X?-9G_^Y67+_[K9_G;T\?K_ 5!+ P04    "  2BY!5>3%DM48)  !>+0
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M*0'X^UQ -[_YHFZP/5(]_#]02P,$%     @ $HN0506>J)/'"   )RX  !@
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MLU860&?.6K[?'HB SISF6=<XK.F3NNESLE@D)7::3;0JIR89FL?KQ&RJH"V
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METL9FQ%;"LSWCTKIMS?EH[_[9\/'_P=02P,$%     @ $HN052W5Z^?\ P
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M -<!ZOL58_)IH$\IBE.IZ6]02P,$%     @ $HN057RHSP/*"P  P&   !@
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M+>]L=MAYY3!![$2SJJO:)E*S?'OKM?(*S"#@=H6 R,!OO0%UT]W+LS,)E<J
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MX[=%U^[]\MOQU^^:H+[^;O'+42/>?;?(3V%_W%;\N#!"QCM*N$.!,F9+58=
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MSX@'_VZ!Q&587([%%5A<B<6I,VY40:NPCC4,9W2+I-,MYIV4,_'\YA&\?Y]
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MQO'V/M@LK[^!@&3G(#4J> ;1X=Z+PQZY^KM"/0AV&:_F4QMPT8^/"U;@%%F
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M?F<?]'KK(M4]'(2]@=M;U84287^ S8OG]@?=;SY__)[O#G%1.!B"WQVXW<$
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M#*F2%N#[J<3FJKJA#9J?A4Y_!U!+ P04    "  2BY!5C9E?J*8)  "9'P
M&0   'AL+W=O<FMS:&5E=',O<VAE970Q.2YX;6RU66EOVT@2_=Z_HJ#QS&0
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ME91M(-!K$>CMT_[2NMNK=+?+C27VM"4XK03,M2J8KA.SQ,1(8?"%EN4-V(6
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MLE85[G(A."XD: "^GRMEFQLRT'Z-/_D_4$L#!!0    ( !*+D%5T>,!WBP,
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MNVX4PI2.D95SLP,]S0+<Q24.B8-MC^:^C2SF+)_1U/-X"W5QJ6 6?"9T;]G
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M.* T#G2>"J&/"Q.@_MP,?P%02P,$%     @ $HN0582V/)?' P  :0H  !D
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M;X!T]?- =6/4NOR&?::,46EYN9("ZL$N@/?W"OIF?6,)VM]HKOX+4$L#!!0
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M[4&O51)C?6-D;H?Z$VF,3.WEG#.D2EJ [Z<2FZOJAC9H?A8Z^QU02P,$%
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M_$T3?SH-L7.(^@/=3ZGVV99&K_.@[)7:G&H@*"L:Q!&!1YRUA2NRK%UM.X(
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M!7B_4 A.=T,*AJ/PXS\!4$L#!!0    ( !*+D%40U+_CW@4  (0.   9
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M?'DR."/OSD.[WBWX3?"-WGE'UI*%E)_M8):=#'Q+B!<\-1:!P=^:7_"BL$!
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M=2J-DZO0M[Y&EXVR1EC!!\X4V [E"O!IMXST,2%=0'4.-)T=J2Q+@&Q]MN%
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MWQ:ZI#%I>_[+9)""JMI9REC,T$*;^31.1DQ<-\O"=TO 4Z>K;$Z,P16O1F2
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MB$5E\23L.ZR"JE$.83 0( ]849A XSM0+D5%$DD+:0"FP")T0,PT*''/1,:
MOZN;E64;=I -$W.HME@6]UP!-P$9%<>J J\Z<[I.-5MQ3RM%P9J"+\&2&&#
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M965T<R]S:&5E=#,S+GAM;*U647/:.!!^YU?LN)D^<;$M0TI38(80>L=-(9E
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M*4N3TS_F]&^#VCG0^[52]F"X ,W?TO ?4$L#!!0    ( !*+D%4< E^Z]@P
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MXB^$T0B;*&,16C;1;(N)4P;@JHJTN=?AT,&5.J "!@.S*[ PYF$71VLDU\@
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MLE:X)[W[ WL]YYXOU\*&)^RZL]EU!'EKG98]F#R07'5O]J6/PP'@*GD%D/6
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M&8Q"@%G"GEI7:NOTY#2DMM['L$#$J-O7[O.YH^G069IK$(H\8%(1(#&-P:0
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M<WG;GT(61B_80H+"*[1]/L,[57 EX;2R?>_.GB7"D/I*![V..!E<-FKH2YH
M7(^*]6C+D6976Y#P7-'I$O SM"V$<!"'FHZ=&&XD#K2AI-76$AEY+EM8A14"
M*Z-EY.6W$:%S!RXT5:WC6:&7L,T;.2F4 9!M@95]E=1EA4;.DPW^H/L%J"6$
MK2&]@:ZXKC..0P$53+SAOVPS,G<4JHT%+9.=]^U5#^6$2RKQ"1C/7MMA@3O
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M1CDML>L/!"'PL=&$+A(RA"=J?G_ HD:3[<R,K:-2]PD;H X,UGG3L43RUO"
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M'F#Z-4_G7)8U@-FL.YC1<:8YRNF.J8PROW#-90J2:=XYEG&TY*5)\+IB"?V
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M:8_:.=#Y1BE[-%R ]O]C\A]02P,$%     @ $HN05>+9BQ1#!@  Q0\  !D
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M$_0L$-7HJ1:*YV6[;[C2PZ,T8SVM41@'?;[E7!T7)D$S_T>_ 5!+ P04
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MT/A;AU]SOE='-IA*UD)\,HOWV<PA)B%>\%0;!H:/+_R:%X4APC0^=YQ.'](
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MCM+2D"#E1E6UN0X0C7\K%(O MG$3=S!A#!>-[[K#WI1GV3%\2E@LI K_1>1
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M]4D)LNVL[42+E>UF,Z&I-]KADGY&4!H#6I\+4OAF8@)TOS?C[U!+ P04
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M9.D$^7U)J7CKI ;R!ZWV?U!+ P04    "  2BY!5+QVCCV@%  #E+P  &0
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M]>&ZPB]H5 >4YH+2/"A:U9C;$ILFK7J\8;&A?]H/4T,>N+$-0:MGH#0;E.:
MTEQ0F@=%R\W:VMGR&Y)XF>T79VA.DXCG6P[+UG)/^F6V$WNOW= N3*VFW=(N
M['S'^1:?;X"_P?'2CQ@*R(,(I9[WA9_C?$]Y?L+I.MMP/*.<TS [7!$L\HRT
M@[C^0"E_.4D#E#O[)_\!4$L#!!0    ( !*+D%4KVQXSB 0  'T>   9
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M?(#\_H%2\=S( ]0[SH.?4$L#!!0    ( !*+D%63R"E_D00  "T8   9
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M>)QN+@B.B# GZ.,SSM7+P#PQ+OY#,/H/4$L#!!0    ( !*+D%5.EFA$D 0
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M[!J3-YE1&:"M&2%A=@&S<E@V$WL<FX:ER[OV<==E!VH]J^8V5+/Z>S3O%1U
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MNW8OMNVB5]KUP0U-Q9*#RS0DH<)_K/>'2 -@21)*)M +$Q=(BS@EJS/@V"<
MV0BI.J1W#\A<NL/"'2K<@_>[VYIHG')<G0+/>2V:)67B] MA"0C(3("OU](
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M<$A8;B#O/U)9.>].\@;*S4;#_P!02P,$%     @ $HN053.9SN8\ P  !@\
M !D   !X;"]W;W)K<VAE971S+W-H965T-C$N>&ULK5=K;]HP%/TK5O;0*K7-
MDT<ZB 1-IU5B+2KMIFG:!Y-<2-0D9K:!]M_/#FE&.I/!R!=B._<<[CG8%]_>
MFM!'%@%P])0F&>MK$>>+"UUG000I9N=D 9EX,R,TQ5Q,Z5QG"PHXS$%IHEN&
MT=93'&>:U\O7QM3KD25/X@S&%+%EFF+Z/(2$K/N:J;TLW,7SB,L%W>LM\!PF
MP!\68RIF>LD2QBED+"89HC#K:P/SPC=S0![Q-88UVQHC*65*R*.<7(=]S9 9
M00(!EQ18/%9P"4DBF40>OPI2K?Q."=P>O[!_RL4+,5/,X)(DW^*01WVMJZ$0
M9GB9\#NR_@R%H);D"TC"\D^T+F(-#05+QDE:@$4&:9QMGOBI,&(+8#H[ %8!
ML/8%V 7 WA?@%  G=V8C)??!QQQ[/4K6B,IHP28'N9DY6LB/,_F[3S@5;V.!
MX][-[?T5:J,S-+H=W$S0>/!],!Q=B?E$[+!PF0 B,S0B.&-HC)_Q5"QP@NX@
MP1Q"L41Y# Q]\('C.&$G O@P\=&'MR<]G8OTY)?H09'*<).*M2.5"2S.D6V<
M(LNP+ 7\LA[N0R#@9@XW%7!_?[A1A>O"T])8JS36ROGL76HB0OG9/= 4^3#E
MZ,=(!*!K#BG[J?)FP^:HV>3IOV +'$!?$\>; 5V!YKU_8[:-CRJGFB3S&R*K
MN&B7+MIU[%YEYZELV\!;.5S6N)5G66;;[O3TU;8ABC#;M8UN-<Q7A!DMQ^ZX
M95Q%A5.J</97<8HNEY1"QE5R-CSM?\E1A*GD*,+JY+1*.:U#Y-R0+-BMJ)9*
MO7N0:DLWQ.,?SU/QK%UZUJ[US''?R4HZB3"%B"0AT'RZCAD3A>$1J2K6L);R
MT)K0))G?$%G%RDYI9:?1RMIITL4FR?R&R"HN=DL7N\=5UNY?Q</L.JW7E4@1
MY;J6^ZH0U:;RGT+=4JA[U,E3736&M92'[IDFR?R&R"I6FL:?VZ+1Z-DKZ!HR
MLE$VORFVJI5;%V_SN -8X*NW$=OL&J^.H"K.=+?_Y0N]M?D<JE??ZCEDA_@%
MTWDL!"4P$_3&>4?D0S=-UV;"R2)O0Z:$BZ8F'T:B404J \3[&2'\92([F[+U
M]7X#4$L#!!0    ( !*+D%7J6I$LI@0  $@:   9    >&PO=V]R:W-H965T
M<R]S:&5E=#8R+GAM;+69:V^C.!2&_XK%C$:MU"D8""2=)%):0-M5+]&D,ZO5
M:#\XP4G0 ,[83M/NKU]S*0F7>!K)VP\-E_,^QN<U-AR&.T)_LC7&'+PD<<I&
MVIKSS96NL\4:)XA=D@U.Q9DEH0GB8I>N=+:A&(6Y*(EUTS </4%1JHV'^;$I
M'0_)EL=1BJ<4L&V2(/IZC6.R&VE0>SOP-5JM>79 'P\W:(5GF'_;3*G8TRM*
M&"4X91%) <7+D3:!5P&T,T$>\3W".W:P#;*NS GYF>W<AB/-R*X(QWC!,P02
M/\_X!L=Q1A+7\:N$:E6;F?!P^XT>Y)T7G9DCAF](_%<4\O5(ZVL@Q$NTC?E7
MLOL#EQWJ9;P%B5G^'^R*V)ZI@<66<9*48G$%2906O^BE3,2!0'"Z!68I,-\K
ML$J!U1381P1V*;"; N>(H%<*>N]MP2D%3I[[(EEYICW$T7A(R0[0+%K0LHW<
MKEPM$AREV<B:<2K.1D+'QP^/3SYPP*</?1/"+W>/DX<9F$[^GES?^>#,PQQ%
M,0,/B%*4C8!S\!E\FWG@[./Y4.>B^0RB+\JFKHNFS"--6>">I'S-@)^&..S0
MW\CU@]_I?;D>FA* +O)6)<]\2]ZU*27^N4TO@65< -,P85>'Y/(9WE1RLT/N
MO5_>U;HOEWMX(>3PJ#QXO]R0Y-*J!J*5\ZQCO5D3RC\_89H #\\Y^'$G L M
MQPG[IVNL%32[FY;-QU=L@Q9XI(D)EV'ZC+7QIP_0,;YT^:02YJF$^2IA@2)8
MS5^[\M>6T<>YJ;<IXW0K%B9^(5Q>B*60X0L@EHB5F%Q2S%B7TP6WEW.SA?)Y
MW#=<:%A#_?G00VGSIWKXOC9]E6T&BF U=WJ5.SVI.T_KB(9@BBA_!7<$I0S\
MN,?)'-/.>T_*.O7>4PGS5,)\E;! $:SFKE.YZRB=6QV5_JJ$>2IAODI8H A6
M\]>M_'6E=^]M6DREV1-;L74.HA0\\C6FQ>W<Y;*4>:K+;FO"-.ISI5=$. <1
M=O[7F%)57E6@"%8SI5^9TI>:,D6OV4+'@'C].VZ"E'&J"?U6BDW+-&"_X40[
MS+(@[#4,\U5>6J (5G-B4#DQD#I1+&C"#S2/L71ADW).=4,ES%,)\U7" D6P
MFK/0V+^^&DJ7MA*GR&*E-$\IS5=*"U31ZC8?5"G@;U8XC@67 _]E@U.&.ZV5
M(DZV%K8G4].&;F,N[0B#[J!G-)>U,NYP@80#:/9A/2[HB'/%B\<^K)Y <Y]
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M:W.;2!:&_PJEW=J:J4HBNA%(\MJN<B3ND+CL9.9#:C]@J6U3D< #*![/KU]
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M+-ZD\?SB0%CA/D[3>):_G#(Z9EP6$)]/XCA=O)$*GF/^F#?S\K]02P,$%
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M;B!^7U'*7V_R!NH_54S^ U!+ P04    "  2BY!5QF5(5P #  !N"0  &0
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M8CC93*:)%Q1441KC'W5'"7(FE?*/+8N;-)MXT%).JK<M5&V7.G<6I=:ERU2
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M3MC#!6;T,-1,[7%CD6X3H39TSRW)%B,4RW+.9*2W+.LTQX*GM "&FZ'FFX/
M4?E5PK<4#_QH#<K)BM);%83KH68H09AA+!0#D:\]!IAEBDC*N&LXM?9*!3Q>
M/[*/*^_2RXIP#&CV/5V+9*A]UF"-&[++Q((>KK'Q<ZKX8IKQZ@F')M?0(-YQ
M0?,&+!7D:5&_R7U3AR. Z;P L!J ]5: W0#LRFBMK+(U(H)X+J,'8"I;LJE%
M59L*+=VDA?J*D6#R-)4XX4UG-Y=@P4FTG$S\Q0^8C2$*KZ;A. S\Z0WX03!;
M3F_"Z17,9U_#(+R,X 1D 65Y"@AVC&$1/X"__BVERH\K.'P8H2!IQC^ZNI "
MU35ZW(BYJ,58+X@98=P#V_P$EF&9'?#@[7#C*5R796EK8[6UL2H^^T6^E8!1
MRN.,\AU#^.FON&#RQ_O59:WF<KJY5#,.>$EB'&JRVSBR/6K>^W=FW_C29?0_
MD3VQ;;>V[=?8O:BD H+K\0"6T0CP/DY(L45@1&"7[YK,-"HV-33VGMDSSL\<
M5]\?6^K,,VWC;]X3M4ZKUGE5K;]')L?-/PAVN@7WSY\)[L[K]ZUG@O6C[E.3
M;T+8-BTX9+B10*-W=JH!JZ=)'0A:5@VYHD*V=[5,Y !&IA+D^892\1BH'F]'
MNO<'4$L#!!0    ( !*+D%4-8OAGD 0  "X7   9    >&PO=V]R:W-H965T
M<R]S:&5E=#<P+GAM;*V8;V_B-AS'WXJ5G:8[J6W^0]H!$H7<AK1KN:/=-$U[
M8!(#UB5QSC;E^N[G.&D@?VJ!Y#XHB>/OU_;GYSC^>70@]#O;(<3!SS3)V-C8
M<9[?F2:+=BB%[(;D*!-/-H2FD(M;NC593A&,I2A-3,>R!F8*<69,1K)L22<C
MLN<)SM"2 K9/4TA?[U%"#F/#-MX*ON'MCA<%YF24PRU:(?Z<+ZFX,VN7&*<H
M8YAD@*+-V)C:=Z'M%P)9XR^,#NSD&A1#61/RO;A9Q&/#*GJ$$A3QP@**GQ<T
M0TE2.(E^_*A,C;K-0GAZ_>;^60Y>#&8-&9J1Y&\<\]W8" P0HPW<)_P;.?R!
MJ@')#D8D8?(_.%1U+0-$>\9)6HE%#U*<E;_P9P7B1"!\^@5.)7#: N\=@5L)
MW',%7B7PSA7XE4 .W2S'+L'-(8>3$24'0(O:PJVXD/2E6O#"63%15IR*IUCH
M^.3A\2D$'K@&T]G7Y\5J\;1X?!!W*S$AXWV" -F *6.(,S"-?NPQ13& 60S^
MQ'"-$\PQ8L7S?2K*/\X1ASAAGX3^>34''S]\&IE<]+%HR8RJ_MR7_7'>Z8\-
MOI",[Q@(LQC%3;TIQE8/T'D;X+VC-)SF] ;8_A5P+,?JZ<],+5^A_ :XEI0[
M/?*Y6CY'D9#;4F[WR,/SY98"AEM'VY5^[CM^]WLF2A@#,Y*N<0;+=U7$4\:X
M##'#LO3?Z9IQ*M[C__J"6#;C]3=3+&YW+(<1&AMB]6*(OB!C\NLO]L#ZK2\"
M.LWF.LU"36:-6'EUK#R5^S%6)U%A5V"YI]%.K(Q@27&$P#1)2"3C> 7^09#*
M%_8HN (/(J[A9B/692"BNL@BDJ*^B):=\65GBJ_+R\0.+/$W,E].8Z7L\Z6Q
MTFD6:C)KQ,JO8^4K8S6#;-<'M50-3J&Z_C"P6U"5YI="U6D6:C)K0!W44 =*
MJ(]\AZCX!E**,@Z@_ KU01YT(-_Z;HNPLJ5+">LT"S69-0@/:\)#)>$E%1M.
MRE_E)P")12,76T#>QWC88>QZUM!O45:V=BEEG6:A)K,&Y:"F'"@I+S(.LRU>
MB]V4G,1]?(,.7\<..GR5[5S*5Z=9J,FLP?>VYGNKY/M$.$P CL74Q1NQ+WWC
MW+M8W'97Y%MG$'@MTLH6+R6MTRS49-8@;5O';,%2LIY&$=EG(AO(X6M!NG>#
M;W487]N=C82ZH4L1:W4+=;DU(9^D9/89$SHY2;%@F6+UTK;/HJUL\6+:.MU"
M76Y-VLZ1MJ.D76R0WU\O*G%KP? ["X:ZD8L!ZW0+=;DU 1]S3EN9)DT>2'8=
MB:2>DD0\V@*<<23:Z?T.5E:-S9SG#@9MVEI31JUNH2ZW)NUCUFBKT\9R\<C4
MD]KK4@[$AJ--66NRI]4MU.76I'S,]VQUPO<[(?$!)TDO7;^32@?V,'#:=+O5
M?'OHV%YKLL][*MJ^.QQZ+<?PC(KE<,V3\\(4T:T\J&5 ?MK+H\.ZM#X,GLHC
M4/-8O3Q)_@+I%F<,)&@CI-;-4+1.R\/9\H:37)X^K@GG))67.P1C1(L*XOF&
M$/YV4S10'Y%/_@=02P,$%     @ $HN055.X[8SV @  O0<  !D   !X;"]W
M;W)K<VAE971S+W-H965T-S$N>&ULC95=;]HP%(;_BI5-4R>MS7<"'40"VFU(
M:\N@W2ZF79CD0*(F=FH[T/W[V4Y(V1JBW8"_WO.<U[&/1WO*'GD*(-!SD1,^
M-E(ARDO3Y'$*!>87M 0B9S:4%5C(+MN:O&2 $RTJ<M.QK, L<$:,:*3'%BP:
MT4KD&8$%0[PJ"LQ^3R&G^[%A&X>!9;9-A1HPHU&)M[ "\5 NF.R9;90D*X#P
MC!+$8#,V)O;EU+:40*_XGL&>'[61LK*F]%%UYLG8L%1&D$,L5 @L_W8P@SQ7
MD60>3TU0HV4JX7'[$/V3-B_-K#&'&<U_9(E(Q\; 0 EL<)6+)=U_@<:0K^+%
M-.?Z%^V;M9:!XHH+6C1BF4&1D?H?/S<;<21PG!,"IQ$X.N\:I+.\P@)'(T;W
MB*G5,IIJ:*M:+9/+B/HJ*\'D;"9U(KJ]N[]&'CI'D]FWA_EJ?C^_NUW)[DI^
M_J3* =$-FM%B3:0N00M&D=X,M 0N?7,U?5<"PVJ+.3J[ H&SG+\?F4(FIQ!F
MW"0RK1-Q3B1B.^B&$I%R=$T22/X.8$I7K37G8&WJ]$:\@O@"N?8'Y%B.C1Y6
M5^CL[?N>N&Z[9:Z.ZYZ(.ZVX'.%<[TM&<'VZ2((FG,MK-(F?JHQG>O3G9,T%
MDR?O5]>&U!BO&Z.NXR4O<0QC0]XW#FP'1O3NC1U8'WM,>*T)KR]ZM(0=D IX
M5UZUTM=*=:MWD>^' \\.!B-SU\'T6Z;?RYQ1+M2!83WL.D)PS/8"U[;LL)L=
MM.R@E_V94?G%2D8WF>CB!J^XMNV[MF]W8\,6&_9BF[M!M@B>92'EW:;#5W#/
M<;RAY7;#!RU\\)_P7)KO @]>@<]=*[1#W^DF#UORL)\L4F 'RUW@80?8&X1R
MP[O!MO52SZQ>]*V\@E]/V&VDQR?[//#]H17\>[K,HXI: -OJ=X.CF%9$U,6U
M'6W?IDE=D5^6UP_;#6;;3-;&'#92:EV$$L_JMZ+N"%KJ^KRF0E9[W4SE^PI,
M+9#S&TK%H:, [8L=_0%02P,$%     @ $HN05<F:+Z*0 @  J 4  !D   !X
M;"]W;W)K<VAE971S+W-H965T-S(N>&ULE51A;]HP$/TKIVR:6JDC(86NZR!2
MH)W&AU)6VDW3M \FN1"KB9W:!KI_O[,34EI1I/&!V)>[=^_9>3?82/6@<T0#
M3V4A]-#+C:DN?%\G.99,=V2%@MYD4I7,T%8M?5TI9*DK*@L_#((SOV1<>-'
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M;(Y+M: QUP;J?LZ8W C:0;/R@[]02P,$%     @ $HN059-U!(\$!   ;1
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MY&;F:"4_3+)YGTFNGH8*)X=/'S_=HRZZ1I./HZ<9FH[^&HTG]ZH]4RLL2"-
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M,;]= PV 9P'J^9*I%50VL@35?QB&WP%02P,$%     @ $HN05;]10-"2 @
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MN :H]PO&Y$NAS_7NWD_^ %!+ P04    "  2BY!5\K0PTW,#  !;#0  &0
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MM8I7DNE],I-</4V43H9W7QYB%* /[WHNQI]OOHSN9F@Z^F<TOHG11022)*E
M=X1SHA/Z$7U"7V<1NGC_<6!+-;V&V(MRJG$QE7MFJBMTRS*Y$2C.EK"LT4?-
M>NPV &SE=^6\^^K\V&TDSB"_1!WG#^0ZKENSH,G;Y;C.GV9Y! LEQV?E\=OE
M3D,P.M5.Z!A>YYPW&\;EIP?@%$4PE^CQ1AF@:PE4_%N7[(+FU=/T\=87.5G
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M^>4<B%RR*P/Y_8S*/4IQHQHHCX@-_P=02P,$%     @ $HN050Y[HPO1 P
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M<:L_15 8 [V^YER]#<P+\H^;_A]02P,$%     @ $HN050RUG3C? P  $PX
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MB]H9T/>EHJJO-^Z"9IXG?P!02P,$%     @ $HN05;/,,>QQ'0   ZT! !D
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M_7;R:>IF=66-VT'E234;$A^Q'F0B^:<KM$(6U4Q4LU#-1C4'U5Q4\U#-1[4
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M483S&<3^]I2L?](P=O:>F%KQ4A,!2PP-6M\10S7]W!A&5JZ'%M(@:[=<XQ,
MRCK@^5)*<S!L6QX?E>0?4$L#!!0    ( !*+D%6^JL8!_@D  % _   9
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M\B#$-WUQ.3UK.;I&+&91IB$H_'EB8Q;'&@GJ\;T ;6U\:L/MWVOTT#0>&O-
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M%,9!WR\X5UO#$#3C./X#4$L#!!0    ( !*+D%6&O3 Q. ,  "X3   -
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MCVG.D4*NU"P>-8?20$3;8T.P6BP^0"X99K>]9!:G<Z17B%S7G:4]VR]/06^
MKSI,<4)I2$LS#O#-TG\R]_,,-47E2B.56QIXT^7^=N!)T:$B6!::1<G3HAVE
M?QW']I#3Z:]C(K1Z6^CY<6A4"H[<8R6,<6*T_C6"R0_L?@!02P,$%     @
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M8U!R;W!S+V%P<"YX;6Q02P$"% ,4    "  2BY!5EDEPY^X    K @  $0
M            @ &O    9&]C4')O<',O8V]R92YX;6Q02P$"% ,4    "  2
MBY!5F5R<(Q &  "<)P  $P              @ ', 0  >&PO=&AE;64O=&AE
M;64Q+GAM;%!+ 0(4 Q0    ( !*+D%5X$XTT)@0  #T3   8
M  " @0T(  !X;"]W;W)K<VAE971S+W-H965T,2YX;6Q02P$"% ,4    "  2
MBY!5X"&,9E@'   O(@  &               @(%I#   >&PO=V]R:W-H965T
M<R]S:&5E=#(N>&UL4$L! A0#%     @ $HN058&$-LP%!@  7S8  !@
M         ("!]Q,  'AL+W=O<FMS:&5E=',O<VAE970S+GAM;%!+ 0(4 Q0
M   ( !*+D%7;B@L&K0<  ' F   8              " @3(:  !X;"]W;W)K
M<VAE971S+W-H965T-"YX;6Q02P$"% ,4    "  2BY!5@1OQO*4>  !19P$
M&               @($5(@  >&PO=V]R:W-H965T<R]S:&5E=#4N>&UL4$L!
M A0#%     @ $HN057DQ9+5&"0  7BT  !@              ("!\$   'AL
M+W=O<FMS:&5E=',O<VAE970V+GAM;%!+ 0(4 Q0    ( !*+D%4%GJB3QP@
M "<N   8              " @6Q*  !X;"]W;W)K<VAE971S+W-H965T-RYX
M;6Q02P$"% ,4    "  2BY!5+=7KY_P#  "A$@  &               @(%I
M4P  >&PO=V]R:W-H965T<R]S:&5E=#@N>&UL4$L! A0#%     @ $HN057RH
MSP/*"P  P&   !@              ("!FU<  'AL+W=O<FMS:&5E=',O<VAE
M970Y+GAM;%!+ 0(4 Q0    ( !*+D%4=/)RB\!\  $)T 0 9
M  " @9MC  !X;"]W;W)K<VAE971S+W-H965T,3 N>&UL4$L! A0#%     @
M$HN051OW4&MI"0  PBP  !D              ("!PH,  'AL+W=O<FMS:&5E
M=',O<VAE970Q,2YX;6Q02P$"% ,4    "  2BY!53AI!>M$&  #H$0  &0
M            @(%BC0  >&PO=V]R:W-H965T<R]S:&5E=#$R+GAM;%!+ 0(4
M Q0    ( !*+D%5,T;SQR!D  &E5   9              " @6J4  !X;"]W
M;W)K<VAE971S+W-H965T,3,N>&UL4$L! A0#%     @ $HN059_8V7DU!0
M-Q(  !D              ("!::X  'AL+W=O<FMS:&5E=',O<VAE970Q-"YX
M;6Q02P$"% ,4    "  2BY!5&D3KC/X&  "Z$@  &0              @('5
MLP  >&PO=V]R:W-H965T<R]S:&5E=#$U+GAM;%!+ 0(4 Q0    ( !*+D%4G
M:,YNQ@,  &D*   9              " @0J[  !X;"]W;W)K<VAE971S+W-H
M965T,38N>&UL4$L! A0#%     @ $HN05=1VIBFF!P  KQD  !D
M     ("!![\  'AL+W=O<FMS:&5E=',O<VAE970Q-RYX;6Q02P$"% ,4
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M+GAM;%!+ 0(4 Q0    ( !*+D%5)AB;.4@,  %<(   9              "
M@67F  !X;"]W;W)K<VAE971S+W-H965T,C(N>&UL4$L! A0#%     @ $HN0
M5>%M]/S^!@  K!(  !D              ("![ND  'AL+W=O<FMS:&5E=',O
M<VAE970R,RYX;6Q02P$"% ,4    "  2BY!5DF>(:N "  !Z!@  &0
M        @($C\0  >&PO=V]R:W-H965T<R]S:&5E=#(T+GAM;%!+ 0(4 Q0
M   ( !*+D%6$MCR7QP,  &D*   9              " @3KT  !X;"]W;W)K
M<VAE971S+W-H965T,C4N>&UL4$L! A0#%     @ $HN053.<)+RH!P  KQD
M !D              ("!./@  'AL+W=O<FMS:&5E=',O<VAE970R-BYX;6Q0
M2P$"% ,4    "  2BY!5CYG>A9((   B&@  &0              @($7  $
M>&PO=V]R:W-H965T<R]S:&5E=#(W+GAM;%!+ 0(4 Q0    ( !*+D%64.I(_
M? @  !87   9              " @> ( 0!X;"]W;W)K<VAE971S+W-H965T
M,C@N>&UL4$L! A0#%     @ $HN051#4O^/>!0  A X  !D
M ("!DQ$! 'AL+W=O<FMS:&5E=',O<VAE970R.2YX;6Q02P$"% ,4    "  2
MBY!51[1KL'0%  #Z#@  &0              @(&H%P$ >&PO=V]R:W-H965T
M<R]S:&5E=#,P+GAM;%!+ 0(4 Q0    ( !*+D%4K<:0,!P4  +@*   9
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M970S-2YX;6Q02P$"% ,4    "  2BY!5?<&Q(N4;  !B:   &0
M    @('J0 $ >&PO=V]R:W-H965T<R]S:&5E=#,V+GAM;%!+ 0(4 Q0    (
M !*+D%6@' ,?/04  -$/   9              " @09= 0!X;"]W;W)K<VAE
M971S+W-H965T,S<N>&UL4$L! A0#%     @ $HN05<OD'+IA P  PP@  !D
M             ("!>F(! 'AL+W=O<FMS:&5E=',O<VAE970S."YX;6Q02P$"
M% ,4    "  2BY!5D+%^0.<$  #M#0  &0              @($29@$ >&PO
M=V]R:W-H965T<R]S:&5E=#,Y+GAM;%!+ 0(4 Q0    ( !*+D%5[@I7K_@(
M $L&   9              " @3!K 0!X;"]W;W)K<VAE971S+W-H965T-# N
M>&UL4$L! A0#%     @ $HN05>+9BQ1#!@  Q0\  !D              ("!
M96X! 'AL+W=O<FMS:&5E=',O<VAE970T,2YX;6Q02P$"% ,4    "  2BY!5
MNKO)>#T$  !E"@  &0              @('?= $ >&PO=V]R:W-H965T<R]S
M:&5E=#0R+GAM;%!+ 0(4 Q0    ( !*+D%6W/<U+T@(   L&   9
M      " @5-Y 0!X;"]W;W)K<VAE971S+W-H965T-#,N>&UL4$L! A0#%
M  @ $HN059S4,I!B P  PP@  !D              ("!7'P! 'AL+W=O<FMS
M:&5E=',O<VAE970T-"YX;6Q02P$"% ,4    "  2BY!5D0&%T 0&  !Q$P
M&0              @('U?P$ >&PO=V]R:W-H965T<R]S:&5E=#0U+GAM;%!+
M 0(4 Q0    ( !*+D%72?J2PT0(   H&   9              " @3"& 0!X
M;"]W;W)K<VAE971S+W-H965T-#8N>&UL4$L! A0#%     @ $HN05=/]>%/-
M P  Z@@  !D              ("!.(D! 'AL+W=O<FMS:&5E=',O<VAE970T
M-RYX;6Q02P$"% ,4    "  2BY!59%[_MB($  "P"@  &0
M@($\C0$ >&PO=V]R:W-H965T<R]S:&5E=#0X+GAM;%!+ 0(4 Q0    ( !*+
MD%5VS;-5^ (  #0&   9              " @961 0!X;"]W;W)K<VAE971S
M+W-H965T-#DN>&UL4$L! A0#%     @ $HN05;M1<&FZ P  >Q,  !D
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M=#4T+GAM;%!+ 0(4 Q0    ( !*+D%5.EFA$D 0  #<8   9
M  " @?*K 0!X;"]W;W)K<VAE971S+W-H965T-34N>&UL4$L! A0#%     @
M$HN051SRM:O(!P  )$0  !D              ("!N; ! 'AL+W=O<FMS:&5E
M=',O<VAE970U-BYX;6Q02P$"% ,4    "  2BY!5)<W&-E\%  !,+0  &0
M            @(&XN $ >&PO=V]R:W-H965T<R]S:&5E=#4W+GAM;%!+ 0(4
M Q0    ( !*+D%6:IO#6X@,  +P2   9              " @4Z^ 0!X;"]W
M;W)K<VAE971S+W-H965T-3@N>&UL4$L! A0#%     @ $HN0571+_WO. @
M_@<  !D              ("!9\(! 'AL+W=O<FMS:&5E=',O<VAE970U.2YX
M;6Q02P$"% ,4    "  2BY!5;^*F ,(%  !X)   &0              @(%L
MQ0$ >&PO=V]R:W-H965T<R]S:&5E=#8P+GAM;%!+ 0(4 Q0    ( !*+D%4S
MF<[F/ ,   8/   9              " @67+ 0!X;"]W;W)K<VAE971S+W-H
M965T-C$N>&UL4$L! A0#%     @ $HN05>I:D2RF!   2!H  !D
M     ("!V,X! 'AL+W=O<FMS:&5E=',O<VAE970V,BYX;6Q02P$"% ,4
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M+GAM;%!+ 0(4 Q0    ( !*+D%6I=/MF! \  +V:   9              "
M@1?U 0!X;"]W;W)K<VAE971S+W-H965T-C<N>&UL4$L! A0#%     @ $HN0
M51/3DVM? @  Y 0  !D              ("!4@0" 'AL+W=O<FMS:&5E=',O
M<VAE970V."YX;6Q02P$"% ,4    "  2BY!5=R(;+&\"  #>!0  &0
M        @('H!@( >&PO=V]R:W-H965T<R]S:&5E=#8Y+GAM;%!+ 0(4 Q0
M   ( !*+D%4-8OAGD 0  "X7   9              " @8X) @!X;"]W;W)K
M<VAE971S+W-H965T-S N>&UL4$L! A0#%     @ $HN055.X[8SV @  O0<
M !D              ("!50X" 'AL+W=O<FMS:&5E=',O<VAE970W,2YX;6Q0
M2P$"% ,4    "  2BY!5R9HOHI "  "H!0  &0              @(&"$0(
M>&PO=V]R:W-H965T<R]S:&5E=#<R+GAM;%!+ 0(4 Q0    ( !*+D%6:$+Y%
M[ (  #L(   9              " @4D4 @!X;"]W;W)K<VAE971S+W-H965T
M-S,N>&UL4$L! A0#%     @ $HN05=$U//WB P  O!(  !D
M ("!;!<" 'AL+W=O<FMS:&5E=',O<VAE970W-"YX;6Q02P$"% ,4    "  2
MBY!5E&\&"LX"  #^!P  &0              @(&%&P( >&PO=V]R:W-H965T
M<R]S:&5E=#<U+GAM;%!+ 0(4 Q0    ( !*+D%63=02/! 0  &T0   9
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M970X,"YX;6Q02P$"% ,4    "  2BY!52.4L#NT$   9%P  &0
M    @(&<+P( >&PO=V]R:W-H965T<R]S:&5E=#@Q+GAM;%!+ 0(4 Q0    (
M !*+D%4<XI]YEP8  "XF   9              " @< T @!X;"]W;W)K<VAE
M971S+W-H965T.#(N>&UL4$L! A0#%     @ $HN050Y[HPO1 P  Z P  !D
M             ("!CCL" 'AL+W=O<FMS:&5E=',O<VAE970X,RYX;6Q02P$"
M% ,4    "  2BY!5#+6=.-\#   3#@  &0              @(&6/P( >&PO
M=V]R:W-H965T<R]S:&5E=#@T+GAM;%!+ 0(4 Q0    ( !*+D%7^BL>F$@,
M -L'   9              " @:Q# @!X;"]W;W)K<VAE971S+W-H965T.#4N
M>&UL4$L! A0#%     @ $HN05;/,,>QQ'0   ZT! !D              ("!
M]48" 'AL+W=O<FMS:&5E=',O<VAE970X-BYX;6Q02P$"% ,4    "  2BY!5
MD893[54#  !!"0  &0              @(&=9 ( >&PO=V]R:W-H965T<R]S
M:&5E=#@W+GAM;%!+ 0(4 Q0    ( !*+D%7#74\ 0@(  & $   9
M      " @2EH @!X;"]W;W)K<VAE971S+W-H965T.#@N>&UL4$L! A0#%
M  @ $HN05;ZJQ@'^"0  4#\  !D              ("!HFH" 'AL+W=O<FMS
M:&5E=',O<VAE970X.2YX;6Q02P$"% ,4    "  2BY!5,)#CKAH$  !F%
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M+G)E;'-02P$"% ,4    "  2BY!5N1%^$54&  !D/   #P
M@ $H@ ( >&PO=V]R:V)O;VLN>&UL4$L! A0#%     @ $HN055].Z@JF @
MF#4  !H              ( !JH8" 'AL+U]R96QS+W=O<FMB;V]K+GAM;"YR
M96QS4$L! A0#%     @ $HN057LV%NT] @  \3,  !,              ( !
MB(D" %M#;VYT96YT7U1Y<&5S72YX;6Q02P4&     &, 8P L&P  ]HL"

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>105
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>106
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>107
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.22.2.2</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>262</ContextCount>
  <ElementCount>382</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>44</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>4</UnitCount>
  <MyReports>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>00000001 - Document - Cover</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Cover</Role>
      <ShortName>Cover</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>00000002 - Statement - Consolidated Balance Sheets (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/BalanceSheets</Role>
      <ShortName>Consolidated Balance Sheets (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>2</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>00000003 - Statement - Consolidated Balance Sheets (Unaudited) (Parenthetical)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/BalanceSheetsParenthetical</Role>
      <ShortName>Consolidated Balance Sheets (Unaudited) (Parenthetical)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>3</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>00000004 - Statement - Consolidated Statements of Operations (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/StatementsOfOperations</Role>
      <ShortName>Consolidated Statements of Operations (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>4</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>00000005 - Statement - Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit</Role>
      <ShortName>Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>5</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>00000006 - Statement - Consolidated Statements of Cash Flows (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/StatementsOfCashFlows</Role>
      <ShortName>Consolidated Statements of Cash Flows (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>6</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>00000007 - Statement - Consolidated Balance Sheets (Annual)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/BalanceSheetsAnnual</Role>
      <ShortName>Consolidated Balance Sheets (Annual)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>7</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>00000008 - Statement - Consolidated Balance Sheets (Annual) (Parenthetical)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/BalanceSheetsAnnualParenthetical</Role>
      <ShortName>Consolidated Balance Sheets (Annual) (Parenthetical)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>8</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>00000009 - Statement - Consolidated Statements of Operations (Annual)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/StatementsOfOperationsAnnual</Role>
      <ShortName>Consolidated Statements of Operations (Annual)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>9</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>00000010 - Statement - Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Annual)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual</Role>
      <ShortName>Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Annual)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>10</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>00000011 - Statement - Consoolidated Statements of Cash Flows (Annual)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual</Role>
      <ShortName>Consoolidated Statements of Cash Flows (Annual)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>11</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>00000012 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness</Role>
      <ShortName>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>12</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>00000013 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies</Role>
      <ShortName>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>13</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>00000014 - Disclosure - NOTE 3 - GOING CONCERN</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note3-GoingConcern</Role>
      <ShortName>NOTE 3 - GOING CONCERN</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>14</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>00000015 - Disclosure - NOTE 4 ??? ACQUISITIONS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4Acquisitions</Role>
      <ShortName>NOTE 4 ??? ACQUISITIONS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>15</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>00000016 - Disclosure - NOTE 5 ??? PROPERTY AND EQUIPMENT</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note5PropertyAndEquipment</Role>
      <ShortName>NOTE 5 ??? PROPERTY AND EQUIPMENT</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>16</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>00000017 - Disclosure - NOTE 6 ???LOANS PAYABLE</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6LoansPayable</Role>
      <ShortName>NOTE 6 ???LOANS PAYABLE</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>17</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>00000018 - Disclosure - NOTE 7 ??? OTHER CURRENT LIABILITIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note7OtherCurrentLiabilities</Role>
      <ShortName>NOTE 7 ??? OTHER CURRENT LIABILITIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>18</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>00000019 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note9-RelatedPartyTransactions</Role>
      <ShortName>NOTE 9 - RELATED PARTY TRANSACTIONS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>19</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>00000020 - Disclosure - NOTE 10 ??? COMMITMENTS AND CONTINGENCIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note10CommitmentsAndContingencies</Role>
      <ShortName>NOTE 10 ??? COMMITMENTS AND CONTINGENCIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>20</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>00000021 - Disclosure - NOTE 11 - SEGMENTS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note11-Segments</Role>
      <ShortName>NOTE 11 - SEGMENTS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>21</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>00000022 - Disclosure - NOTE 12 ??? SUBSEQUENT EVENTS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note12SubsequentEvents</Role>
      <ShortName>NOTE 12 ??? SUBSEQUENT EVENTS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>22</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>00000023 - Disclosure - NOTE 4 - ACQUISITION</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4-Acquisition</Role>
      <ShortName>NOTE 4 - ACQUISITION</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>23</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>00000024 - Disclosure - NOTE 5 ??? PREPAID AND OTHER CURRENT ASSETS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets</Role>
      <ShortName>NOTE 5 ??? PREPAID AND OTHER CURRENT ASSETS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>24</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>00000025 - Disclosure - NOTE 6 ??? PROPERTY AND EQUIPMENT</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6PropertyAndEquipment</Role>
      <ShortName>NOTE 6 ??? PROPERTY AND EQUIPMENT</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>25</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>00000026 - Disclosure - NOTE 7 ???LOANS PAYABLE</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note7LoansPayable</Role>
      <ShortName>NOTE 7 ???LOANS PAYABLE</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>26</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>00000027 - Disclosure - NOTE 8 ??? OTHER CURRENT LIABILITIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note8OtherCurrentLiabilities</Role>
      <ShortName>NOTE 8 ??? OTHER CURRENT LIABILITIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>27</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>00000028 - Disclosure - NOTE 9 - CONVERTIBLE LOANS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note9-ConvertibleLoans</Role>
      <ShortName>NOTE 9 - CONVERTIBLE LOANS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>28</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>00000029 - Disclosure - NOTE 10 ??? DERIVATIVE LIABILITY</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note10DerivativeLiability</Role>
      <ShortName>NOTE 10 ??? DERIVATIVE LIABILITY</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>29</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>00000030 - Disclosure - NOTE 11 ??? STOCKHOLDERS??? EQUITY</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note11StockholdersEquity</Role>
      <ShortName>NOTE 11 ??? STOCKHOLDERS??? EQUITY</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>30</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>00000031 - Disclosure - NOTE 12 ??? PROVISION FOR INCOME TAXES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note12ProvisionForIncomeTaxes</Role>
      <ShortName>NOTE 12 ??? PROVISION FOR INCOME TAXES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>31</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>00000032 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note13-RelatedPartyTransactions</Role>
      <ShortName>NOTE 13 - RELATED PARTY TRANSACTIONS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>32</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>00000033 - Disclosure - NOTE 14 ??? COMMITMENTS AND CONTINGENCIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note14CommitmentsAndContingencies</Role>
      <ShortName>NOTE 14 ??? COMMITMENTS AND CONTINGENCIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>33</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>00000034 - Disclosure - NOTE 15 - SEGMENT</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note15-Segment</Role>
      <ShortName>NOTE 15 - SEGMENT</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>34</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>00000035 - Disclosure - NOTE 16 ??? SUBSEQUENT EVENTS.</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note16SubsequentEvents.</Role>
      <ShortName>NOTE 16 ??? SUBSEQUENT EVENTS.</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>35</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>00000036 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies</Role>
      <ShortName>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)</ShortName>
      <MenuCategory>Policies</MenuCategory>
      <Position>36</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>00000037 - Disclosure - NOTE 4 ??? ACQUISITIONS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4AcquisitionsTables</Role>
      <ShortName>NOTE 4 ??? ACQUISITIONS (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note4Acquisitions</ParentRole>
      <Position>37</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>00000038 - Disclosure - NOTE 5 ??? PROPERTY AND EQUIPMENT (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note5PropertyAndEquipmentTables</Role>
      <ShortName>NOTE 5 ??? PROPERTY AND EQUIPMENT (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note5PropertyAndEquipment</ParentRole>
      <Position>38</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>00000039 - Disclosure - NOTE 6 ???LOANS PAYABLE (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6LoansPayableTables</Role>
      <ShortName>NOTE 6 ???LOANS PAYABLE (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note6LoansPayable</ParentRole>
      <Position>39</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>00000040 - Disclosure - NOTE 7 ??? OTHER CURRENT LIABILITIES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note7OtherCurrentLiabilitiesTables</Role>
      <ShortName>NOTE 7 ??? OTHER CURRENT LIABILITIES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note7OtherCurrentLiabilities</ParentRole>
      <Position>40</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>00000041 - Disclosure - NOTE 11 - SEGMENTS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note11-SegmentsTables</Role>
      <ShortName>NOTE 11 - SEGMENTS (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note11-Segments</ParentRole>
      <Position>41</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>00000042 - Disclosure - NOTE 4 - ACQUISITION (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4-AcquisitionTables</Role>
      <ShortName>NOTE 4 - ACQUISITION (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note4-Acquisition</ParentRole>
      <Position>42</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>00000043 - Disclosure - NOTE 5 ??? PREPAID AND OTHER CURRENT ASSETS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables</Role>
      <ShortName>NOTE 5 ??? PREPAID AND OTHER CURRENT ASSETS (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets</ParentRole>
      <Position>43</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>00000044 - Disclosure - NOTE 6 ??? PROPERTY AND EQUIPMENT (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6PropertyAndEquipmentTables</Role>
      <ShortName>NOTE 6 ??? PROPERTY AND EQUIPMENT (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note6PropertyAndEquipment</ParentRole>
      <Position>44</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>00000045 - Disclosure - NOTE 7 ???LOANS PAYABLE (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note7LoansPayableTables</Role>
      <ShortName>NOTE 7 ???LOANS PAYABLE (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note7LoansPayable</ParentRole>
      <Position>45</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R46.htm</HtmlFileName>
      <LongName>00000046 - Disclosure - NOTE 8 ??? OTHER CURRENT LIABILITIES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables</Role>
      <ShortName>NOTE 8 ??? OTHER CURRENT LIABILITIES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note8OtherCurrentLiabilities</ParentRole>
      <Position>46</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R47.htm</HtmlFileName>
      <LongName>00000047 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note9-ConvertibleLoansTables</Role>
      <ShortName>NOTE 9 - CONVERTIBLE LOANS (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note9-ConvertibleLoans</ParentRole>
      <Position>47</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R48.htm</HtmlFileName>
      <LongName>00000048 - Disclosure - NOTE 10 ??? DERIVATIVE LIABILITY (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note10DerivativeLiabilityTables</Role>
      <ShortName>NOTE 10 ??? DERIVATIVE LIABILITY (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note10DerivativeLiability</ParentRole>
      <Position>48</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R49.htm</HtmlFileName>
      <LongName>00000049 - Disclosure - NOTE 12 ??? PROVISION FOR INCOME TAXES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables</Role>
      <ShortName>NOTE 12 ??? PROVISION FOR INCOME TAXES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note12ProvisionForIncomeTaxes</ParentRole>
      <Position>49</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R50.htm</HtmlFileName>
      <LongName>00000050 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative</Role>
      <ShortName>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness</ParentRole>
      <Position>50</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R51.htm</HtmlFileName>
      <LongName>00000051 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative</Role>
      <ShortName>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies</ParentRole>
      <Position>51</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R52.htm</HtmlFileName>
      <LongName>00000052 - Disclosure - NOTE 4 - ACQUISITIONS - Whisl Consideration (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails</Role>
      <ShortName>NOTE 4 - ACQUISITIONS - Whisl Consideration (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>52</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R53.htm</HtmlFileName>
      <LongName>00000053 - Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Consideration (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails</Role>
      <ShortName>NOTE 4 - ACQUISITIONS - Smartbiz Consideration (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>53</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R54.htm</HtmlFileName>
      <LongName>00000054 - Disclosure - NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails</Role>
      <ShortName>NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>54</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R55.htm</HtmlFileName>
      <LongName>00000055 - Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails</Role>
      <ShortName>NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>55</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R56.htm</HtmlFileName>
      <LongName>00000056 - Disclosure - NOTE 4 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails</Role>
      <ShortName>NOTE 4 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>56</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R57.htm</HtmlFileName>
      <LongName>00000057 - Disclosure - NOTE 4 ??? ACQUISITIONS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4AcquisitionsDetailsNarrative</Role>
      <ShortName>NOTE 4 ??? ACQUISITIONS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note4AcquisitionsTables</ParentRole>
      <Position>57</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R58.htm</HtmlFileName>
      <LongName>00000058 - Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails</Role>
      <ShortName>NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>58</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R59.htm</HtmlFileName>
      <LongName>00000059 - Disclosure - NOTE 5 ??? PROPERTY AND EQUIPMENT (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative</Role>
      <ShortName>NOTE 5 ??? PROPERTY AND EQUIPMENT (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note5PropertyAndEquipmentTables</ParentRole>
      <Position>59</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R60.htm</HtmlFileName>
      <LongName>00000060 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails</Role>
      <ShortName>NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>60</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R61.htm</HtmlFileName>
      <LongName>00000061 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails</Role>
      <ShortName>NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>61</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R62.htm</HtmlFileName>
      <LongName>00000062 - Disclosure - NOTE 6 ???LOANS PAYABLE (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6LoansPayableDetailsNarrative</Role>
      <ShortName>NOTE 6 ???LOANS PAYABLE (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note6LoansPayableTables</ParentRole>
      <Position>62</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R63.htm</HtmlFileName>
      <LongName>00000063 - Disclosure - NOTE - 7  OTHER CURRENT LIABILITIES - Schedule of Other CurrentLiabilities (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails</Role>
      <ShortName>NOTE - 7  OTHER CURRENT LIABILITIES - Schedule of Other CurrentLiabilities (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>63</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R64.htm</HtmlFileName>
      <LongName>00000064 - Disclosure - NOTE 7 ??? OTHER CURRENT LIABILITIES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative</Role>
      <ShortName>NOTE 7 ??? OTHER CURRENT LIABILITIES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note7OtherCurrentLiabilitiesTables</ParentRole>
      <Position>64</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R65.htm</HtmlFileName>
      <LongName>00000065 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative</Role>
      <ShortName>NOTE 9 - RELATED PARTY TRANSACTIONS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note9-RelatedPartyTransactions</ParentRole>
      <Position>65</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R66.htm</HtmlFileName>
      <LongName>00000066 - Disclosure - NOTE 10 ??? COMMITMENTS AND CONTINGENCIES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative</Role>
      <ShortName>NOTE 10 ??? COMMITMENTS AND CONTINGENCIES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note10CommitmentsAndContingencies</ParentRole>
      <Position>66</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R67.htm</HtmlFileName>
      <LongName>00000067 - Disclosure - NOTE 11 - SEGMENTS - Schedule of Operating Activities by Geographic Segment (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails</Role>
      <ShortName>NOTE 11 - SEGMENTS - Schedule of Operating Activities by Geographic Segment (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>67</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R68.htm</HtmlFileName>
      <LongName>00000068 - Disclosure - NOTE 12 ??? SUBSEQUENT EVENTS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note12SubsequentEventsDetailsNarrative</Role>
      <ShortName>NOTE 12 ??? SUBSEQUENT EVENTS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note12SubsequentEvents</ParentRole>
      <Position>68</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R69.htm</HtmlFileName>
      <LongName>00000069 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails</Role>
      <ShortName>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>69</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R70.htm</HtmlFileName>
      <LongName>00000070 - Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails</Role>
      <ShortName>NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>70</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R71.htm</HtmlFileName>
      <LongName>00000071 - Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails</Role>
      <ShortName>NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>71</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R72.htm</HtmlFileName>
      <LongName>00000072 - Disclosure - NOTE 4 - ACQUISITION (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4-AcquisitionDetailsNarrative</Role>
      <ShortName>NOTE 4 - ACQUISITION (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note4-AcquisitionTables</ParentRole>
      <Position>72</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R73.htm</HtmlFileName>
      <LongName>00000073 - Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails</Role>
      <ShortName>NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>73</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R74.htm</HtmlFileName>
      <LongName>00000074 - Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails</Role>
      <ShortName>NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>74</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R75.htm</HtmlFileName>
      <LongName>00000075 - Disclosure - NOTE 6 ??? PROPERTY AND EQUIPMENT (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative</Role>
      <ShortName>NOTE 6 ??? PROPERTY AND EQUIPMENT (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note6PropertyAndEquipmentTables</ParentRole>
      <Position>75</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R76.htm</HtmlFileName>
      <LongName>00000076 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails</Role>
      <ShortName>NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>76</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R77.htm</HtmlFileName>
      <LongName>00000077 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails</Role>
      <ShortName>NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>77</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R78.htm</HtmlFileName>
      <LongName>00000078 - Disclosure - NOTE 7 ???LOANS PAYABLE (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note7LoansPayableDetailsNarrative</Role>
      <ShortName>NOTE 7 ???LOANS PAYABLE (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note7LoansPayableTables</ParentRole>
      <Position>78</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R79.htm</HtmlFileName>
      <LongName>00000079 - Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails</Role>
      <ShortName>NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>79</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R80.htm</HtmlFileName>
      <LongName>00000080 - Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails</Role>
      <ShortName>NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>80</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R81.htm</HtmlFileName>
      <LongName>00000081 - Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails</Role>
      <ShortName>NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>81</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R82.htm</HtmlFileName>
      <LongName>00000082 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative</Role>
      <ShortName>NOTE 9 - CONVERTIBLE LOANS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note9-ConvertibleLoansTables</ParentRole>
      <Position>82</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R83.htm</HtmlFileName>
      <LongName>00000083 - Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails</Role>
      <ShortName>NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>83</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R84.htm</HtmlFileName>
      <LongName>00000084 - Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails</Role>
      <ShortName>NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>84</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R85.htm</HtmlFileName>
      <LongName>00000085 - Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails</Role>
      <ShortName>NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>85</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R86.htm</HtmlFileName>
      <LongName>00000086 - Disclosure - NOTE 11 ??? STOCKHOLDERS??? EQUITY (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative</Role>
      <ShortName>NOTE 11 ??? STOCKHOLDERS??? EQUITY (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note11StockholdersEquity</ParentRole>
      <Position>86</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R87.htm</HtmlFileName>
      <LongName>00000087 - Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails</Role>
      <ShortName>NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>87</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R88.htm</HtmlFileName>
      <LongName>00000088 - Disclosure - NOTE 12 ??? PROVISION FOR INCOME TAXES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative</Role>
      <ShortName>NOTE 12 ??? PROVISION FOR INCOME TAXES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables</ParentRole>
      <Position>88</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R89.htm</HtmlFileName>
      <LongName>00000089 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative</Role>
      <ShortName>NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note13-RelatedPartyTransactions</ParentRole>
      <Position>89</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R90.htm</HtmlFileName>
      <LongName>00000090 - Disclosure - NOTE 14 ??? COMMITMENTS AND CONTINGENCIES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative</Role>
      <ShortName>NOTE 14 ??? COMMITMENTS AND CONTINGENCIES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note14CommitmentsAndContingencies</ParentRole>
      <Position>90</Position>
    </Report>
    <Report instance="iqst_s1.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R91.htm</HtmlFileName>
      <LongName>00000091 - Disclosure - NOTE 16 ??? SUBSEQUENT EVENTS. (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative</Role>
      <ShortName>NOTE 16 ??? SUBSEQUENT EVENTS. (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note16SubsequentEvents.</ParentRole>
      <Position>91</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <Logs>
    <Log type="Warning">[dqc-0015-Negative-Values] Fact us-gaap:PaymentsToAcquireProductiveAssets has a value of -27824 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label. The properties of this us-gaap:PaymentsToAcquireProductiveAssets fact are: Context: From2021-01-012021-09-30, Unit: USD, Rule Element Id: 2746. iqst_s1.htm 10215</Log>
    <Log type="Warning">[dqc-0015-Negative-Values] Fact us-gaap:LongTermDebtCurrent has a value of -93204 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label. The properties of this us-gaap:LongTermDebtCurrent fact are: Context: AsOf2022-09-30, Unit: USD, Rule Element Id: 2729. iqst_s1.htm 11078</Log>
    <Log type="Warning">[dqc-0015-Negative-Values] Fact us-gaap:LongTermDebtCurrent has a value of -315450 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label. The properties of this us-gaap:LongTermDebtCurrent fact are: Context: AsOf2021-12-31, Unit: USD, Rule Element Id: 2729. iqst_s1.htm 11079</Log>
    <Log type="Warning">[dqc-0015-Negative-Values] Fact us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable has a value of -100 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label. The properties of this us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable fact are: Context: AsOf2020-04-15, Unit: USD, Rule Element Id: 403. iqst_s1.htm 14412</Log>
    <Log type="Warning">[dqc-0015-Negative-Values] Fact us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities has a value of -100 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label. The properties of this us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities fact are: Context: AsOf2020-04-15, Unit: USD, Rule Element Id: 415. iqst_s1.htm 14415</Log>
    <Log type="Warning">[dqc-0015-Negative-Values] Fact us-gaap:DeferredTaxAssetsOperatingLossCarryforwards has a value of -12332310 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label. The properties of this us-gaap:DeferredTaxAssetsOperatingLossCarryforwards fact are: Context: AsOf2021-12-31, Unit: USD, Rule Element Id: 625. iqst_s1.htm 15772</Log>
    <Log type="Warning">[dqc-0015-Negative-Values] Fact us-gaap:DeferredTaxAssetsOperatingLossCarryforwards has a value of -8601999 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label. The properties of this us-gaap:DeferredTaxAssetsOperatingLossCarryforwards fact are: Context: AsOf2020-12-31, Unit: USD, Rule Element Id: 625. iqst_s1.htm 15773</Log>
    <Log type="Warning">[dqc-0015-Negative-Values] Fact us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign has a value of -7242 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label. The properties of this us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign fact are: Context: AsOf2021-12-31, Unit: USD, Rule Element Id: 3319. iqst_s1.htm 15784</Log>
    <Log type="Warning">[dqc-0015-Negative-Values] Fact us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign has a value of -5112 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label. The properties of this us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign fact are: Context: AsOf2020-12-31, Unit: USD, Rule Element Id: 3319. iqst_s1.htm 15785</Log>
    <Log type="Warning">[dqc-0015-Negative-Values] Fact us-gaap:DeferredTaxAssetsValuationAllowance has a value of -2136141 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label. The properties of this us-gaap:DeferredTaxAssetsValuationAllowance fact are: Context: AsOf2021-12-31, Unit: USD, Rule Element Id: 633. iqst_s1.htm 15788</Log>
    <Log type="Warning">[dqc-0015-Negative-Values] Fact us-gaap:DeferredTaxAssetsValuationAllowance has a value of -1341272 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label. The properties of this us-gaap:DeferredTaxAssetsValuationAllowance fact are: Context: AsOf2020-12-31, Unit: USD, Rule Element Id: 633. iqst_s1.htm 15789</Log>
    <Log type="Warning">[dqc-0044-Accrual-Items-Used-In-Investing-Or-Financing-Cash-Flow-Reconciliation] The concept BusinessCombinationAcquisitionRelatedCosts with a value of -1814132.000000 is an accrual-based item in the US GAAP taxonomy that is included in the sum of cash provided by (used in) investing activities in the cash flows of the extension taxonomy.  Accrual-based concepts do not belong and should not be included in the investing section of the cash flows statement of the extension taxonomy. The properties of this BusinessCombinationAcquisitionRelatedCosts fact are Context: From2022-01-01to2022-09-30, Unit: USD, Rule Element Id: 7503. iqst_s1.htm 10206</Log>
    <Log type="Warning">[dqc-0044-Accrual-Items-Used-In-Investing-Or-Financing-Cash-Flow-Reconciliation] The concept BusinessCombinationAcquisitionRelatedCosts with a value of -60000.000000 is an accrual-based item in the US GAAP taxonomy that is included in the sum of cash provided by (used in) investing activities in the cash flows of the extension taxonomy.  Accrual-based concepts do not belong and should not be included in the investing section of the cash flows statement of the extension taxonomy. The properties of this BusinessCombinationAcquisitionRelatedCosts fact are Context: From2021-01-012021-09-30, Unit: USD, Rule Element Id: 7503. iqst_s1.htm 10207</Log>
  </Logs>
  <InputFiles>
    <File doctype="S-1" original="iqst_s1.htm">iqst_s1.htm</File>
    <File>ex107.htm</File>
    <File>ex23_1.htm</File>
    <File>ex5_1.htm</File>
    <File>iqst-20220930.xsd</File>
    <File>iqst-20220930_cal.xml</File>
    <File>iqst-20220930_def.xml</File>
    <File>iqst-20220930_lab.xml</File>
    <File>iqst-20220930_pre.xml</File>
  </InputFiles>
  <SupplementalFiles>
    <File>image_002.jpg</File>
  </SupplementalFiles>
  <BaseTaxonomies>
    <BaseTaxonomy items="1">http://fasb.org/srt/2022</BaseTaxonomy>
    <BaseTaxonomy items="1680">http://fasb.org/us-gaap/2022</BaseTaxonomy>
    <BaseTaxonomy items="19">http://xbrl.sec.gov/dei/2022</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>110
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "instance": {
  "iqst_s1.htm": {
   "axisCustom": 0,
   "axisStandard": 11,
   "contextCount": 262,
   "dts": {
    "calculationLink": {
     "local": [
      "iqst-20220930_cal.xml"
     ]
    },
    "definitionLink": {
     "local": [
      "iqst-20220930_def.xml"
     ]
    },
    "inline": {
     "local": [
      "iqst_s1.htm"
     ]
    },
    "labelLink": {
     "local": [
      "iqst-20220930_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "iqst-20220930_pre.xml"
     ]
    },
    "schema": {
     "local": [
      "iqst-20220930.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd",
      "https://xbrl.fasb.org/srt/2022/elts/srt-roles-2022.xsd",
      "https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd",
      "https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd",
      "https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd",
      "https://xbrl.fasb.org/us-gaap/2022/elts/us-roles-2022.xsd",
      "https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd",
      "https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd",
      "https://xbrl.sec.gov/country/2022/country-2022.xsd",
      "https://xbrl.sec.gov/dei/2022/dei-2022.xsd"
     ]
    }
   },
   "elementCount": 540,
   "entityCount": 1,
   "hidden": {
    "http://fasb.org/us-gaap/2022": 372,
    "http://iqstel.com/20220930": 184,
    "http://xbrl.sec.gov/dei/2022": 3,
    "total": 559
   },
   "keyCustom": 56,
   "keyStandard": 326,
   "memberCustom": 22,
   "memberStandard": 21,
   "nsprefix": "IQST",
   "nsuri": "http://iqstel.com/20220930",
   "report": {
    "R1": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "b",
       "p",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "document",
     "isDefault": "true",
     "longName": "00000001 - Document - Cover",
     "role": "http://iqstel.com/role/Cover",
     "shortName": "Cover",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "b",
       "p",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R10": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2019-12-31_us-gaap_CommonStockMember",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:StockholdersEquity",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000010 - Statement - Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Annual)",
     "role": "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual",
     "shortName": "Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Annual)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember",
      "decimals": "0",
      "lang": null,
      "name": "IQST:PreferredStockIssuedForConversionOfCommonStockValue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R11": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ProfitLoss",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000011 - Statement - Consoolidated Statements of Cash Flows (Annual)",
     "role": "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
     "shortName": "Consoolidated Statements of Cash Flows (Annual)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:ShareBasedCompensation",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R12": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000012 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS",
     "role": "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness",
     "shortName": "NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R13": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SignificantAccountingPoliciesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000013 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES",
     "role": "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies",
     "shortName": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SignificantAccountingPoliciesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R14": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SubstantialDoubtAboutGoingConcernTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000014 - Disclosure - NOTE 3 - GOING CONCERN",
     "role": "http://iqstel.com/role/Note3-GoingConcern",
     "shortName": "NOTE 3 - GOING CONCERN",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SubstantialDoubtAboutGoingConcernTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R15": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000015 - Disclosure - NOTE 4 \u2013 ACQUISITIONS",
     "role": "http://iqstel.com/role/Note4Acquisitions",
     "shortName": "NOTE 4 \u2013 ACQUISITIONS",
     "subGroupType": "",
     "uniqueAnchor": null
    },
    "R16": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000016 - Disclosure - NOTE 5 \u2013 PROPERTY AND EQUIPMENT",
     "role": "http://iqstel.com/role/Note5PropertyAndEquipment",
     "shortName": "NOTE 5 \u2013 PROPERTY AND EQUIPMENT",
     "subGroupType": "",
     "uniqueAnchor": null
    },
    "R17": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000017 - Disclosure - NOTE 6 \u2013LOANS PAYABLE",
     "role": "http://iqstel.com/role/Note6LoansPayable",
     "shortName": "NOTE 6 \u2013LOANS PAYABLE",
     "subGroupType": "",
     "uniqueAnchor": null
    },
    "R18": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OtherLiabilitiesDisclosureTextBlock",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000018 - Disclosure - NOTE 7 \u2013 OTHER CURRENT LIABILITIES",
     "role": "http://iqstel.com/role/Note7OtherCurrentLiabilities",
     "shortName": "NOTE 7 \u2013 OTHER CURRENT LIABILITIES",
     "subGroupType": "",
     "uniqueAnchor": null
    },
    "R19": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000019 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS",
     "role": "http://iqstel.com/role/Note9-RelatedPartyTransactions",
     "shortName": "NOTE 9 - RELATED PARTY TRANSACTIONS",
     "subGroupType": "",
     "uniqueAnchor": null
    },
    "R2": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:Cash",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000002 - Statement - Consolidated Balance Sheets (Unaudited)",
     "role": "http://iqstel.com/role/BalanceSheets",
     "shortName": "Consolidated Balance Sheets (Unaudited)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:Cash",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R20": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000020 - Disclosure - NOTE 10 \u2013 COMMITMENTS AND CONTINGENCIES",
     "role": "http://iqstel.com/role/Note10CommitmentsAndContingencies",
     "shortName": "NOTE 10 \u2013 COMMITMENTS AND CONTINGENCIES",
     "subGroupType": "",
     "uniqueAnchor": null
    },
    "R21": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SegmentReportingDisclosureTextBlock",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000021 - Disclosure - NOTE 11 - SEGMENTS",
     "role": "http://iqstel.com/role/Note11-Segments",
     "shortName": "NOTE 11 - SEGMENTS",
     "subGroupType": "",
     "uniqueAnchor": null
    },
    "R22": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SubsequentEventsTextBlock",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000022 - Disclosure - NOTE 12 \u2013 SUBSEQUENT EVENTS",
     "role": "http://iqstel.com/role/Note12SubsequentEvents",
     "shortName": "NOTE 12 \u2013 SUBSEQUENT EVENTS",
     "subGroupType": "",
     "uniqueAnchor": null
    },
    "R23": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000023 - Disclosure - NOTE 4 - ACQUISITION",
     "role": "http://iqstel.com/role/Note4-Acquisition",
     "shortName": "NOTE 4 - ACQUISITION",
     "subGroupType": "",
     "uniqueAnchor": null
    },
    "R24": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000024 - Disclosure - NOTE 5 \u2013 PREPAID AND OTHER CURRENT ASSETS",
     "role": "http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets",
     "shortName": "NOTE 5 \u2013 PREPAID AND OTHER CURRENT ASSETS",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R25": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000025 - Disclosure - NOTE 6 \u2013 PROPERTY AND EQUIPMENT",
     "role": "http://iqstel.com/role/Note6PropertyAndEquipment",
     "shortName": "NOTE 6 \u2013 PROPERTY AND EQUIPMENT",
     "subGroupType": "",
     "uniqueAnchor": null
    },
    "R26": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000026 - Disclosure - NOTE 7 \u2013LOANS PAYABLE",
     "role": "http://iqstel.com/role/Note7LoansPayable",
     "shortName": "NOTE 7 \u2013LOANS PAYABLE",
     "subGroupType": "",
     "uniqueAnchor": null
    },
    "R27": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OtherLiabilitiesDisclosureTextBlock",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000027 - Disclosure - NOTE 8 \u2013 OTHER CURRENT LIABILITIES",
     "role": "http://iqstel.com/role/Note8OtherCurrentLiabilities",
     "shortName": "NOTE 8 \u2013 OTHER CURRENT LIABILITIES",
     "subGroupType": "",
     "uniqueAnchor": null
    },
    "R28": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ConvertibleDebtTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000028 - Disclosure - NOTE 9 - CONVERTIBLE LOANS",
     "role": "http://iqstel.com/role/Note9-ConvertibleLoans",
     "shortName": "NOTE 9 - CONVERTIBLE LOANS",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ConvertibleDebtTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R29": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DerivativesAndFairValueTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000029 - Disclosure - NOTE 10 \u2013 DERIVATIVE LIABILITY",
     "role": "http://iqstel.com/role/Note10DerivativeLiability",
     "shortName": "NOTE 10 \u2013 DERIVATIVE LIABILITY",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DerivativesAndFairValueTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R3": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentUnamortizedDiscountCurrent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000003 - Statement - Consolidated Balance Sheets (Unaudited) (Parenthetical)",
     "role": "http://iqstel.com/role/BalanceSheetsParenthetical",
     "shortName": "Consolidated Balance Sheets (Unaudited) (Parenthetical)",
     "subGroupType": "parenthetical",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentUnamortizedDiscountCurrent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R30": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000030 - Disclosure - NOTE 11 \u2013 STOCKHOLDERS\u2019 EQUITY",
     "role": "http://iqstel.com/role/Note11StockholdersEquity",
     "shortName": "NOTE 11 \u2013 STOCKHOLDERS\u2019 EQUITY",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R31": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:IncomeTaxDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000031 - Disclosure - NOTE 12 \u2013 PROVISION FOR INCOME TAXES",
     "role": "http://iqstel.com/role/Note12ProvisionForIncomeTaxes",
     "shortName": "NOTE 12 \u2013 PROVISION FOR INCOME TAXES",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:IncomeTaxDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R32": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000032 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS",
     "role": "http://iqstel.com/role/Note13-RelatedPartyTransactions",
     "shortName": "NOTE 13 - RELATED PARTY TRANSACTIONS",
     "subGroupType": "",
     "uniqueAnchor": null
    },
    "R33": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000033 - Disclosure - NOTE 14 \u2013 COMMITMENTS AND CONTINGENCIES",
     "role": "http://iqstel.com/role/Note14CommitmentsAndContingencies",
     "shortName": "NOTE 14 \u2013 COMMITMENTS AND CONTINGENCIES",
     "subGroupType": "",
     "uniqueAnchor": null
    },
    "R34": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SegmentReportingDisclosureTextBlock",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000034 - Disclosure - NOTE 15 - SEGMENT",
     "role": "http://iqstel.com/role/Note15-Segment",
     "shortName": "NOTE 15 - SEGMENT",
     "subGroupType": "",
     "uniqueAnchor": null
    },
    "R35": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SubsequentEventsTextBlock",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000035 - Disclosure - NOTE 16 \u2013 SUBSEQUENT EVENTS.",
     "role": "http://iqstel.com/role/Note16SubsequentEvents.",
     "shortName": "NOTE 16 \u2013 SUBSEQUENT EVENTS.",
     "subGroupType": "",
     "uniqueAnchor": null
    },
    "R36": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:BasisOfAccountingPolicyPolicyTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000036 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)",
     "role": "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies",
     "shortName": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)",
     "subGroupType": "policies",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:BasisOfAccountingPolicyPolicyTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R37": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "IQST:ConsiderationOfWhisl",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000037 - Disclosure - NOTE 4 \u2013 ACQUISITIONS (Tables)",
     "role": "http://iqstel.com/role/Note4AcquisitionsTables",
     "shortName": "NOTE 4 \u2013 ACQUISITIONS (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "IQST:ConsiderationOfWhisl",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R38": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000038 - Disclosure - NOTE 5 \u2013 PROPERTY AND EQUIPMENT (Tables)",
     "role": "http://iqstel.com/role/Note5PropertyAndEquipmentTables",
     "shortName": "NOTE 5 \u2013 PROPERTY AND EQUIPMENT (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": null
    },
    "R39": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "IQST:ScheduleOfLoansPayableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000039 - Disclosure - NOTE 6 \u2013LOANS PAYABLE (Tables)",
     "role": "http://iqstel.com/role/Note6LoansPayableTables",
     "shortName": "NOTE 6 \u2013LOANS PAYABLE (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "IQST:ScheduleOfLoansPayableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R4": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-07-012022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:Revenues",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000004 - Statement - Consolidated Statements of Operations (Unaudited)",
     "role": "http://iqstel.com/role/StatementsOfOperations",
     "shortName": "Consolidated Statements of Operations (Unaudited)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-07-012022-09-30",
      "decimals": "INF",
      "lang": null,
      "name": "us-gaap:EarningsPerShareDiluted",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USDPShares",
      "xsiNil": "false"
     }
    },
    "R40": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:OtherLiabilitiesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OtherCurrentLiabilitiesTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000040 - Disclosure - NOTE 7 \u2013 OTHER CURRENT LIABILITIES (Tables)",
     "role": "http://iqstel.com/role/Note7OtherCurrentLiabilitiesTables",
     "shortName": "NOTE 7 \u2013 OTHER CURRENT LIABILITIES (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:OtherLiabilitiesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OtherCurrentLiabilitiesTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R41": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:SegmentReportingDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000041 - Disclosure - NOTE 11 - SEGMENTS (Tables)",
     "role": "http://iqstel.com/role/Note11-SegmentsTables",
     "shortName": "NOTE 11 - SEGMENTS (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:SegmentReportingDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R42": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000042 - Disclosure - NOTE 4 - ACQUISITION (Tables)",
     "role": "http://iqstel.com/role/Note4-AcquisitionTables",
     "shortName": "NOTE 4 - ACQUISITION (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R43": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OtherCurrentAssetsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000043 - Disclosure - NOTE 5 \u2013 PREPAID AND OTHER CURRENT ASSETS (Tables)",
     "role": "http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables",
     "shortName": "NOTE 5 \u2013 PREPAID AND OTHER CURRENT ASSETS (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OtherCurrentAssetsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R44": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000044 - Disclosure - NOTE 6 \u2013 PROPERTY AND EQUIPMENT (Tables)",
     "role": "http://iqstel.com/role/Note6PropertyAndEquipmentTables",
     "shortName": "NOTE 6 \u2013 PROPERTY AND EQUIPMENT (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": null
    },
    "R45": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfDebtTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000045 - Disclosure - NOTE 7 \u2013LOANS PAYABLE (Tables)",
     "role": "http://iqstel.com/role/Note7LoansPayableTables",
     "shortName": "NOTE 7 \u2013LOANS PAYABLE (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfDebtTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R46": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:OtherLiabilitiesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OtherLiabilitiesTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000046 - Disclosure - NOTE 8 \u2013 OTHER CURRENT LIABILITIES (Tables)",
     "role": "http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables",
     "shortName": "NOTE 8 \u2013 OTHER CURRENT LIABILITIES (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:OtherLiabilitiesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OtherLiabilitiesTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R47": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ShortTermDebtTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000047 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Tables)",
     "role": "http://iqstel.com/role/Note9-ConvertibleLoansTables",
     "shortName": "NOTE 9 - CONVERTIBLE LOANS (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ShortTermDebtTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R48": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:DerivativesAndFairValueTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000048 - Disclosure - NOTE 10 \u2013 DERIVATIVE LIABILITY (Tables)",
     "role": "http://iqstel.com/role/Note10DerivativeLiabilityTables",
     "shortName": "NOTE 10 \u2013 DERIVATIVE LIABILITY (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:DerivativesAndFairValueTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R49": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000049 - Disclosure - NOTE 12 \u2013 PROVISION FOR INCOME TAXES (Tables)",
     "role": "http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables",
     "shortName": "NOTE 12 \u2013 PROVISION FOR INCOME TAXES (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R5": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2019-12-31_us-gaap_CommonStockMember",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:StockholdersEquity",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000005 - Statement - Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited)",
     "role": "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
     "shortName": "Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R50": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:EntityIncorporationDateOfIncorporation",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000050 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)",
     "role": "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative",
     "shortName": "NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:EntityIncorporationDateOfIncorporation",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R51": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000051 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)",
     "role": "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative",
     "shortName": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:PropertyPlantAndEquipmentPolicyTextBlock",
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31_us-gaap_ComputerEquipmentMember",
      "decimals": null,
      "lang": "en-US",
      "name": "us-gaap:FiniteLivedIntangibleAssetUsefulLife",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R52": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:OtherCurrentLiabilitiesTableTextBlock",
       "us-gaap:OtherLiabilitiesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000052 - Disclosure - NOTE 4 - ACQUISITIONS - Whisl Consideration (Details)",
     "role": "http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails",
     "shortName": "NOTE 4 - ACQUISITIONS - Whisl Consideration (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "IQST:ConsiderationOfWhisl",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-05-13_custom_WhislTelecomLLCMember",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:BusinessCombinationContingentConsiderationLiability",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R53": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:OtherCurrentLiabilitiesTableTextBlock",
       "us-gaap:OtherLiabilitiesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000053 - Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Consideration (Details)",
     "role": "http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails",
     "shortName": "NOTE 4 - ACQUISITIONS - Smartbiz Consideration (Details)",
     "subGroupType": "details",
     "uniqueAnchor": null
    },
    "R54": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2020-04-15",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000054 - Disclosure - NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired (Details)",
     "role": "http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails",
     "shortName": "NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-05-13_custom_WhislTelecomLLCMember",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R55": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2020-04-15",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000055 - Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired (Details)",
     "role": "http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails",
     "shortName": "NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "IQST:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-06-01_custom_SmartbizTelecomLLCMember",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R56": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-07-012022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:Revenues",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000056 - Disclosure - NOTE 4 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details)",
     "role": "http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails",
     "shortName": "NOTE 4 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:BusinessAcquisitionProFormaInformationTextBlock",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-012022-09-30_custom_ProFormaAcquisitionsMember",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:Revenues",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R57": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-07-012022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:StockIssuedDuringPeriodValueAcquisitions",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000057 - Disclosure - NOTE 4 \u2013 ACQUISITIONS (Details Narrative)",
     "role": "http://iqstel.com/role/Note4AcquisitionsDetailsNarrative",
     "shortName": "NOTE 4 \u2013 ACQUISITIONS (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-05-012022-05-13_custom_WhislTelecomLLCMember",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:AcquisitionCosts",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R58": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock",
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:PropertyPlantAndEquipmentGross",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000058 - Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)",
     "role": "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails",
     "shortName": "NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)",
     "subGroupType": "details",
     "uniqueAnchor": null
    },
    "R59": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DepreciationAndAmortization",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000059 - Disclosure - NOTE 5 \u2013 PROPERTY AND EQUIPMENT (Details Narrative)",
     "role": "http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative",
     "shortName": "NOTE 5 \u2013 PROPERTY AND EQUIPMENT (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": null
    },
    "R6": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ProfitLoss",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000006 - Statement - Consolidated Statements of Cash Flows (Unaudited)",
     "role": "http://iqstel.com/role/StatementsOfCashFlows",
     "shortName": "Consolidated Statements of Cash Flows (Unaudited)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:ShareBasedCompensation",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R60": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "IQST:ScheduleOfLoansPayableTextBlock",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentCarryingAmount",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000060 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)",
     "role": "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
     "shortName": "NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "IQST:ScheduleOfLoansPayableTextBlock",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30_custom_MartusMember",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:DebtInstrumentCarryingAmount",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R61": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:LoansPayable",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000061 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)",
     "role": "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
     "shortName": "NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30_custom_N49OfShareholderOfSwisslink1Member",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:LoansPayable",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R62": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-04-012021-06-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentDecreaseForgiveness",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000062 - Disclosure - NOTE 6 \u2013LOANS PAYABLE (Details Narrative)",
     "role": "http://iqstel.com/role/Note6LoansPayableDetailsNarrative",
     "shortName": "NOTE 6 \u2013LOANS PAYABLE (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-012022-09-30_custom_ThirdPartyLoansMember",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:IncreaseDecreaseInOtherLoans",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R63": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:OtherCurrentLiabilitiesTableTextBlock",
       "us-gaap:OtherLiabilitiesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AccruedLiabilitiesCurrent",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000063 - Disclosure - NOTE - 7  OTHER CURRENT LIABILITIES - Schedule of Other CurrentLiabilities (Details)",
     "role": "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
     "shortName": "NOTE - 7  OTHER CURRENT LIABILITIES - Schedule of Other CurrentLiabilities (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:OtherCurrentLiabilitiesTableTextBlock",
       "us-gaap:OtherLiabilitiesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:OtherAccruedLiabilitiesCurrent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R64": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:CommonStockSharesAuthorized",
      "reportCount": 1,
      "unitRef": "Shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000064 - Disclosure - NOTE 7 \u2013 OTHER CURRENT LIABILITIES (Details Narrative)",
     "role": "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative",
     "shortName": "NOTE 7 \u2013 OTHER CURRENT LIABILITIES (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:OtherLiabilitiesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-04-012022-04-25",
      "decimals": "0",
      "lang": null,
      "name": "IQST:ProceedsFromIssuanceOfCommonStockPurchaseOptions",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R65": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:PaymentsForAdvanceToAffiliate",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000065 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS (Details Narrative)",
     "role": "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative",
     "shortName": "NOTE 9 - RELATED PARTY TRANSACTIONS (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": "0",
      "lang": null,
      "name": "IQST:RepaymentsOfRelatedPartyDebt2",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R66": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:LesseeOperatingLeaseTermOfContract",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000066 - Disclosure - NOTE 10 \u2013 COMMITMENTS AND CONTINGENCIES (Details Narrative)",
     "role": "http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative",
     "shortName": "NOTE 10 \u2013 COMMITMENTS AND CONTINGENCIES (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": null
    },
    "R67": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-07-012022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:Revenues",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000067 - Disclosure - NOTE 11 - SEGMENTS - Schedule of Operating Activities by Geographic Segment (Details)",
     "role": "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails",
     "shortName": "NOTE 11 - SEGMENTS - Schedule of Operating Activities by Geographic Segment (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock",
       "us-gaap:SegmentReportingDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-07-012022-09-30_custom_USAMember",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:Revenues",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R68": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:SubsequentEventsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-10-012022-11-14",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000068 - Disclosure - NOTE 12 \u2013 SUBSEQUENT EVENTS (Details Narrative)",
     "role": "http://iqstel.com/role/Note12SubsequentEventsDetailsNarrative",
     "shortName": "NOTE 12 \u2013 SUBSEQUENT EVENTS (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:SubsequentEventsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-10-012022-11-14",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     }
    },
    "R69": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ForeignCurrencyDisclosureTextBlock",
       "us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock",
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ForeignCurrencyExchangeRateTranslation1",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000069 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)",
     "role": "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails",
     "shortName": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ForeignCurrencyDisclosureTextBlock",
       "us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock",
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ForeignCurrencyExchangeRateTranslation1",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Pure",
      "xsiNil": "false"
     }
    },
    "R7": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000007 - Statement - Consolidated Balance Sheets (Annual)",
     "role": "http://iqstel.com/role/BalanceSheetsAnnual",
     "shortName": "Consolidated Balance Sheets (Annual)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R70": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2020-04-012020-04-15",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000070 - Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)",
     "role": "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails",
     "shortName": "NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2020-04-15",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R71": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:BusinessAcquisitionProFormaInformationTextBlock",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:BusinessAcquisitionsProFormaRevenue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000071 - Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)",
     "role": "http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails",
     "shortName": "NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:BusinessAcquisitionProFormaInformationTextBlock",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:BusinessAcquisitionsProFormaRevenue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R72": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2020-04-15",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000072 - Disclosure - NOTE 4 - ACQUISITION (Details Narrative)",
     "role": "http://iqstel.com/role/Note4-AcquisitionDetailsNarrative",
     "shortName": "NOTE 4 - ACQUISITION (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2020-04-15",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Pure",
      "xsiNil": "false"
     }
    },
    "R73": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:OtherCurrentAssetsTextBlock",
       "us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CommonStockShareSubscribedButUnissuedSubscriptionsReceivable",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000073 - Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)",
     "role": "http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails",
     "shortName": "NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:OtherCurrentAssetsTextBlock",
       "us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CommonStockShareSubscribedButUnissuedSubscriptionsReceivable",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R74": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock",
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:PropertyPlantAndEquipmentGross",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000074 - Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)",
     "role": "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails",
     "shortName": "NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)",
     "subGroupType": "details",
     "uniqueAnchor": null
    },
    "R75": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-01to2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DepreciationAndAmortization",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000075 - Disclosure - NOTE 6 \u2013 PROPERTY AND EQUIPMENT (Details Narrative)",
     "role": "http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative",
     "shortName": "NOTE 6 \u2013 PROPERTY AND EQUIPMENT (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": null
    },
    "R76": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "IQST:ScheduleOfLoansPayableTextBlock",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentCarryingAmount",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000076 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)",
     "role": "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails",
     "shortName": "NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)",
     "subGroupType": "details",
     "uniqueAnchor": null
    },
    "R77": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:LoansPayable",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000077 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)",
     "role": "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
     "shortName": "NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)",
     "subGroupType": "details",
     "uniqueAnchor": null
    },
    "R78": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "IQST:RelatedPartyDebtToEquitySwapValue",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000078 - Disclosure - NOTE 7 \u2013LOANS PAYABLE (Details Narrative)",
     "role": "http://iqstel.com/role/Note7LoansPayableDetailsNarrative",
     "shortName": "NOTE 7 \u2013LOANS PAYABLE (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": null
    },
    "R79": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:OtherCurrentLiabilitiesTableTextBlock",
       "us-gaap:OtherLiabilitiesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AccruedLiabilitiesCurrent",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000079 - Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)",
     "role": "http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails",
     "shortName": "NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:OtherLiabilitiesTableTextBlock",
       "us-gaap:OtherLiabilitiesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:ManagementFeePayable",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R8": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentUnamortizedDiscountCurrent",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000008 - Statement - Consolidated Balance Sheets (Annual) (Parenthetical)",
     "role": "http://iqstel.com/role/BalanceSheetsAnnualParenthetical",
     "shortName": "Consolidated Balance Sheets (Annual) (Parenthetical)",
     "subGroupType": "parenthetical",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "lang": null,
      "name": "IQST:LoansPayableUnamortizedDiscount1",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R80": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ShortTermDebtTextBlock",
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ConvertibleNotesPayable",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000080 - Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)",
     "role": "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails",
     "shortName": "NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ShortTermDebtTextBlock",
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ConvertibleNotesPayable",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R81": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock",
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2019-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000081 - Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)",
     "role": "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails",
     "shortName": "NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock",
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2019-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     }
    },
    "R82": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:RepaymentsOfConvertibleDebt",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000082 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Details Narrative)",
     "role": "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
     "shortName": "NOTE 9 - CONVERTIBLE LOANS (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2020-01-012020-12-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:InterestExpenseLongTermDebt",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R83": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock",
       "us-gaap:DerivativesAndFairValueTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000083 - Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)",
     "role": "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails",
     "shortName": "NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock",
       "us-gaap:DerivativesAndFairValueTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Pure",
      "xsiNil": "false"
     }
    },
    "R84": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock",
       "us-gaap:DerivativesAndFairValueTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DerivativeFairValueOfDerivativeNet",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000084 - Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)",
     "role": "http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails",
     "shortName": "NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock",
       "us-gaap:DerivativesAndFairValueTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DerivativeFairValueOfDerivativeNet",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R85": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock",
       "us-gaap:DerivativesAndFairValueTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2020-01-012020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:UnrealizedGainLossOnDerivatives",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000085 - Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)",
     "role": "http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails",
     "shortName": "NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock",
       "us-gaap:DerivativesAndFairValueTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2020-01-012020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:UnrealizedGainLossOnDerivatives",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R86": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:CommonStockSharesAuthorized",
      "reportCount": 1,
      "unitRef": "Shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000086 - Disclosure - NOTE 11 \u2013 STOCKHOLDERS\u2019 EQUITY (Details Narrative)",
     "role": "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
     "shortName": "NOTE 11 \u2013 STOCKHOLDERS\u2019 EQUITY (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": "INF",
      "lang": null,
      "name": "us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     }
    },
    "R87": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DeferredTaxAssetsOperatingLossCarryforwards",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000087 - Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)",
     "role": "http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails",
     "shortName": "NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DeferredTaxAssetsOperatingLossCarryforwards",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R88": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "IQST:DeferredTaxAssetsOperatingLossCarryforwardsApproximate",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000088 - Disclosure - NOTE 12 \u2013 PROVISION FOR INCOME TAXES (Details Narrative)",
     "role": "http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative",
     "shortName": "NOTE 12 \u2013 PROVISION FOR INCOME TAXES (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "IQST:DeferredTaxAssetsOperatingLossCarryforwardsApproximate",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R89": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AllowanceForLoanAndLeaseLossesWriteOffs",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000089 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative)",
     "role": "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative",
     "shortName": "NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AllowanceForLoanAndLeaseLossesWriteOffs",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R9": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-07-012022-09-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:Revenues",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000009 - Statement - Consolidated Statements of Operations (Annual)",
     "role": "http://iqstel.com/role/StatementsOfOperationsAnnual",
     "shortName": "Consolidated Statements of Operations (Annual)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:OperatingExpenses",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R90": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "AsOf2022-09-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:LesseeOperatingLeaseTermOfContract",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000090 - Disclosure - NOTE 14 \u2013 COMMITMENTS AND CONTINGENCIES (Details Narrative)",
     "role": "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative",
     "shortName": "NOTE 14 \u2013 COMMITMENTS AND CONTINGENCIES (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2021-01-012021-12-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:NoninterestExpenseDirectorsFees",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R91": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:SubsequentEventsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-012022-03-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "IQST:StockIssuedDuringPeriodSharesNewIssuesWithSubscription",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000091 - Disclosure - NOTE 16 \u2013 SUBSEQUENT EVENTS. (Details Narrative)",
     "role": "http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative",
     "shortName": "NOTE 16 \u2013 SUBSEQUENT EVENTS. (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:SubsequentEventsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst_s1.htm",
      "contextRef": "From2022-01-012022-03-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "IQST:StockIssuedDuringPeriodSharesNewIssuesWithSubscription",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     }
    }
   },
   "segmentCount": 44,
   "tag": {
    "IQST_AcquisitionOfIOTLabs": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Acquisition of IoT Lab"
       }
      }
     },
     "localname": "AcquisitionOfIOTLabs",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_AcquisitionOfIOTLabsShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:AcquisitionOfIOTLabsShares]"
       }
      }
     },
     "localname": "AcquisitionOfIOTLabsShares",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_AmountOwingForAcquisitionOfIOT": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Amount owing for acquisition of IOT"
       }
      }
     },
     "localname": "AmountOwingForAcquisitionOfIOT",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_ApolloManagementGroupIncMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Apollo Management Group Inc [Member]"
       }
      }
     },
     "localname": "ApolloManagementGroupIncMember",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_BonusPercentNetIncome": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:BonusPercentNetIncome-0]"
       }
      }
     },
     "localname": "BonusPercentNetIncome",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "percentItemType"
    },
    "IQST_BusinessAcquisitionsProFormaCostOfRevenue": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Cost of revenues"
       }
      }
     },
     "localname": "BusinessAcquisitionsProFormaCostOfRevenue",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_BusinessAcquisitionsProFormaGrossProfit": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "BusinessAcquisitionsProFormaGrossProfit",
        "verboseLabel": "Gross profit"
       }
      }
     },
     "localname": "BusinessAcquisitionsProFormaGrossProfit",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_BusinessAcquisitionsProFormaOperatingExpenses": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "BusinessAcquisitionsProFormaOperatingExpenses",
        "verboseLabel": "Operating expenses"
       }
      }
     },
     "localname": "BusinessAcquisitionsProFormaOperatingExpenses",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_BusinessAcquisitionsProFormaOperatingLoss": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "BusinessAcquisitionsProFormaOperatingLoss",
        "verboseLabel": "Operating loss"
       }
      }
     },
     "localname": "BusinessAcquisitionsProFormaOperatingLoss",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_BusinessAcquisitionsProFormaOtherExpense": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "BusinessAcquisitionsProFormaOtherExpense",
        "verboseLabel": "Other expense"
       }
      }
     },
     "localname": "BusinessAcquisitionsProFormaOtherExpense",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Net assets"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_CEOMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "C E O [Member]"
       }
      }
     },
     "localname": "CEOMember",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_CancellationOfCommonStockShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:CancellationOfCommonStockShares]",
        "negatedLabel": "[custom:CancellationOfCommonStockShares]"
       }
      }
     },
     "localname": "CancellationOfCommonStockShares",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_CancellationOfCommonStockValue": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Cancellation of common stock"
       }
      }
     },
     "localname": "CancellationOfCommonStockValue",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_ChiefCommercialOfficerMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Chief Commercial Officer [Member]"
       }
      }
     },
     "localname": "ChiefCommercialOfficerMember",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_CommonStockIssuedForConversionOfDebtShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:CommonStockIssuedForConversionOfDebtShares]"
       }
      }
     },
     "localname": "CommonStockIssuedForConversionOfDebtShares",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_CommonStockIssuedForConversionOfDebtValue": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock issued for conversion of debt"
       }
      }
     },
     "localname": "CommonStockIssuedForConversionOfDebtValue",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_CommonStockIssuedForForbearanceOfDebtShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:CommonStockIssuedForForbearanceOfDebtShares]"
       }
      }
     },
     "localname": "CommonStockIssuedForForbearanceOfDebtShares",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_CommonStockIssuedForForbearanceOfDebtValue": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock issued for forbearance of debt",
        "verboseLabel": "[custom:CommonStockIssuedForForbearanceOfDebtValue]"
       }
      }
     },
     "localname": "CommonStockIssuedForForbearanceOfDebtValue",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfCashFlows",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_CommonStockIssuedForSettlementOfDebtShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:CommonStockIssuedForSettlementOfDebtShares]"
       }
      }
     },
     "localname": "CommonStockIssuedForSettlementOfDebtShares",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_CommonStockIssuedForSettlementOfDebtValue1": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock issued for settlement of debt",
        "verboseLabel": "[custom:CommonStockIssuedForSettlementOfDebtValue1]"
       }
      }
     },
     "localname": "CommonStockIssuedForSettlementOfDebtValue1",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_CommonStockIssuedForSettlementOfDebtValue2": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "CommonStockIssuedForSettlementOfDebtValue2",
        "verboseLabel": "Common stock issued for settlement of debt"
       }
      }
     },
     "localname": "CommonStockIssuedForSettlementOfDebtValue2",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_CommonStockIssuedForVOnversionOfDebtShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:CommonStockIssuedForVOnversionOfDebtShares]"
       }
      }
     },
     "localname": "CommonStockIssuedForVOnversionOfDebtShares",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_CommonStockPayableShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:CommonStockPayableShares]"
       }
      }
     },
     "localname": "CommonStockPayableShares",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_CommonStockPayableValue": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock payable"
       }
      }
     },
     "localname": "CommonStockPayableValue",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_CommonStockRetainedByFINRA": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:CommonStockRetainedByFINRA]"
       }
      }
     },
     "localname": "CommonStockRetainedByFINRA",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_ConsiderationOfSmartbiz": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 4 - ACQUISITIONS - Smartbiz Consideration"
       }
      }
     },
     "localname": "ConsiderationOfSmartbiz",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note4AcquisitionsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "IQST_ConsiderationOfWhisl": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 4 - ACQUISITIONS - Whisl Consideration"
       }
      }
     },
     "localname": "ConsiderationOfWhisl",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note4AcquisitionsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "IQST_DarleneCovi19Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Darlene Covi19, during the indicated time period.",
        "label": "Darlene Covi19"
       }
      }
     },
     "localname": "DarleneCovi19Member",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_DebtConversionConvertedInstrumentAmount2": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:DebtConversionConvertedInstrumentAmount2]"
       }
      }
     },
     "localname": "DebtConversionConvertedInstrumentAmount2",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "DeferredTaxAssetsOperatingLossCarryforwardsApproximate",
        "negatedLabel": "[custom:DeferredTaxAssetsOperatingLossCarryforwardsApproximate-0]"
       }
      }
     },
     "localname": "DeferredTaxAssetsOperatingLossCarryforwardsApproximate",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Derivative liabilities recognized as debt discount"
       }
      }
     },
     "localname": "DerivativeLiabilitiesRecognizedAsDebtDiscount",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_DisclosureNote10DerivativeLiabilityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Note 10 Derivative Liability",
        "terseLabel": "Note 10- Derivative Liability - Schedule Of Change In Fair Value Of Derivative Liability Included In Income Statement",
        "verboseLabel": "Note 10 - Derivative Liability - Fair Value Measurements Using Significant Observable Inputs"
       }
      }
     },
     "localname": "DisclosureNote10DerivativeLiabilityAbstract",
     "nsuri": "http://iqstel.com/20220930",
     "xbrltype": "stringItemType"
    },
    "IQST_EliminationMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Elimination [Member]"
       }
      }
     },
     "localname": "EliminationMember",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_EmployeeBenefitsNonCurrent": {
     "auth_ref": [],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Employee benefits, non-current"
       }
      }
     },
     "localname": "EmployeeBenefitsNonCurrent",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_EmploymentAgreementTerm": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:EmploymentAgreementTerm]"
       }
      }
     },
     "localname": "EmploymentAgreementTerm",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "durationItemType"
    },
    "IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1": {
     "auth_ref": [],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 4.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfOperationsAnnual": {
       "order": 4.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Change in fair value of derivative liabilities"
       }
      }
     },
     "localname": "FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_InterestExpense2": {
     "auth_ref": [],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 3.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": -1.0
      },
      "http://iqstel.com/role/StatementsOfOperationsAnnual": {
       "order": 3.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "InterestExpense2",
        "negatedLabel": "Interest expense"
       }
      }
     },
     "localname": "InterestExpense2",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_LoansPayableNetOfDiscount": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Total convertible notes"
       }
      }
     },
     "localname": "LoansPayableNetOfDiscount",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_LoansPayableOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loans Payable One [Member]"
       }
      }
     },
     "localname": "LoansPayableOneMember",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_LoansPayableUnamortizedDiscount1": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:LoansPayableUnamortizedDiscount1-0]"
       }
      }
     },
     "localname": "LoansPayableUnamortizedDiscount1",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsAnnualParenthetical"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_MartusMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Martus, during the indicated time period.",
        "label": "Martus"
       }
      }
     },
     "localname": "MartusMember",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_N49OfShareholderOfSwisslink1Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the 49% of Shareholder of SwissLink - 1, during the indicated time period.",
        "label": "49% of Shareholder of SwissLink 1"
       }
      }
     },
     "localname": "N49OfShareholderOfSwisslink1Member",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_N49OfShareholderOfSwisslink2Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the 49% of Shareholder of SwissLink - 2, during the indicated time period.",
        "label": "49% of Shareholder of SwissLink 2"
       }
      }
     },
     "localname": "N49OfShareholderOfSwisslink2Member",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_PreferredClassCMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Preferred Class C [Member]"
       }
      }
     },
     "localname": "PreferredClassCMember",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual",
      "http://iqstel.com/role/BalanceSheetsAnnualParenthetical",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_PreferredStockIssuedForConversionOfCommonStock": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "PreferredStockIssuedForConversionOfCommonStock",
        "verboseLabel": "Preferred stock issued for conversion of common stock"
       }
      }
     },
     "localname": "PreferredStockIssuedForConversionOfCommonStock",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_PreferredStockIssuedForConversionOfCommonStockShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:PreferredStockIssuedForConversionOfCommonStockShares]"
       }
      }
     },
     "localname": "PreferredStockIssuedForConversionOfCommonStockShares",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_PreferredStockIssuedForConversionOfCommonStockValue": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "PreferredStockIssuedForConversionOfCommonStockValue",
        "verboseLabel": "Preferred stock issued for conversion of common stock"
       }
      }
     },
     "localname": "PreferredStockIssuedForConversionOfCommonStockValue",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_PrepaymentAndDefaultPenalty": {
     "auth_ref": [],
     "calculation": {
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 9.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Prepayment and default penalty"
       }
      }
     },
     "localname": "PrepaymentAndDefaultPenalty",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_ProFormaAcquisitionsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pro Forma Acquisitions [Member]"
       }
      }
     },
     "localname": "ProFormaAcquisitionsMember",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ProceedsFromIssuanceOfCommonStockPurchaseOptions": {
     "auth_ref": [],
     "calculation": {
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 5.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Proceed from issuance of common stock purchase option",
        "verboseLabel": "[custom:ProceedsFromIssuanceOfCommonStockPurchaseOptions]"
       }
      }
     },
     "localname": "ProceedsFromIssuanceOfCommonStockPurchaseOptions",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_RelatedPartyDebtForgiveness": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Related party debt forgiveness"
       }
      }
     },
     "localname": "RelatedPartyDebtForgiveness",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_RelatedPartyDebtToEquitySwapShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:RelatedPartyDebtToEquitySwapShares]"
       }
      }
     },
     "localname": "RelatedPartyDebtToEquitySwapShares",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_RelatedPartyDebtToEquitySwapValue": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Related party debt to equity swap",
        "verboseLabel": "[custom:RelatedPartyDebtToEquitySwapValue]"
       }
      }
     },
     "localname": "RelatedPartyDebtToEquitySwapValue",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_RepaymentsOfRelatedPartyDebt2": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:RepaymentsOfRelatedPartyDebt2]"
       }
      }
     },
     "localname": "RepaymentsOfRelatedPartyDebt2",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_ReplacementOfConvertibleNoitesToNotesPayable": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Replacement of convertible notes to note payable"
       }
      }
     },
     "localname": "ReplacementOfConvertibleNoitesToNotesPayable",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_ResolutionOfDerivativeLiabilitiesValue": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Resolution of derivative liabilities",
        "verboseLabel": "[custom:ResolutionOfDerivativeLiabilitiesValue]"
       }
      }
     },
     "localname": "ResolutionOfDerivativeLiabilitiesValue",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_RevaluationOfDerivativeLiabilities": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:RevaluationOfDerivativeLiabilities]"
       }
      }
     },
     "localname": "RevaluationOfDerivativeLiabilities",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_RlatedPartyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Rlated Party [Member]"
       }
      }
     },
     "localname": "RlatedPartyMember",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired"
       }
      }
     },
     "localname": "ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note4AcquisitionsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "IQST_ScheduleOfLoansPayableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable"
       }
      }
     },
     "localname": "ScheduleOfLoansPayableTextBlock",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayableTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties",
        "verboseLabel": "NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties"
       }
      }
     },
     "localname": "ScheduleOfLoansPayableToRelatedPartiesTextBlock",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayableTables",
      "http://iqstel.com/role/Note7LoansPayableTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "IQST_SeriesCPreferredStock2021Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Series C Preferred Stock 2021 [Member]"
       }
      }
     },
     "localname": "SeriesCPreferredStock2021Member",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset]"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_SixCustomersMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Six Customers [Member]"
       }
      }
     },
     "localname": "SixCustomersMember",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_SmartbizTelecomLLCMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Smartbiz Telecom L L C [Member]"
       }
      }
     },
     "localname": "SmartbizTelecomLLCMember",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative",
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails",
      "http://iqstel.com/role/Note4AcquisitionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_StockIssuedDuringPeriodSharesAcquisitionsToBeIssued": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:StockIssuedDuringPeriodSharesAcquisitionsToBeIssued]"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesAcquisitionsToBeIssued",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:StockIssuedDuringPeriodSharesNewIssuesWithSubscription]"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesNewIssuesWithSubscription",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_StockIssuedDuringPeriodValueAcquisitionsToBeIssued": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock issued and to be issued for acquisition of subsidiaries"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueAcquisitionsToBeIssued",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/StatementsOfCashFlows",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:StockIssuedDuringPeriodValueNewIssuesWithSubscription]"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueNewIssuesWithSubscription",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_SubscriptionReceivable": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Subscription receivable",
        "verboseLabel": "[custom:SubscriptionReceivable]"
       }
      }
     },
     "localname": "SubscriptionReceivable",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_SwisspeersAgMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Swisspeers AG, during the indicated time period.",
        "label": "Swisspeers AG"
       }
      }
     },
     "localname": "SwisspeersAgMember",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_SwitzerlandMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Switzerland [Member]"
       }
      }
     },
     "localname": "SwitzerlandMember",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_TenCustomersMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Ten Customers [Member]"
       }
      }
     },
     "localname": "TenCustomersMember",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ThirdPartyLoansMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Third Party Loans [Member]"
       }
      }
     },
     "localname": "ThirdPartyLoansMember",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_TotalIssuedInPeriodMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Total Issued In Period [Member]"
       }
      }
     },
     "localname": "TotalIssuedInPeriodMember",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_USAMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "U S A [Member]"
       }
      }
     },
     "localname": "USAMember",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_WhislTelecomLLCMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Whisl Telecom L L C [Member]"
       }
      }
     },
     "localname": "WhislTelecomLLCMember",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative",
      "http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails",
      "http://iqstel.com/role/Note4AcquisitionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_WriteOffOfDueFromRelatedParty": {
     "auth_ref": [],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 4.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "WriteOffOfDueFromRelatedParty",
        "verboseLabel": "Write-off of due from related party"
       }
      }
     },
     "localname": "WriteOffOfDueFromRelatedParty",
     "nsuri": "http://iqstel.com/20220930",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "dei_AmendmentDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of changes contained within amended document.",
        "label": "Amendment Description"
       }
      }
     },
     "localname": "AmendmentDescription",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_AmendmentFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.",
        "label": "Amendment Flag"
       }
      }
     },
     "localname": "AmendmentFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AnnualInformationForm": {
     "auth_ref": [
      "r601"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag with value true on a form if it is an annual report containing an annual information form.",
        "label": "Annual Information Form"
       }
      }
     },
     "localname": "AnnualInformationForm",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AuditedAnnualFinancialStatements": {
     "auth_ref": [
      "r601"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag with value true on a form if it is an annual report containing audited financial statements.",
        "label": "Audited Annual Financial Statements"
       }
      }
     },
     "localname": "AuditedAnnualFinancialStatements",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_CityAreaCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Area code of city",
        "label": "City Area Code"
       }
      }
     },
     "localname": "CityAreaCode",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_CountryRegion": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Region code of country",
        "label": "Country Region"
       }
      }
     },
     "localname": "CountryRegion",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_CoverAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cover page.",
        "label": "Cover [Abstract]"
       }
      }
     },
     "localname": "CoverAbstract",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "xbrltype": "stringItemType"
    },
    "dei_CurrentFiscalYearEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "End date of current fiscal year in the format --MM-DD.",
        "label": "Current Fiscal Year End Date"
       }
      }
     },
     "localname": "CurrentFiscalYearEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "gMonthDayItemType"
    },
    "dei_DocumentAccountingStandard": {
     "auth_ref": [
      "r600"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'.",
        "label": "Document Accounting Standard"
       }
      }
     },
     "localname": "DocumentAccountingStandard",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "accountingStandardItemType"
    },
    "dei_DocumentAnnualReport": {
     "auth_ref": [
      "r598",
      "r600",
      "r601"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as an annual report.",
        "label": "Document Annual Report"
       }
      }
     },
     "localname": "DocumentAnnualReport",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentFiscalPeriodFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.",
        "label": "Document Fiscal Period Focus"
       }
      }
     },
     "localname": "DocumentFiscalPeriodFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "fiscalPeriodItemType"
    },
    "dei_DocumentFiscalYearFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.",
        "label": "Document Fiscal Year Focus"
       }
      }
     },
     "localname": "DocumentFiscalYearFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "gYearItemType"
    },
    "dei_DocumentPeriodEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.",
        "label": "Document Period End Date"
       }
      }
     },
     "localname": "DocumentPeriodEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentPeriodStartDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The start date of the period covered in the document, in YYYY-MM-DD format.",
        "label": "Document Period Start Date"
       }
      }
     },
     "localname": "DocumentPeriodStartDate",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentQuarterlyReport": {
     "auth_ref": [
      "r599"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as an quarterly report.",
        "label": "Document Quarterly Report"
       }
      }
     },
     "localname": "DocumentQuarterlyReport",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentRegistrationStatement": {
     "auth_ref": [
      "r587"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as a registration statement.",
        "label": "Document Registration Statement"
       }
      }
     },
     "localname": "DocumentRegistrationStatement",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentShellCompanyEventDate": {
     "auth_ref": [
      "r600"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Date of event requiring a shell company report.",
        "label": "Document Shell Company Event Date"
       }
      }
     },
     "localname": "DocumentShellCompanyEventDate",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentShellCompanyReport": {
     "auth_ref": [
      "r600"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act.",
        "label": "Document Shell Company Report"
       }
      }
     },
     "localname": "DocumentShellCompanyReport",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentTransitionReport": {
     "auth_ref": [
      "r602"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as a transition report.",
        "label": "Document Transition Report"
       }
      }
     },
     "localname": "DocumentTransitionReport",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentType": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.",
        "label": "Document Type"
       }
      }
     },
     "localname": "DocumentType",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "submissionTypeItemType"
    },
    "dei_DocumentsIncorporatedByReferenceTextBlock": {
     "auth_ref": [
      "r590"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Documents incorporated by reference.",
        "label": "Documents Incorporated by Reference [Text Block]"
       }
      }
     },
     "localname": "DocumentsIncorporatedByReferenceTextBlock",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "textBlockItemType"
    },
    "dei_EntityAddressAddressLine1": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name",
        "label": "Entity Address, Address Line One"
       }
      }
     },
     "localname": "EntityAddressAddressLine1",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressAddressLine2": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 2 such as Street or Suite number",
        "label": "Entity Address, Address Line Two"
       }
      }
     },
     "localname": "EntityAddressAddressLine2",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressAddressLine3": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 3 such as an Office Park",
        "label": "Entity Address, Address Line Three"
       }
      }
     },
     "localname": "EntityAddressAddressLine3",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressCityOrTown": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the City or Town",
        "label": "Entity Address, City or Town"
       }
      }
     },
     "localname": "EntityAddressCityOrTown",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressCountry": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "ISO 3166-1 alpha-2 country code.",
        "label": "Entity Address, Country"
       }
      }
     },
     "localname": "EntityAddressCountry",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "countryCodeItemType"
    },
    "dei_EntityAddressPostalZipCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Code for the postal or zip code",
        "label": "Entity Address, Postal Zip Code"
       }
      }
     },
     "localname": "EntityAddressPostalZipCode",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressStateOrProvince": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the state or province.",
        "label": "Entity Address, State or Province"
       }
      }
     },
     "localname": "EntityAddressStateOrProvince",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "stateOrProvinceItemType"
    },
    "dei_EntityBankruptcyProceedingsReportingCurrent": {
     "auth_ref": [
      "r593"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For registrants involved in bankruptcy proceedings during the preceding five years, the value Yes indicates that the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court; the value No indicates the registrant has not.  Registrants not involved in bankruptcy proceedings during the preceding five years should not report this element.",
        "label": "Entity Bankruptcy Proceedings, Reporting Current"
       }
      }
     },
     "localname": "EntityBankruptcyProceedingsReportingCurrent",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityCentralIndexKey": {
     "auth_ref": [
      "r589"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.",
        "label": "Entity Central Index Key"
       }
      }
     },
     "localname": "EntityCentralIndexKey",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "centralIndexKeyItemType"
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.",
        "label": "Entity Common Stock, Shares Outstanding"
       }
      }
     },
     "localname": "EntityCommonStockSharesOutstanding",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "sharesItemType"
    },
    "dei_EntityCurrentReportingStatus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.",
        "label": "Entity Current Reporting Status"
       }
      }
     },
     "localname": "EntityCurrentReportingStatus",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityEmergingGrowthCompany": {
     "auth_ref": [
      "r589"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate if registrant meets the emerging growth company criteria.",
        "label": "Entity Emerging Growth Company"
       }
      }
     },
     "localname": "EntityEmergingGrowthCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityExTransitionPeriod": {
     "auth_ref": [
      "r609"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.",
        "label": "Elected Not To Use the Extended Transition Period"
       }
      }
     },
     "localname": "EntityExTransitionPeriod",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityFileNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.",
        "label": "Entity File Number"
       }
      }
     },
     "localname": "EntityFileNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "fileNumberItemType"
    },
    "dei_EntityFilerCategory": {
     "auth_ref": [
      "r589"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.",
        "label": "Entity Filer Category"
       }
      }
     },
     "localname": "EntityFilerCategory",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "filerCategoryItemType"
    },
    "dei_EntityIncorporationDateOfIncorporation": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Date when an entity was incorporated",
        "label": "Entity Incorporation, Date of Incorporation"
       }
      }
     },
     "localname": "EntityIncorporationDateOfIncorporation",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_EntityIncorporationStateCountryCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Two-character EDGAR code representing the state or country of incorporation.",
        "label": "Entity Incorporation, State or Country Code"
       }
      }
     },
     "localname": "EntityIncorporationStateCountryCode",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover",
      "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative"
     ],
     "xbrltype": "edgarStateCountryItemType"
    },
    "dei_EntityInteractiveDataCurrent": {
     "auth_ref": [
      "r605"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).",
        "label": "Entity Interactive Data Current"
       }
      }
     },
     "localname": "EntityInteractiveDataCurrent",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityPrimarySicNumber": {
     "auth_ref": [
      "r601"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Primary Standard Industrial Classification (SIC) Number for the Entity.",
        "label": "Entity Primary SIC Number"
       }
      }
     },
     "localname": "EntityPrimarySicNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "sicNumberItemType"
    },
    "dei_EntityPublicFloat": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.",
        "label": "Entity Public Float"
       }
      }
     },
     "localname": "EntityPublicFloat",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "monetaryItemType"
    },
    "dei_EntityRegistrantName": {
     "auth_ref": [
      "r589"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.",
        "label": "Entity Registrant Name"
       }
      }
     },
     "localname": "EntityRegistrantName",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityShellCompany": {
     "auth_ref": [
      "r589"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.",
        "label": "Entity Shell Company"
       }
      }
     },
     "localname": "EntityShellCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntitySmallBusiness": {
     "auth_ref": [
      "r589"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicates that the company is a Smaller Reporting Company (SRC).",
        "label": "Entity Small Business"
       }
      }
     },
     "localname": "EntitySmallBusiness",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityTaxIdentificationNumber": {
     "auth_ref": [
      "r589"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.",
        "label": "Entity Tax Identification Number"
       }
      }
     },
     "localname": "EntityTaxIdentificationNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "employerIdItemType"
    },
    "dei_EntityVoluntaryFilers": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.",
        "label": "Entity Voluntary Filers"
       }
      }
     },
     "localname": "EntityVoluntaryFilers",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityWellKnownSeasonedIssuer": {
     "auth_ref": [
      "r607"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.",
        "label": "Entity Well-known Seasoned Issuer"
       }
      }
     },
     "localname": "EntityWellKnownSeasonedIssuer",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_Extension": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Extension number for local phone number.",
        "label": "Extension"
       }
      }
     },
     "localname": "Extension",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_LocalPhoneNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Local phone number for entity.",
        "label": "Local Phone Number"
       }
      }
     },
     "localname": "LocalPhoneNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_NoTradingSymbolFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a security having no trading symbol.",
        "label": "No Trading Symbol Flag"
       }
      }
     },
     "localname": "NoTradingSymbolFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "trueItemType"
    },
    "dei_OtherReportingStandardItemNumber": {
     "auth_ref": [
      "r600"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "\"Item 17\" or \"Item 18\" specified when the basis of accounting is neither US GAAP nor IFRS.",
        "label": "Other Reporting Standard Item Number"
       }
      }
     },
     "localname": "OtherReportingStandardItemNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "otherReportingStandardItemNumberItemType"
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "auth_ref": [
      "r594"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.",
        "label": "Pre-commencement Issuer Tender Offer"
       }
      }
     },
     "localname": "PreCommencementIssuerTenderOffer",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_PreCommencementTenderOffer": {
     "auth_ref": [
      "r595"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.",
        "label": "Pre-commencement Tender Offer"
       }
      }
     },
     "localname": "PreCommencementTenderOffer",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_Security12bTitle": {
     "auth_ref": [
      "r588"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Title of a 12(b) registered security.",
        "label": "Title of 12(b) Security"
       }
      }
     },
     "localname": "Security12bTitle",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_Security12gTitle": {
     "auth_ref": [
      "r592"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Title of a 12(g) registered security.",
        "label": "Title of 12(g) Security"
       }
      }
     },
     "localname": "Security12gTitle",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_SecurityExchangeName": {
     "auth_ref": [
      "r591"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the Exchange on which a security is registered.",
        "label": "Security Exchange Name"
       }
      }
     },
     "localname": "SecurityExchangeName",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "edgarExchangeCodeItemType"
    },
    "dei_SecurityReportingObligation": {
     "auth_ref": [
      "r596"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "15(d), indicating whether the security has a reporting obligation under that section of the Exchange Act.",
        "label": "Security Reporting Obligation"
       }
      }
     },
     "localname": "SecurityReportingObligation",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "securityReportingObligationItemType"
    },
    "dei_SolicitingMaterial": {
     "auth_ref": [
      "r597"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.",
        "label": "Soliciting Material"
       }
      }
     },
     "localname": "SolicitingMaterial",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_TradingSymbol": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Trading symbol of an instrument as listed on an exchange.",
        "label": "Trading Symbol"
       }
      }
     },
     "localname": "TradingSymbol",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "tradingSymbolItemType"
    },
    "dei_WrittenCommunications": {
     "auth_ref": [
      "r608"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.",
        "label": "Written Communications"
       }
      }
     },
     "localname": "WrittenCommunications",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "srt_MajorCustomersAxis": {
     "auth_ref": [
      "r195",
      "r340",
      "r341",
      "r569"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by name or description of a single external customer or a group of external customers.",
        "label": "Customer [Axis]"
       }
      }
     },
     "localname": "MajorCustomersAxis",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_MaximumMember": {
     "auth_ref": [
      "r265",
      "r266",
      "r267",
      "r268",
      "r286",
      "r323",
      "r347",
      "r349",
      "r497",
      "r498",
      "r499",
      "r500",
      "r501",
      "r502",
      "r503",
      "r567",
      "r570",
      "r584",
      "r585"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Upper limit of the provided range.",
        "label": "Maximum [Member]"
       }
      }
     },
     "localname": "MaximumMember",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_MinimumMember": {
     "auth_ref": [
      "r265",
      "r266",
      "r267",
      "r268",
      "r286",
      "r323",
      "r347",
      "r349",
      "r497",
      "r498",
      "r499",
      "r500",
      "r501",
      "r502",
      "r503",
      "r567",
      "r570",
      "r584",
      "r585"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Lower limit of the provided range.",
        "label": "Minimum [Member]"
       }
      }
     },
     "localname": "MinimumMember",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_NameOfMajorCustomerDomain": {
     "auth_ref": [
      "r195",
      "r340",
      "r341",
      "r569"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Single external customer or group of external customers."
       }
      }
     },
     "localname": "NameOfMajorCustomerDomain",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_RangeAxis": {
     "auth_ref": [
      "r254",
      "r265",
      "r266",
      "r267",
      "r268",
      "r286",
      "r323",
      "r344",
      "r347",
      "r349",
      "r364",
      "r365",
      "r366",
      "r497",
      "r498",
      "r499",
      "r500",
      "r501",
      "r502",
      "r503",
      "r567",
      "r570",
      "r584",
      "r585"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by statistical measurement. Includes, but is not limited to, minimum, maximum, weighted average, arithmetic average, and median.",
        "label": "Statistical Measurement [Axis]"
       }
      }
     },
     "localname": "RangeAxis",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_RangeMember": {
     "auth_ref": [
      "r254",
      "r265",
      "r266",
      "r267",
      "r268",
      "r286",
      "r323",
      "r344",
      "r347",
      "r349",
      "r364",
      "r365",
      "r366",
      "r497",
      "r498",
      "r499",
      "r500",
      "r501",
      "r502",
      "r503",
      "r567",
      "r570",
      "r584",
      "r585"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Statistical measurement. Includes, but is not limited to, minimum, maximum, weighted average, arithmetic average, and median."
       }
      }
     },
     "localname": "RangeMember",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock": {
     "auth_ref": [
      "r580",
      "r606"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure of information about investment held by insurance company, excluding investment in related party.",
        "label": "Related Parties"
       }
      }
     },
     "localname": "SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_AccountingPoliciesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounting Policies [Abstract]"
       }
      }
     },
     "localname": "AccountingPoliciesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_AccountsAndOtherReceivablesNetCurrent": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer.",
        "label": "Other receivable"
       }
      }
     },
     "localname": "AccountsAndOtherReceivablesNetCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent": {
     "auth_ref": [
      "r40"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.",
        "label": "Total Other Current Liabilities"
       }
      }
     },
     "localname": "AccountsPayableAndAccruedLiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of liabilities incurred to vendors for goods and services received, and accrued liabilities classified as other, payable within one year or the normal operating cycle, if longer.",
        "label": "Accounts Payable and Other Accrued Liabilities, Current",
        "verboseLabel": "Other current liabilities"
       }
      }
     },
     "localname": "AccountsPayableAndOtherAccruedLiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccountsPayableCurrent": {
     "auth_ref": [
      "r38",
      "r494"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      },
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 1.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Accounts payable"
       }
      }
     },
     "localname": "AccountsPayableCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock": {
     "auth_ref": [
      "r211"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of allowance for credit loss on accounts receivable.",
        "label": "Accounts Receivable and Allowance for Uncollectible Accounts"
       }
      }
     },
     "localname": "AccountsReceivableAllowanceForCreditLossTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_AccountsReceivableNetCurrent": {
     "auth_ref": [
      "r197",
      "r198"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      },
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 2.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.",
        "label": "Accounts receivable, net"
       }
      }
     },
     "localname": "AccountsReceivableNetCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff": {
     "auth_ref": [
      "r216"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of writeoff of accrued interest on accounts receivable classified as noncurrent recognized by reversing interest income.",
        "label": "Accounts Receivable, Noncurrent, Accrued Interest, Writeoff"
       }
      }
     },
     "localname": "AccountsReceivableNoncurrentAccruedInterestWriteoff",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccruedBonusesCurrent": {
     "auth_ref": [
      "r42"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of obligations incurred and payable for incentive compensation awarded to employees and directors or earned by them based on the terms of one or more relevant arrangements. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Accrued Bonuses, Current"
       }
      }
     },
     "localname": "AccruedBonusesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccruedEmployeeBenefitsCurrent": {
     "auth_ref": [
      "r42"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Employee benefits"
       }
      }
     },
     "localname": "AccruedEmployeeBenefitsCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent": {
     "auth_ref": [
      "r530",
      "r557"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 4.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them.",
        "label": "Accrued Employee Benefits",
        "verboseLabel": "Employee benefits, non-current"
       }
      }
     },
     "localname": "AccruedEmployeeBenefitsCurrentAndNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccruedLiabilitiesCurrent": {
     "auth_ref": [
      "r42"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Accrued liabilities"
       }
      }
     },
     "localname": "AccruedLiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccruedSalariesCurrent": {
     "auth_ref": [
      "r9",
      "r42"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Salary payable - management",
        "verboseLabel": "Accrued Salaries, Current"
       }
      }
     },
     "localname": "AccruedSalariesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment": {
     "auth_ref": [
      "r15",
      "r250"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.",
        "label": "Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment"
       }
      }
     },
     "localname": "AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails",
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Accumulated Other Comprehensive Income (Loss) [Line Items]"
       }
      }
     },
     "localname": "AccumulatedOtherComprehensiveIncomeLossLineItems",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax": {
     "auth_ref": [
      "r30",
      "r53",
      "r54",
      "r55",
      "r552",
      "r575",
      "r576"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 5.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.",
        "label": "Accumulated other comprehensive loss"
       }
      }
     },
     "localname": "AccumulatedOtherComprehensiveIncomeLossNetOfTax",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeLossTable": {
     "auth_ref": [
      "r62",
      "r63",
      "r462",
      "r463",
      "r464",
      "r465",
      "r466",
      "r467"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of information about components of accumulated other comprehensive income (loss).",
        "label": "Accumulated Other Comprehensive Income (Loss) [Table]"
       }
      }
     },
     "localname": "AccumulatedOtherComprehensiveIncomeLossTable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AcquisitionCosts": {
     "auth_ref": [
      "r507",
      "r508"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The capitalized costs incurred during the period (excluded from amortization) to purchase, lease or otherwise acquire an unproved property, including costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers' fees, recording fees, legal costs, and other costs incurred in acquiring properties.",
        "label": "Acquisition Costs, Period Cost"
       }
      }
     },
     "localname": "AcquisitionCosts",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4AcquisitionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AcquisitionCostsCumulative": {
     "auth_ref": [
      "r509"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The capitalized costs incurred (excluded from amortization), as of the date of the balance sheet, to purchase, lease or otherwise acquire an unproved property, including costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers' fees, recording fees, legal costs, and other costs incurred in acquiring properties.",
        "label": "Acquisition Costs, Cumulative"
       }
      }
     },
     "localname": "AcquisitionCostsCumulative",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails",
      "http://iqstel.com/role/Note4AcquisitionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AdditionalPaidInCapital": {
     "auth_ref": [
      "r28",
      "r494"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.",
        "label": "Additional paid in capital"
       }
      }
     },
     "localname": "AdditionalPaidInCapital",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AdditionalPaidInCapitalMember": {
     "auth_ref": [
      "r120",
      "r121",
      "r122",
      "r368",
      "r369",
      "r370",
      "r447"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders.",
        "label": "Additional Paid-in Capital [Member]"
       }
      }
     },
     "localname": "AdditionalPaidInCapitalMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_AdjustmentForAmortization": {
     "auth_ref": [
      "r96",
      "r245"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 6.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 6.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives.",
        "label": "Amortization of debt discount"
       }
      }
     },
     "localname": "AdjustmentForAmortization",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Adjustments to reconcile net loss to net cash used in operating activities:"
       }
      }
     },
     "localname": "AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts": {
     "auth_ref": [
      "r200"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 3.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 3.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.",
        "label": "Bad debt",
        "verboseLabel": "Allowance for Loan and Lease Loss, Recovery of Bad Debts"
       }
      }
     },
     "localname": "AllowanceForLoanAndLeaseLossRecoveryOfBadDebts",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs": {
     "auth_ref": [
      "r199"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of loans and leases that have been written off from both loan receivables and allowance reserve for credit loss.",
        "label": "Allowance for Loan and Lease Losses, Write-offs"
       }
      }
     },
     "localname": "AllowanceForLoanAndLeaseLossesWriteOffs",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AmortizationOfDebtDiscountPremium": {
     "auth_ref": [
      "r79",
      "r96",
      "r306",
      "r472"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.",
        "label": "Amortization of Debt Discount (Premium)"
       }
      }
     },
     "localname": "AmortizationOfDebtDiscountPremium",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AmortizationOfFinancingCostsAndDiscounts": {
     "auth_ref": [
      "r96",
      "r306",
      "r314",
      "r315",
      "r473"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of amortization expense attributable to debt discount (premium) and debt issuance costs.",
        "label": "Amortization of Debt Issuance Costs and Discounts"
       }
      }
     },
     "localname": "AmortizationOfFinancingCostsAndDiscounts",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember": {
     "auth_ref": [
      "r52",
      "r55",
      "r62",
      "r63",
      "r64",
      "r430"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Accumulated change in equity from transactions and other events and circumstances from non-owner sources, including the portion attributable to the noncontrolling interest. Excludes net income (loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners.",
        "label": "AOCI Including Portion Attributable to Noncontrolling Interest [Member]"
       }
      }
     },
     "localname": "AociIncludingPortionAttributableToNoncontrollingInterestMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_Assets": {
     "auth_ref": [
      "r17",
      "r113",
      "r174",
      "r181",
      "r188",
      "r204",
      "r270",
      "r271",
      "r272",
      "r274",
      "r275",
      "r276",
      "r277",
      "r278",
      "r279",
      "r281",
      "r282",
      "r423",
      "r431",
      "r459",
      "r492",
      "r494",
      "r524",
      "r548"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      },
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.",
        "label": "Assets",
        "totalLabel": "TOTAL ASSETS"
       }
      }
     },
     "localname": "Assets",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AssetsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ASSETS",
        "verboseLabel": "Assets"
       }
      }
     },
     "localname": "AssetsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual",
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails",
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AssetsCurrent": {
     "auth_ref": [
      "r7",
      "r36",
      "r113",
      "r204",
      "r270",
      "r271",
      "r272",
      "r274",
      "r275",
      "r276",
      "r277",
      "r278",
      "r279",
      "r281",
      "r282",
      "r423",
      "r431",
      "r459",
      "r492",
      "r494"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      },
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 1.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.",
        "label": "Current assets",
        "totalLabel": "Total Current Assets"
       }
      }
     },
     "localname": "AssetsCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual",
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails",
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AssetsCurrentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current Assets"
       }
      }
     },
     "localname": "AssetsCurrentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AssetsNoncurrent": {
     "auth_ref": [
      "r113",
      "r204",
      "r270",
      "r271",
      "r272",
      "r274",
      "r275",
      "r276",
      "r277",
      "r278",
      "r279",
      "r281",
      "r282",
      "r423",
      "r431",
      "r459",
      "r492"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.",
        "label": "Non-current assets"
       }
      }
     },
     "localname": "AssetsNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails",
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate": {
     "auth_ref": [
      "r203"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This item represents the volatility of the security's fair value, represented as a percentage, which was considered as one of the potential factors in reaching a conclusion that the available-for-sale investments are not other-than-temporarily impaired.",
        "label": "Available-for-Sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Fair Value Volatility, Rate"
       }
      }
     },
     "localname": "AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_AverageTermOfCreditRiskDerivatives1": {
     "auth_ref": [
      "r442"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Average period covered by credit risk derivative contracts, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "Average Term of Credit Risk Derivatives"
       }
      }
     },
     "localname": "AverageTermOfCreditRiskDerivatives1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_BasisOfAccountingPolicyPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).",
        "label": "Basis of Presentation"
       }
      }
     },
     "localname": "BasisOfAccountingPolicyPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_BridgeLoanMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Financing which is expected to be replaced by a medium to long-term loan. The loan \"bridges\" the gap in time when otherwise no financing would be in place.",
        "label": "Bridge Loan [Member]"
       }
      }
     },
     "localname": "BridgeLoanMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_BusinessAcquisitionAcquireeDomain": {
     "auth_ref": [
      "r346",
      "r348",
      "r410"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Identification of the acquiree in a material business combination (or series of individually immaterial business combinations), which may include the name or other type of identification of the acquiree."
       }
      }
     },
     "localname": "BusinessAcquisitionAcquireeDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative",
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails",
      "http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails",
      "http://iqstel.com/role/Note4AcquisitionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_BusinessAcquisitionAxis": {
     "auth_ref": [
      "r346",
      "r348",
      "r402",
      "r403",
      "r410"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by business combination or series of individually immaterial business combinations.",
        "label": "Business Acquisition [Axis]"
       }
      }
     },
     "localname": "BusinessAcquisitionAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative",
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails",
      "http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails",
      "http://iqstel.com/role/Note4AcquisitionsDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition.",
        "label": "Business Acquisition, Transaction Costs",
        "verboseLabel": "Payable for acquisition of subsidiaries"
       }
      }
     },
     "localname": "BusinessAcquisitionCostOfAcquiredEntityTransactionCosts",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessAcquisitionLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Business Acquisition [Line Items]"
       }
      }
     },
     "localname": "BusinessAcquisitionLineItems",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails",
      "http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails",
      "http://iqstel.com/role/Note4AcquisitionsDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired": {
     "auth_ref": [
      "r398"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of voting equity interests acquired at the acquisition date in the business combination.",
        "label": "Business Acquisition, Percentage of Voting Interests Acquired"
       }
      }
     },
     "localname": "BusinessAcquisitionPercentageOfVotingInterestsAcquired",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-AcquisitionDetailsNarrative"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_BusinessAcquisitionProFormaInformationTextBlock": {
     "auth_ref": [
      "r400",
      "r401"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.",
        "label": "NOTE 4 - ACQUISITIONS - Unaudited Pro Forma Results of Operations",
        "verboseLabel": "NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations"
       }
      }
     },
     "localname": "BusinessAcquisitionProFormaInformationTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-AcquisitionTables",
      "http://iqstel.com/role/Note4AcquisitionsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss": {
     "auth_ref": [
      "r400",
      "r401"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The pro forma net Income or Loss for the period as if the business combination or combinations had been completed at the beginning of a period.",
        "label": "Net Loss"
       }
      }
     },
     "localname": "BusinessAcquisitionsProFormaNetIncomeLoss",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessAcquisitionsProFormaRevenue": {
     "auth_ref": [
      "r400",
      "r401"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The pro forma revenue for a period as if the business combination or combinations had been completed at the beginning of the period.",
        "label": "Business Acquisition, Pro Forma Revenue",
        "verboseLabel": "Revenues"
       }
      }
     },
     "localname": "BusinessAcquisitionsProFormaRevenue",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The net effect on income before taxes of the amortization and accretion of premiums, discounts and intangible assets in the year of acquisition, when the assets of the acquired institution exceed 10 percent of the consolidated assets at the end of the most recent period.",
        "label": "Business Acquisitions, Purchase Price Allocation, Year of Acquisition, Net Effect on Income"
       }
      }
     },
     "localname": "BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails",
      "http://iqstel.com/role/Note4-AcquisitionDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationAcquiredReceivablesFairValue": {
     "auth_ref": [
      "r405"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fair value of acquired receivable from business combination, excluding certain loans and debt securities acquired in transfer.",
        "label": "Business Combination, Acquired Receivable, Fair Value"
       }
      }
     },
     "localname": "BusinessCombinationAcquiredReceivablesFairValue",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue": {
     "auth_ref": [
      "r408"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This element represents the fair value of the noncontrolling interest in the acquiree at the acquisition date.",
        "label": "Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value"
       }
      }
     },
     "localname": "BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationAcquisitionRelatedCosts": {
     "auth_ref": [
      "r397"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities.",
        "label": "Acquisition of subsidiaries, net of cash acquired"
       }
      }
     },
     "localname": "BusinessCombinationAcquisitionRelatedCosts",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationAndAssetAcquisitionAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination and Asset Acquisition [Abstract]"
       }
      }
     },
     "localname": "BusinessCombinationAndAssetAcquisitionAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized": {
     "auth_ref": [
      "r407"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The net amount, measured at acquisition-date fair value, of all the assets acquired and liabilities assumed that arise from contingencies and were recognized by the entity.",
        "label": "Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net"
       }
      }
     },
     "localname": "BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationContingentConsiderationLiability": {
     "auth_ref": [
      "r412",
      "r413",
      "r414"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of liability recognized arising from contingent consideration in a business combination.",
        "label": "Business Combination, Contingent Consideration, Liability"
       }
      }
     },
     "localname": "BusinessCombinationContingentConsiderationLiability",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets": {
     "auth_ref": [
      "r406"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of assets acquired at the acquisition date.",
        "label": "Total identifiable assets"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents": {
     "auth_ref": [
      "r406"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.",
        "label": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents",
        "verboseLabel": "Cash"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails",
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther": {
     "auth_ref": [
      "r406"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of other assets expected to be realized or consumed before one year or the normal operating cycle, if longer, acquired at the acquisition date.",
        "label": "Other current assets"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities": {
     "auth_ref": [
      "r406"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.",
        "label": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable": {
     "auth_ref": [
      "r406"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.",
        "label": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable",
        "verboseLabel": "Accounts payable"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails",
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets": {
     "auth_ref": [
      "r406"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit, acquired at the acquisition date.",
        "label": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets",
        "verboseLabel": "Intangible asset"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities": {
     "auth_ref": [
      "r406"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of liabilities assumed at the acquisition date.",
        "label": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities",
        "verboseLabel": "Total liabilities assumed"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails",
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet": {
     "auth_ref": [
      "r404",
      "r406"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.",
        "label": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net",
        "verboseLabel": "Total net assets"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails",
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets": {
     "auth_ref": [
      "r406"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date.",
        "label": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment": {
     "auth_ref": [
      "r404",
      "r406"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of property, plant, and equipment recognized as of the acquisition date.",
        "label": "Property and equipment"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest": {
     "auth_ref": [
      "r406"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount recognized as of the acquisition date for the assets, including goodwill, in excess of (less than) the aggregate liabilities assumed, less the noncontrolling interest in the acquiree.",
        "label": "Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest",
        "verboseLabel": "Non-controlling interest"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails",
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock": {
     "auth_ref": [
      "r399"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of transactions that are recognized separately from the acquisition of assets and assumptions of liabilities in the business combination.",
        "label": "NOTE 4 \u2013 ACQUISITIONS",
        "verboseLabel": "NOTE 4 - ACQUISITION"
       }
      }
     },
     "localname": "BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition",
      "http://iqstel.com/role/Note4Acquisitions"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_BusinessCombinationsPolicy": {
     "auth_ref": [
      "r396"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for completed business combinations (purchase method, acquisition method or combination of entities under common control). This accounting policy may include a general discussion of the purchase method or acquisition method of accounting (including for example, the treatment accorded contingent consideration, the identification of assets and liabilities, the purchase price allocation process, how the fair values of acquired assets and liabilities are determined) and the entity's specific application thereof. An entity that acquires another entity in a leveraged buyout transaction generally discloses the accounting policy followed by the acquiring entity in determining the basis used to value its interest in the acquired entity, and the rationale for that accounting policy.",
        "label": "Business Combinations"
       }
      }
     },
     "localname": "BusinessCombinationsPolicy",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_Cash": {
     "auth_ref": [
      "r13",
      "r494",
      "r577",
      "r578"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.",
        "label": "Cash"
       }
      }
     },
     "localname": "Cash",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashAndCashEquivalentsAtCarryingValue": {
     "auth_ref": [
      "r5",
      "r13",
      "r98"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 1.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.",
        "label": "Cash and Cash Equivalents, at Carrying Value",
        "verboseLabel": "Cash"
       }
      }
     },
     "localname": "CashAndCashEquivalentsAtCarryingValue",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashAndCashEquivalentsPolicyTextBlock": {
     "auth_ref": [
      "r99"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.",
        "label": "Cash and Cash Equivalents"
       }
      }
     },
     "localname": "CashAndCashEquivalentsPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents": {
     "auth_ref": [
      "r91",
      "r98",
      "r104"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.",
        "label": "Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents",
        "periodEndLabel": "Cash, end of period",
        "periodStartLabel": "Cash, beginning of period"
       }
      }
     },
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect": {
     "auth_ref": [
      "r91",
      "r461"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.",
        "label": "Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect",
        "totalLabel": "Net change in cash"
       }
      }
     },
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-cash transactions:"
       }
      }
     },
     "localname": "CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ClassOfStockDomain": {
     "auth_ref": [
      "r23",
      "r24",
      "r25",
      "r110",
      "r113",
      "r135",
      "r136",
      "r139",
      "r141",
      "r143",
      "r149",
      "r150",
      "r151",
      "r204",
      "r270",
      "r275",
      "r276",
      "r277",
      "r281",
      "r282",
      "r321",
      "r322",
      "r325",
      "r329",
      "r335",
      "r459",
      "r603"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Share of stock differentiated by the voting rights the holder receives. Examples include, but are not limited to, common stock, redeemable preferred stock, nonredeemable preferred stock, and convertible stock."
       }
      }
     },
     "localname": "ClassOfStockDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual",
      "http://iqstel.com/role/BalanceSheetsAnnualParenthetical",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1": {
     "auth_ref": [
      "r336"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Exercise price per share or per unit of warrants or rights outstanding.",
        "label": "Class of Warrant or Right, Exercise Price of Warrants or Rights"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_CommitmentsAndContingenciesDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Commitments and Contingencies Disclosure [Abstract]"
       }
      }
     },
     "localname": "CommitmentsAndContingenciesDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_CommitmentsAndContingenciesDisclosureTextBlock": {
     "auth_ref": [
      "r262",
      "r263",
      "r264",
      "r269",
      "r581"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for commitments and contingencies.",
        "label": "NOTE 10 \u2013 COMMITMENTS AND CONTINGENCIES",
        "verboseLabel": "NOTE 14 \u2013 COMMITMENTS AND CONTINGENCIES"
       }
      }
     },
     "localname": "CommitmentsAndContingenciesDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note10CommitmentsAndContingencies",
      "http://iqstel.com/role/Note14CommitmentsAndContingencies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_CommonStockMember": {
     "auth_ref": [
      "r120",
      "r121",
      "r447"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Stock that is subordinate to all other stock of the issuer.",
        "label": "Common Stock [Member]"
       }
      }
     },
     "localname": "CommonStockMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_CommonStockParOrStatedValuePerShare": {
     "auth_ref": [
      "r25"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Face amount or stated value per share of common stock.",
        "label": "Common Stock, Par or Stated Value Per Share"
       }
      }
     },
     "localname": "CommonStockParOrStatedValuePerShare",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsAnnualParenthetical",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable": {
     "auth_ref": [
      "r25"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of subscription receivable from investors who have been allocated common stock.",
        "label": "Common Stock, Share Subscribed but Unissued, Subscriptions Receivable",
        "verboseLabel": "Subscription receivable"
       }
      }
     },
     "localname": "CommonStockShareSubscribedButUnissuedSubscriptionsReceivable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CommonStockSharesAuthorized": {
     "auth_ref": [
      "r25"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The maximum number of common shares permitted to be issued by an entity's charter and bylaws.",
        "label": "Common Stock, Shares Authorized"
       }
      }
     },
     "localname": "CommonStockSharesAuthorized",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsAnnualParenthetical",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockSharesIssued": {
     "auth_ref": [
      "r25"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.",
        "label": "Common Stock, Shares, Issued"
       }
      }
     },
     "localname": "CommonStockSharesIssued",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockSharesOutstanding": {
     "auth_ref": [
      "r25",
      "r335"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.",
        "label": "Common Stock, Shares, Outstanding"
       }
      }
     },
     "localname": "CommonStockSharesOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsAnnualParenthetical",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockSharesSubscribedButUnissued": {
     "auth_ref": [
      "r25"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.",
        "label": "Common Stock, Shares Subscribed but Unissued"
       }
      }
     },
     "localname": "CommonStockSharesSubscribedButUnissued",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockSharesSubscriptions": {
     "auth_ref": [
      "r25",
      "r320"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Monetary value of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.",
        "label": "Common Stock, Value, Subscriptions"
       }
      }
     },
     "localname": "CommonStockSharesSubscriptions",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CommonStockValue": {
     "auth_ref": [
      "r25",
      "r494"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.",
        "label": "Common stock: 300,000,000 authorized; $0.001 par value 151,830,378 and 147,477,358 shares issued and outstanding, respectively",
        "verboseLabel": "Common stock: 300,000,000 authorized; $0.001 par value 147,477,358 and 118,133,432 shares issued and outstanding, respectively"
       }
      }
     },
     "localname": "CommonStockValue",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ComprehensiveIncomeMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.",
        "label": "Comprehensive Income [Member]"
       }
      }
     },
     "localname": "ComprehensiveIncomeMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ComprehensiveIncomeNetOfTax": {
     "auth_ref": [
      "r57",
      "r59",
      "r60",
      "r71",
      "r535",
      "r562"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.",
        "label": "Net comprehensive loss attributed to stockholders of iQSTEL Inc.",
        "totalLabel": "Net comprehensive income (loss) attributed to stockholders of iQSTEL Inc."
       }
      }
     },
     "localname": "ComprehensiveIncomeNetOfTax",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ComprehensiveIncomeNetOfTaxAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Comprehensive income (loss)"
       }
      }
     },
     "localname": "ComprehensiveIncomeNetOfTaxAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest": {
     "auth_ref": [
      "r57",
      "r59",
      "r70",
      "r421",
      "r422",
      "r435",
      "r534",
      "r561"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.",
        "label": "Less: Comprehensive income attributable to noncontrolling interests"
       }
      }
     },
     "localname": "ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest": {
     "auth_ref": [
      "r57",
      "r59",
      "r69",
      "r420",
      "r435",
      "r533",
      "r560"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.",
        "label": "Total comprehensive income (loss)",
        "totalLabel": "Total comprehensive income (loss)"
       }
      }
     },
     "localname": "ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ComputerEquipmentMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Long lived, depreciable assets that are used in the creation, maintenance and utilization of information systems.",
        "label": "Computer Equipment [Member]"
       }
      }
     },
     "localname": "ComputerEquipmentMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ComputerSoftwareIntangibleAssetMember": {
     "auth_ref": [
      "r240",
      "r243",
      "r411"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Collection of computer programs and related data that provide instructions to a computer, for example, but not limited to, application program, control module or operating system, that perform one or more particular functions or tasks.",
        "label": "Computer Software, Intangible Asset [Member]"
       }
      }
     },
     "localname": "ComputerSoftwareIntangibleAssetMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ConcentrationRiskDisclosureTextBlock": {
     "auth_ref": [
      "r161"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.",
        "label": "Concentrations of Credit Risk"
       }
      }
     },
     "localname": "ConcentrationRiskDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ConcentrationRiskPercentage1": {
     "auth_ref": [
      "r156",
      "r157",
      "r195",
      "r457",
      "r458"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the \"benchmark\" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.",
        "label": "Concentration Risk, Percentage"
       }
      }
     },
     "localname": "ConcentrationRiskPercentage1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ConsolidationPolicyTextBlock": {
     "auth_ref": [
      "r106",
      "r425"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.",
        "label": "Consolidation Policy"
       }
      }
     },
     "localname": "ConsolidationPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ConvertibleDebtNoncurrent": {
     "auth_ref": [
      "r47"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 2.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying amount of long-term convertible debt as of the balance sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle, if longer. The debt is convertible into another form of financial instrument, typically the entity's common stock.",
        "label": "Convertible notes - net of discount of $0 and $2,184"
       }
      }
     },
     "localname": "ConvertibleDebtNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ConvertibleDebtTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of convertible debt instrument. Includes, but is not limited to, principal amount and amortized premium or discount.",
        "label": "NOTE 9 - CONVERTIBLE LOANS"
       }
      }
     },
     "localname": "ConvertibleDebtTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ConvertibleLongTermNotesPayable": {
     "auth_ref": [
      "r47"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Convertible Notes Payable, excluding current portion. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.",
        "label": "Long-term convertible notes"
       }
      }
     },
     "localname": "ConvertibleLongTermNotesPayable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ConvertibleNotesPayable": {
     "auth_ref": [
      "r21",
      "r526",
      "r550",
      "r579"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder.",
        "label": "Total convertible notes payable"
       }
      }
     },
     "localname": "ConvertibleNotesPayable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ConvertibleNotesPayableCurrent": {
     "auth_ref": [
      "r42"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of the portion of long-term debt due within one year or the operating cycle if longer identified as Convertible Notes Payable. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.",
        "label": "Less: current portion of convertible notes"
       }
      }
     },
     "localname": "ConvertibleNotesPayableCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ConvertibleSubordinatedDebtCurrent": {
     "auth_ref": [
      "r42"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 5.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The portion of the carrying value of convertible subordinated debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. This form of debt can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder, and places a lender in a lien position behind debt having a higher priority of repayment upon liquidation of the entity's assets.",
        "label": "Current portion of convertible notes - net of discount of $0 and $370,106"
       }
      }
     },
     "localname": "ConvertibleSubordinatedDebtCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CostOfRevenue": {
     "auth_ref": [
      "r76",
      "r113",
      "r204",
      "r270",
      "r271",
      "r272",
      "r275",
      "r276",
      "r277",
      "r278",
      "r279",
      "r281",
      "r282",
      "r459"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 2.0,
       "parentTag": "us-gaap_GrossProfit",
       "weight": -1.0
      },
      "http://iqstel.com/role/StatementsOfOperationsAnnual": {
       "order": 2.0,
       "parentTag": "us-gaap_GrossProfit",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate cost of goods produced and sold and services rendered during the reporting period.",
        "label": "Cost of revenue",
        "verboseLabel": "Cost of revenues"
       }
      }
     },
     "localname": "CostOfRevenue",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails",
      "http://iqstel.com/role/Note15-Segment",
      "http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails",
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CostOfSalesPolicyTextBlock": {
     "auth_ref": [
      "r342"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for cost of product sold and service rendered.",
        "label": "Cost of Goods and Service [Policy Text Block]",
        "verboseLabel": "Cost of revenue"
       }
      }
     },
     "localname": "CostOfSalesPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_CreditLossFinancialInstrumentPolicyTextBlock": {
     "auth_ref": [
      "r206",
      "r207",
      "r208",
      "r209",
      "r210",
      "r212",
      "r213",
      "r214",
      "r215",
      "r216",
      "r217",
      "r218",
      "r219",
      "r220",
      "r221",
      "r222",
      "r223",
      "r224"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for credit loss on financial instrument measured at amortized cost basis, net investment in lease, off-balance sheet credit exposure, and available-for-sale debt security. Includes, but is not limited to, methodology used to estimate allowance for credit loss, how writeoff of uncollectible amount is recognized, and determination of past due status and nonaccrual status.",
        "label": "Financial Instruments"
       }
      }
     },
     "localname": "CreditLossFinancialInstrumentPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DebtConversionConvertedInstrumentAmount1": {
     "auth_ref": [
      "r101",
      "r103"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The value of the financial instrument(s) that the original debt is being converted into in a noncash (or part noncash) transaction. \"Part noncash\" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.",
        "label": "Debt Conversion, Converted Instrument, Amount",
        "verboseLabel": "Common stock issued for conversion of debt"
       }
      }
     },
     "localname": "DebtConversionConvertedInstrumentAmount1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Disclosure [Abstract]"
       }
      }
     },
     "localname": "DebtDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtDisclosureTextBlock": {
     "auth_ref": [
      "r109",
      "r289",
      "r290",
      "r291",
      "r292",
      "r293",
      "r294",
      "r295",
      "r300",
      "r307",
      "r308",
      "r309",
      "r318"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.",
        "label": "NOTE 6 \u2013LOANS PAYABLE",
        "verboseLabel": "NOTE 7 \u2013LOANS PAYABLE"
       }
      }
     },
     "localname": "DebtDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayable",
      "http://iqstel.com/role/Note7LoansPayable"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DebtInstrumentAxis": {
     "auth_ref": [
      "r19",
      "r20",
      "r21",
      "r112",
      "r118",
      "r283",
      "r284",
      "r285",
      "r286",
      "r287",
      "r288",
      "r290",
      "r296",
      "r297",
      "r298",
      "r299",
      "r301",
      "r302",
      "r303",
      "r304",
      "r305",
      "r306",
      "r312",
      "r313",
      "r314",
      "r315",
      "r474",
      "r525",
      "r526",
      "r547"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of debt instrument, including, but not limited to, draws against credit facilities.",
        "label": "Debt Instrument [Axis]"
       }
      }
     },
     "localname": "DebtInstrumentAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtInstrumentCarryingAmount": {
     "auth_ref": [
      "r21",
      "r310",
      "r526",
      "r547"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt.",
        "label": "Long-Term Debt, Gross"
       }
      }
     },
     "localname": "DebtInstrumentCarryingAmount",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentDecreaseForgiveness": {
     "auth_ref": [
      "r112"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Decrease for amounts of indebtedness forgiven by the holder of the debt instrument.",
        "label": "Debt forgiveness",
        "verboseLabel": "Debt Instrument, Decrease, Forgiveness"
       }
      }
     },
     "localname": "DebtInstrumentDecreaseForgiveness",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentInterestRateStatedPercentage": {
     "auth_ref": [
      "r45",
      "r284"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Contractual interest rate for funds borrowed, under the debt agreement.",
        "label": "Debt Instrument, Interest Rate, Stated Percentage"
       }
      }
     },
     "localname": "DebtInstrumentInterestRateStatedPercentage",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_DebtInstrumentNameDomain": {
     "auth_ref": [
      "r47",
      "r112",
      "r118",
      "r283",
      "r284",
      "r285",
      "r286",
      "r287",
      "r288",
      "r290",
      "r296",
      "r297",
      "r298",
      "r299",
      "r301",
      "r302",
      "r303",
      "r304",
      "r305",
      "r306",
      "r312",
      "r313",
      "r314",
      "r315",
      "r474"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The name for the particular debt instrument or borrowing that distinguishes it from other debt instruments or borrowings, including draws against credit facilities."
       }
      }
     },
     "localname": "DebtInstrumentNameDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_DebtInstrumentPaymentTerms": {
     "auth_ref": [
      "r46",
      "r543"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of the payment terms of the debt instrument (for example, whether periodic payments include principal and frequency of payments) and discussion about any contingencies associated with the payment.",
        "label": "Debt Instrument, Payment Terms"
       }
      }
     },
     "localname": "DebtInstrumentPaymentTerms",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtInstrumentUnamortizedDiscount": {
     "auth_ref": [
      "r296",
      "r472",
      "r475"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after accumulated amortization, of debt discount.",
        "label": "Debt Instrument, Unamortized Discount"
       }
      }
     },
     "localname": "DebtInstrumentUnamortizedDiscount",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentUnamortizedDiscountCurrent": {
     "auth_ref": [
      "r472",
      "r475"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of debt discount to be amortized within one year or within the normal operating cycle, if longer.",
        "label": "Debt Instrument, Unamortized Discount, Current"
       }
      }
     },
     "localname": "DebtInstrumentUnamortizedDiscountCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsAnnualParenthetical",
      "http://iqstel.com/role/BalanceSheetsParenthetical"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent": {
     "auth_ref": [
      "r472",
      "r475"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of debt discount to be amortized after one year or the normal operating cycle, if longer.",
        "label": "Debt Instrument, Unamortized Discount, Noncurrent"
       }
      }
     },
     "localname": "DebtInstrumentUnamortizedDiscountNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsAnnualParenthetical"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentUnamortizedPremium": {
     "auth_ref": [
      "r296",
      "r472",
      "r475"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after accumulated amortization, of debt premium.",
        "label": "Debt Instrument, Unamortized Premium",
        "negatedLabel": "Less: Unamortized debt discount"
       }
      }
     },
     "localname": "DebtInstrumentUnamortizedPremium",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss": {
     "auth_ref": [
      "r202"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of gain (loss) in accumulated other comprehensive income (AOCI) of derivative hedging forecasted acquisition of investment in debt security measured at amortized cost (held-to-maturity), transferred to investment in debt security measured at fair value with changes in fair value recognized in other comprehensive income (available-for-sale) and net income (trading).",
        "label": "Debt Securities, Held-to-Maturity, Transfer, Derivative Hedge, Gain (Loss)"
       }
      }
     },
     "localname": "DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1": {
     "auth_ref": [
      "r491"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of net gain (loss) on settlement of other claims for entities in bankruptcy, reported as a reorganization item.",
        "label": "Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net"
       }
      }
     },
     "localname": "DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts": {
     "auth_ref": [
      "r491"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of write-off of debt issuance costs and debt discounts related to prepetition debt obligations.",
        "label": "Debtor Reorganization Items, Write-off of Debt Issuance Costs and Debt Discounts"
       }
      }
     },
     "localname": "DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredCompensationArrangementsOverallDescription": {
     "auth_ref": [
      "r351"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "General description of deferred compensation arrangements. Deferred compensation represents currently earned compensation that, under the terms of a profit-sharing, rabbi trust, pension, employee contract, or equity-based (including stock or unit option) plan, is not actually paid until a later date and is therefore not taxable until that date. May also include some split-dollar life insurance arrangements. This type of arrangement is usually made to help employees postpone paying taxes on the income and also to retain employees longer.",
        "label": "Deferred Compensation Arrangements, Overall, Description"
       }
      }
     },
     "localname": "DeferredCompensationArrangementsOverallDescription",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]"
       }
      }
     },
     "localname": "DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.",
        "label": "NOTE 5 \u2013 PREPAID AND OTHER CURRENT ASSETS"
       }
      }
     },
     "localname": "DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DeferredTaxAssetsDeferredIncome": {
     "auth_ref": [
      "r384",
      "r385"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 5.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from deferred income.",
        "label": "Deferred tax assets"
       }
      }
     },
     "localname": "DeferredTaxAssetsDeferredIncome",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsGross": {
     "auth_ref": [
      "r379"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.",
        "label": "Deferred tax asset"
       }
      }
     },
     "localname": "DeferredTaxAssetsGross",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsNet": {
     "auth_ref": [
      "r381"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 5.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.",
        "label": "Net deferred tax asset",
        "verboseLabel": "Deferred tax assets"
       }
      }
     },
     "localname": "DeferredTaxAssetsNet",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsAnnual",
      "http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsOperatingLossCarryforwards": {
     "auth_ref": [
      "r384",
      "r385"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.",
        "label": "Deferred Tax Assets, Operating Loss Carryforwards",
        "negatedLabel": "Net Operating loss carryforward"
       }
      }
     },
     "localname": "DeferredTaxAssetsOperatingLossCarryforwards",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign": {
     "auth_ref": [
      "r384",
      "r385"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards.",
        "label": "Foreign taxes"
       }
      }
     },
     "localname": "DeferredTaxAssetsOperatingLossCarryforwardsForeign",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsValuationAllowance": {
     "auth_ref": [
      "r380"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.",
        "label": "Deferred Tax Assets, Valuation Allowance",
        "negatedLabel": "Less: valuation allowance"
       }
      }
     },
     "localname": "DeferredTaxAssetsValuationAllowance",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DepreciationAndAmortization": {
     "auth_ref": [
      "r96",
      "r248"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.",
        "label": "Depreciation, Depletion and Amortization, Nonproduction"
       }
      }
     },
     "localname": "DepreciationAndAmortization",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative",
      "http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DepreciationDepletionAndAmortization": {
     "auth_ref": [
      "r96",
      "r169"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 5.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 5.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.",
        "label": "Depreciation and amortization"
       }
      }
     },
     "localname": "DepreciationDepletionAndAmortization",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DerivativeAverageExchangeRateFloor1": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Average floor rate on a group of foreign currency derivatives for example, but not limited to, floors or collars.",
        "label": "Average CHF: USD exchange rate"
       }
      }
     },
     "localname": "DerivativeAverageExchangeRateFloor1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails"
     ],
     "xbrltype": "pureItemType"
    },
    "us-gaap_DerivativeFairValueOfDerivativeNet": {
     "auth_ref": [
      "r456"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fair value of the assets less the liabilities of a derivative or group of derivatives.",
        "label": "Derivative, Fair Value, Net"
       }
      }
     },
     "localname": "DerivativeFairValueOfDerivativeNet",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DerivativeGainLossOnDerivativeNet": {
     "auth_ref": [
      "r441"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in the fair value of derivatives recognized in the income statement.",
        "label": "Derivative, Gain (Loss) on Derivative, Net"
       }
      }
     },
     "localname": "DerivativeGainLossOnDerivativeNet",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DerivativeLiabilitiesCurrent": {
     "auth_ref": [
      "r51"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 7.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, expected to be settled within one year or normal operating cycle, if longer. Includes assets not subject to a master netting arrangement and not elected to be offset.",
        "label": "Derivative liabilities"
       }
      }
     },
     "localname": "DerivativeLiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DerivativeLossOnDerivative": {
     "auth_ref": [
      "r441"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of decrease in the fair value of derivatives recognized in the income statement.",
        "label": "Derivative, Loss on Derivative"
       }
      }
     },
     "localname": "DerivativeLossOnDerivative",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DerivativesAndFairValueTextBlock": {
     "auth_ref": [
      "r450",
      "r455"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for derivatives and fair value of assets and liabilities.",
        "label": "NOTE 10 \u2013 DERIVATIVE LIABILITY"
       }
      }
     },
     "localname": "DerivativesAndFairValueTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note10DerivativeLiability"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DerivativesPolicyTextBlock": {
     "auth_ref": [
      "r117",
      "r437",
      "r438",
      "r439",
      "r440",
      "r443"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for its derivative instruments and hedging activities.",
        "label": "Derivative Financial Instruments"
       }
      }
     },
     "localname": "DerivativesPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_Dividends": {
     "auth_ref": [
      "r337",
      "r542"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of paid and unpaid cash, stock, and paid-in-kind (PIK) dividends declared, for example, but not limited to, common and preferred stock.",
        "label": "Dividends"
       }
      }
     },
     "localname": "Dividends",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DueFromRelatedParties": {
     "auth_ref": [
      "r26",
      "r116",
      "r273",
      "r275",
      "r276",
      "r280",
      "r281",
      "r282",
      "r486",
      "r529",
      "r558"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 4.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      },
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 3.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds.",
        "label": "Due from related parties",
        "verboseLabel": "Due from Related Parties"
       }
      }
     },
     "localname": "DueFromRelatedParties",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual",
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DueToOtherRelatedPartiesClassifiedCurrent": {
     "auth_ref": [
      "r38",
      "r116",
      "r486"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 4.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount payable to related parties classified as other, due within one year or the normal operating cycle, if longer.",
        "label": "Due to Other Related Parties, Current",
        "verboseLabel": "Loans payable - related parties"
       }
      }
     },
     "localname": "DueToOtherRelatedPartiesClassifiedCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DueToRelatedPartiesCurrent": {
     "auth_ref": [
      "r38",
      "r116",
      "r273",
      "r275",
      "r276",
      "r280",
      "r281",
      "r282",
      "r486"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      },
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 2.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Due to related parties",
        "verboseLabel": "Due to Related Parties, Current"
       }
      }
     },
     "localname": "DueToRelatedPartiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual",
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EarningsPerShareBasic": {
     "auth_ref": [
      "r72",
      "r125",
      "r126",
      "r127",
      "r128",
      "r129",
      "r134",
      "r135",
      "r141",
      "r142",
      "r143",
      "r146",
      "r147",
      "r448",
      "r449",
      "r536",
      "r563"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.",
        "label": "Basic income (loss) per common share",
        "verboseLabel": "Basic and diluted loss per common share"
       }
      }
     },
     "localname": "EarningsPerShareBasic",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_EarningsPerShareDiluted": {
     "auth_ref": [
      "r72",
      "r125",
      "r126",
      "r127",
      "r128",
      "r129",
      "r135",
      "r141",
      "r142",
      "r143",
      "r146",
      "r147",
      "r448",
      "r449",
      "r536",
      "r563"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.",
        "label": "Diluted income (loss) per common share"
       }
      }
     },
     "localname": "EarningsPerShareDiluted",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_EarningsPerSharePolicyTextBlock": {
     "auth_ref": [
      "r144",
      "r145"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.",
        "label": "Net Income (Loss) Per Share of Common Stock"
       }
      }
     },
     "localname": "EarningsPerSharePolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents": {
     "auth_ref": [
      "r461"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 3.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 4.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies. Excludes amounts for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.",
        "label": "Effect of exchange rate changes on cash"
       }
      }
     },
     "localname": "EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EffectiveIncomeTaxRateContinuingOperations": {
     "auth_ref": [
      "r375"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.",
        "label": "Effective Income Tax Rate Reconciliation, Percent"
       }
      }
     },
     "localname": "EffectiveIncomeTaxRateContinuingOperations",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet": {
     "auth_ref": [
      "r444"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Net Increase or Decrease in the fair value of the embedded derivative or group of embedded derivatives included in earnings in the period.",
        "label": "Embedded Derivative, Gain (Loss) on Embedded Derivative, Net"
       }
      }
     },
     "localname": "EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EmployeeRelatedLiabilitiesCurrent": {
     "auth_ref": [
      "r42"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Salary payable"
       }
      }
     },
     "localname": "EmployeeRelatedLiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares": {
     "auth_ref": [
      "r371"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The shares or units in an ESOP trust that have been assigned to individual participant accounts based on a known formula. IRS rules require allocations to be nondiscriminatory generally based on compensation, length of service, or a combination of both. For any particular participant such shares or units may be vested, unvested, or partially vested.",
        "label": "Employee Stock Ownership Plan (ESOP), Number of Allocated Shares"
       }
      }
     },
     "localname": "EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_EquityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity [Abstract]"
       }
      }
     },
     "localname": "EquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_EquityComponentDomain": {
     "auth_ref": [
      "r0",
      "r62",
      "r63",
      "r64",
      "r120",
      "r121",
      "r122",
      "r124",
      "r130",
      "r132",
      "r148",
      "r205",
      "r335",
      "r337",
      "r368",
      "r369",
      "r370",
      "r387",
      "r388",
      "r447",
      "r462",
      "r463",
      "r464",
      "r465",
      "r466",
      "r467",
      "r482",
      "r571",
      "r572",
      "r573"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Components of equity are the parts of the total Equity balance including that which is allocated to common, preferred, treasury stock, retained earnings, etc."
       }
      }
     },
     "localname": "EquityComponentDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ExtinguishmentOfDebtAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Gross amount of debt extinguished.",
        "label": "Extinguishment of Debt, Amount"
       }
      }
     },
     "localname": "ExtinguishmentOfDebtAmount",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock": {
     "auth_ref": [
      "r451"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.",
        "label": "NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities"
       }
      }
     },
     "localname": "FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note10DerivativeLiabilityTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock": {
     "auth_ref": [
      "r454"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of information about fair value of asset and liability not measured at fair value.",
        "label": "NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs"
       }
      }
     },
     "localname": "FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note10DerivativeLiabilityTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss": {
     "auth_ref": [
      "r453"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of unrealized gain (loss) recognized in income for derivative asset (liability) after deduction of derivative liability (asset), measured at fair value using unobservable input (level 3) and still held.",
        "label": "Fair Value, Net Derivative Asset (Liability), Recurring Basis, Still Held, Unrealized Gain (Loss)"
       }
      }
     },
     "localname": "FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities": {
     "auth_ref": [
      "r568"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of expense accrued as of the reporting date related to risk management activities (not including reinsurance) for the mitigating of claim liabilities related to financial guarantee insurance contracts.",
        "label": "Financial Guarantee Insurance Contracts, Risk Management Activities, Mitigating Claim Liabilities, Accrued Liabilities"
       }
      }
     },
     "localname": "FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FinancingReceivableAccruedInterestWriteoff": {
     "auth_ref": [
      "r216"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 4.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of writeoff of accrued interest on financing receivable recognized by reversing interest income.",
        "label": "Write-off of due from related party"
       }
      }
     },
     "localname": "FinancingReceivableAccruedInterestWriteoff",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetUsefulLife": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "Finite-Lived Intangible Asset, Useful Life"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetUsefulLife",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis": {
     "auth_ref": [
      "r240",
      "r241",
      "r244",
      "r246",
      "r505",
      "r506"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by major type or class of finite-lived intangible assets.",
        "label": "Finite-Lived Intangible Assets by Major Class [Axis]"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsByMajorClassAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain": {
     "auth_ref": [
      "r240",
      "r243"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The major class of finite-lived intangible asset (for example, patents, trademarks, copyrights, etc.) A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company."
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsMajorClassNameDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsNet": {
     "auth_ref": [
      "r244",
      "r505"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      },
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 3.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.",
        "label": "Intangible asset"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsNet",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ForeignCurrencyDisclosureTextBlock": {
     "auth_ref": [
      "r460",
      "r469",
      "r470"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for foreign currency transactions and translation. This may include description of foreign currency transactions, foreign currency gains and losses, explanation of change in cumulative translation adjustment, description of effect of subsequent foreign currency exchange rate change, cumulative translation adjustment movement, foreign currency translation adjustment by component movement, translation adjustment for net investment hedge movement, adjustment for long-term intercompany transactions, schedule of long-term intercompany balances and any other foreign currency transactions and translation related items.",
        "label": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments"
       }
      }
     },
     "localname": "ForeignCurrencyDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayableTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ForeignCurrencyExchangeRateTranslation1": {
     "auth_ref": [
      "r468",
      "r469"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Foreign exchange rate used to translate amounts denominated in functional currency to reporting currency.",
        "label": "Spot CHF: USD exchange rate"
       }
      }
     },
     "localname": "ForeignCurrencyExchangeRateTranslation1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails"
     ],
     "xbrltype": "pureItemType"
    },
    "us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock": {
     "auth_ref": [
      "r470"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy.",
        "label": "Foreign Currency Translation and Re-measurement"
       }
      }
     },
     "localname": "ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_GainsLossesOnExtinguishmentOfDebt": {
     "auth_ref": [
      "r96",
      "r316",
      "r317"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 8.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 8.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      },
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 5.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfOperationsAnnual": {
       "order": 5.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.",
        "label": "Loss on settlement of debt",
        "negatedLabel": "Loss on settlement of debt",
        "negatedTerseLabel": "Gain (loss) on settlement of debt"
       }
      }
     },
     "localname": "GainsLossesOnExtinguishmentOfDebt",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows",
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_GeneralAndAdministrativeExpense": {
     "auth_ref": [
      "r77"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 1.0,
       "parentTag": "us-gaap_OperatingExpenses",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfOperationsAnnual": {
       "order": 1.0,
       "parentTag": "us-gaap_OperatingExpenses",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.",
        "label": "General and administration"
       }
      }
     },
     "localname": "GeneralAndAdministrativeExpense",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails",
      "http://iqstel.com/role/Note15-Segment",
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_Goodwill": {
     "auth_ref": [
      "r16",
      "r227",
      "r228",
      "r235",
      "r238",
      "r494",
      "r523"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 4.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      },
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 4.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.",
        "label": "Goodwill"
       }
      }
     },
     "localname": "Goodwill",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual",
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy": {
     "auth_ref": [
      "r237",
      "r238",
      "r239"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for goodwill. This accounting policy also may address how an entity assesses and measures impairment of goodwill, how reporting units are determined, how goodwill is allocated to such units, and how the fair values of the reporting units are determined.",
        "label": "Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]",
        "verboseLabel": "Goodwill"
       }
      }
     },
     "localname": "GoodwillAndIntangibleAssetsGoodwillPolicy",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy": {
     "auth_ref": [
      "r242"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for intangible assets. This accounting policy may address both intangible assets subject to amortization and those that are not. The following also may be disclosed: (1) a description of intangible assets (2) the estimated useful lives of those assets (3) the amortization method used (4) how the entity assesses and measures impairment of such assets (5) how future cash flows are estimated (6) how the fair values of such asset are determined.",
        "label": "Impairment of tangible and intangible assets"
       }
      }
     },
     "localname": "GoodwillAndIntangibleAssetsIntangibleAssetsPolicy",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_GrossProfit": {
     "auth_ref": [
      "r75",
      "r113",
      "r174",
      "r180",
      "r184",
      "r187",
      "r190",
      "r204",
      "r270",
      "r271",
      "r272",
      "r275",
      "r276",
      "r277",
      "r278",
      "r279",
      "r281",
      "r282",
      "r459"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 1.0,
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfOperationsAnnual": {
       "order": 1.0,
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.",
        "label": "Gross profit",
        "totalLabel": "Gross profit"
       }
      }
     },
     "localname": "GrossProfit",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails",
      "http://iqstel.com/role/Note15-Segment",
      "http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails",
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock": {
     "auth_ref": [
      "r247",
      "r253"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.",
        "label": "Long-Lived Assets"
       }
      }
     },
     "localname": "ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest": {
     "auth_ref": [
      "r67",
      "r174",
      "r180",
      "r184",
      "r187",
      "r190",
      "r522",
      "r531",
      "r540",
      "r564"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 1.0,
       "parentTag": "us-gaap_ProfitLoss",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfOperationsAnnual": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.",
        "label": "Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest",
        "totalLabel": "Net income (loss) before provision for income taxes"
       }
      }
     },
     "localname": "IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeStatementAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Statement [Abstract]"
       }
      }
     },
     "localname": "IncomeStatementAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncomeTaxDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Tax Disclosure [Abstract]"
       }
      }
     },
     "localname": "IncomeTaxDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncomeTaxDisclosureTextBlock": {
     "auth_ref": [
      "r114",
      "r376",
      "r377",
      "r383",
      "r389",
      "r391",
      "r393",
      "r394",
      "r395"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.",
        "label": "NOTE 12 \u2013 PROVISION FOR INCOME TAXES"
       }
      }
     },
     "localname": "IncomeTaxDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note12ProvisionForIncomeTaxes"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_IncomeTaxExpenseBenefit": {
     "auth_ref": [
      "r115",
      "r131",
      "r132",
      "r172",
      "r374",
      "r390",
      "r392",
      "r565"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 2.0,
       "parentTag": "us-gaap_ProfitLoss",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.",
        "label": "Income Tax Expense (Benefit)",
        "negatedLabel": "Income taxes"
       }
      }
     },
     "localname": "IncomeTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeTaxPolicyTextBlock": {
     "auth_ref": [
      "r61",
      "r372",
      "r373",
      "r377",
      "r378",
      "r382",
      "r386"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.",
        "label": "Income Taxes"
       }
      }
     },
     "localname": "IncomeTaxPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_IncomeTaxReceivable": {
     "auth_ref": [
      "r27",
      "r544"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying amount as of the balance sheet date of income taxes previously overpaid to tax authorities (such as U.S. Federal, state and local tax authorities) representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Also called income tax refund receivable.",
        "label": "Tax receivable"
       }
      }
     },
     "localname": "IncomeTaxReceivable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeTaxesPaidNet": {
     "auth_ref": [
      "r100"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.",
        "label": "Cash paid for taxes"
       }
      }
     },
     "localname": "IncomeTaxesPaidNet",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseDueFromOtherRelatedParties": {
     "auth_ref": [
      "r95"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in receivables due from related parties classified as other.",
        "label": "Increase (Decrease) Due from Other Related Parties"
       }
      }
     },
     "localname": "IncreaseDecreaseDueFromOtherRelatedParties",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInAccountsPayableTrade": {
     "auth_ref": [
      "r95"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 11.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 14.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and sale of goods and services.",
        "label": "Increase (Decrease) in Accounts Payable, Trade",
        "verboseLabel": "Accounts payable"
       }
      }
     },
     "localname": "IncreaseDecreaseInAccountsPayableTrade",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInAccountsReceivable": {
     "auth_ref": [
      "r95"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 9.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 10.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.",
        "label": "Increase (Decrease) in Accounts Receivable",
        "negatedLabel": "Accounts receivable"
       }
      }
     },
     "localname": "IncreaseDecreaseInAccountsReceivable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInDerivativeLiabilities": {
     "auth_ref": [
      "r95"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 7.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 7.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the period in the carrying value of derivative instruments reported as liabilities that are due to be disposed of within one year (or the normal operating cycle, if longer).",
        "label": "Increase (Decrease) in Derivative Liabilities",
        "verboseLabel": "Change in fair value of derivative liabilities"
       }
      }
     },
     "localname": "IncreaseDecreaseInDerivativeLiabilities",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInDueFromRelatedPartiesCurrent": {
     "auth_ref": [
      "r95"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 13.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate increase (decrease) during the reporting period in the amount due from the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.",
        "label": "Increase (Decrease) in Due from Related Parties, Current",
        "verboseLabel": "Due from related parties"
       }
      }
     },
     "localname": "IncreaseDecreaseInDueFromRelatedPartiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders": {
     "auth_ref": [
      "r95"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease), during an accounting period, in total obligations owed to the reporting entity's executives and owners.",
        "label": "Increase (Decrease) in Due to Officers and Stockholders"
       }
      }
     },
     "localname": "IncreaseDecreaseInDueToOfficersAndStockholders",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities": {
     "auth_ref": [
      "r95"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in the aggregate amount of obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits.",
        "label": "Increase (Decrease) in Employee Related Liabilities"
       }
      }
     },
     "localname": "IncreaseDecreaseInEmployeeRelatedLiabilities",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInInventories": {
     "auth_ref": [
      "r95"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 11.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.",
        "label": "Increase (Decrease) in Inventories",
        "verboseLabel": "Inventory"
       }
      }
     },
     "localname": "IncreaseDecreaseInInventories",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties": {
     "auth_ref": [
      "r95"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in the amount owed to the reporting entity in the form of loans and obligations (generally evidenced by promissory notes) made to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.",
        "label": "Increase (Decrease) in Notes Receivable, Related Parties"
       }
      }
     },
     "localname": "IncreaseDecreaseInNotesReceivableRelatedParties",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInOperatingCapitalAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Changes in operating assets and liabilities:"
       }
      }
     },
     "localname": "IncreaseDecreaseInOperatingCapitalAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncreaseDecreaseInOtherAccruedLiabilities": {
     "auth_ref": [
      "r95"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 12.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 15.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in other expenses incurred but not yet paid.",
        "label": "Increase (Decrease) in Other Accrued Liabilities",
        "verboseLabel": "Other current liabilities"
       }
      }
     },
     "localname": "IncreaseDecreaseInOtherAccruedLiabilities",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInOtherLoans": {
     "auth_ref": [
      "r95"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in loans classified as other.",
        "label": "Increase (Decrease) in Other Loans"
       }
      }
     },
     "localname": "IncreaseDecreaseInOtherLoans",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets": {
     "auth_ref": [
      "r95"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 10.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 12.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in prepaid expenses, and assets classified as other.",
        "label": "Increase (Decrease) in Prepaid Expense and Other Assets",
        "negatedLabel": "Prepaid and other current assets"
       }
      }
     },
     "localname": "IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock": {
     "auth_ref": [
      "r137",
      "r138",
      "r143"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of convertible preferred stock using the if-converted method.",
        "label": "Incremental Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock"
       }
      }
     },
     "localname": "IncrementalCommonSharesAttributableToConversionOfPreferredStock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_InterestExpense": {
     "auth_ref": [
      "r65",
      "r168",
      "r471",
      "r473",
      "r539"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of the cost of borrowed funds accounted for as interest expense.",
        "label": "Interest Expense"
       }
      }
     },
     "localname": "InterestExpense",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestExpenseLongTermDebt": {
     "auth_ref": [
      "r538",
      "r603",
      "r604"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate amount of interest paid or due on all long-term debt.",
        "label": "Interest Expense, Long-Term Debt"
       }
      }
     },
     "localname": "InterestExpenseLongTermDebt",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestExpenseOtherLongTermDebt": {
     "auth_ref": [
      "r538"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of interest expense incurred on long-term debt classified as other, including, but not limited to, interest on long-term notes and amortization of issuance costs.",
        "label": "Interest Expense, Other Long-Term Debt"
       }
      }
     },
     "localname": "InterestExpenseOtherLongTermDebt",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestExpenseSubordinatedNotesAndDebentures": {
     "auth_ref": [
      "r538"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Interest expense incurred during the reporting period on subordinated notes and debentures. Includes amortization of expenses incurred in the issuance of subordinated notes and debentures.",
        "label": "Interest Expense, Subordinated Notes and Debentures"
       }
      }
     },
     "localname": "InterestExpenseSubordinatedNotesAndDebentures",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestPaidNet": {
     "auth_ref": [
      "r88",
      "r92",
      "r100"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.",
        "label": "Cash paid for interest"
       }
      }
     },
     "localname": "InterestPaidNet",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestPayableCurrent": {
     "auth_ref": [
      "r42"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Accrued interest"
       }
      }
     },
     "localname": "InterestPayableCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InventoryGross": {
     "auth_ref": [
      "r34"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Gross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.",
        "label": "Inventory"
       }
      }
     },
     "localname": "InventoryGross",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseTermOfContract": {
     "auth_ref": [
      "r477"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Term of lessee's operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.",
        "label": "Lessee, Operating Lease, Term of Contract"
       }
      }
     },
     "localname": "LesseeOperatingLeaseTermOfContract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative",
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_LessorLeasesPolicyTextBlock": {
     "auth_ref": [
      "r478",
      "r479",
      "r480",
      "r481"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for leasing arrangements entered into by lessor.",
        "label": "Lease"
       }
      }
     },
     "localname": "LessorLeasesPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_Liabilities": {
     "auth_ref": [
      "r41",
      "r113",
      "r182",
      "r204",
      "r270",
      "r271",
      "r272",
      "r275",
      "r276",
      "r277",
      "r278",
      "r279",
      "r281",
      "r282",
      "r424",
      "r431",
      "r432",
      "r459",
      "r492",
      "r493"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity",
       "weight": 1.0
      },
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.",
        "label": "Liabilities [Default Label]",
        "totalLabel": "TOTAL LIABILITIES"
       }
      }
     },
     "localname": "Liabilities",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Liabilities"
       }
      }
     },
     "localname": "LiabilitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails",
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LiabilitiesAndStockholdersEquity": {
     "auth_ref": [
      "r33",
      "r113",
      "r204",
      "r459",
      "r494",
      "r528",
      "r555"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.",
        "label": "Liabilities and Equity",
        "totalLabel": "TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY"
       }
      }
     },
     "localname": "LiabilitiesAndStockholdersEquity",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesAndStockholdersEquityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)"
       }
      }
     },
     "localname": "LiabilitiesAndStockholdersEquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LiabilitiesCurrent": {
     "auth_ref": [
      "r8",
      "r44",
      "r113",
      "r204",
      "r270",
      "r271",
      "r272",
      "r275",
      "r276",
      "r277",
      "r278",
      "r279",
      "r281",
      "r282",
      "r424",
      "r431",
      "r432",
      "r459",
      "r492",
      "r493",
      "r494"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      },
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 1.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.",
        "label": "Current liabilities",
        "totalLabel": "Total Current Liabilities"
       }
      }
     },
     "localname": "LiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual",
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails",
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesCurrentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current Liabilities"
       }
      }
     },
     "localname": "LiabilitiesCurrentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LiabilitiesNoncurrent": {
     "auth_ref": [
      "r10",
      "r11",
      "r12",
      "r21",
      "r22",
      "r113",
      "r204",
      "r270",
      "r271",
      "r272",
      "r275",
      "r276",
      "r277",
      "r278",
      "r279",
      "r281",
      "r282",
      "r424",
      "r431",
      "r432",
      "r459",
      "r492",
      "r493"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of obligation due after one year or beyond the normal operating cycle, if longer.",
        "label": "Non-current liabilities"
       }
      }
     },
     "localname": "LiabilitiesNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails",
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LoansPayable": {
     "auth_ref": [
      "r21",
      "r526",
      "r545"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer).",
        "label": "Loans Payable"
       }
      }
     },
     "localname": "LoansPayable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LoansPayableCurrent": {
     "auth_ref": [
      "r42"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of portion of long-term loans payable due within one year or the operating cycle if longer.",
        "label": "Loans Payable, Current"
       }
      }
     },
     "localname": "LoansPayableCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LoansPayableMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Borrowing supported by a written promise to pay an obligation.",
        "label": "Loans Payable [Member]"
       }
      }
     },
     "localname": "LoansPayableMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_LoansPayableToBank": {
     "auth_ref": [
      "r21",
      "r526",
      "r546"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      },
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 3.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Including the current and noncurrent portions, carrying value as of the balance sheet date of loans from a bank with maturities initially due after one year or beyond the normal operating cycle if longer.",
        "label": "Loans payable, non-current"
       }
      }
     },
     "localname": "LoansPayableToBank",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LongTermDebt": {
     "auth_ref": [
      "r21",
      "r297",
      "r311",
      "r312",
      "r313",
      "r526",
      "r551"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, excluding unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.",
        "label": "Long-Term Debt"
       }
      }
     },
     "localname": "LongTermDebt",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LongTermDebtCurrent": {
     "auth_ref": [
      "r40"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after unamortized (discount) premium and debt issuance costs, of long-term debt, classified as current. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.",
        "label": "Long-Term Debt, Current Maturities",
        "negatedLabel": "Long-Term Debt, Current Maturities"
       }
      }
     },
     "localname": "LongTermDebtCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LongTermDebtNoncurrent": {
     "auth_ref": [
      "r21"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, excluding unamortized premium (discount) and debt issuance cost, of long-term debt classified as noncurrent. Excludes lease obligation.",
        "label": "Long-Term Debt, Excluding Current Maturities"
       }
      }
     },
     "localname": "LongTermDebtNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LongTermLoansPayable": {
     "auth_ref": [
      "r47"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.",
        "label": "Loans Payable, Noncurrent"
       }
      }
     },
     "localname": "LongTermLoansPayable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ManagementFeeExpense": {
     "auth_ref": [
      "r487"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of expenses related to the managing member or general partner for management of the day-to-day business functions of the limited liability company (LLC) or limited partnership (LP).",
        "label": "Management Fee Expense"
       }
      }
     },
     "localname": "ManagementFeeExpense",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ManagementFeePayable": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying amount of the unpaid portion of the fee payable to the managing member or general partner for management of the fund or trust.",
        "label": "Management Fee Payable",
        "verboseLabel": "Salary payable - management"
       }
      }
     },
     "localname": "ManagementFeePayable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_MinorityInterest": {
     "auth_ref": [
      "r50",
      "r113",
      "r204",
      "r270",
      "r275",
      "r276",
      "r277",
      "r281",
      "r282",
      "r459",
      "r527",
      "r554"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (that is, noncontrolling interest, previously referred to as minority interest).",
        "label": "Deficit attributable to noncontrolling interests"
       }
      }
     },
     "localname": "MinorityInterest",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity.",
        "label": "Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners"
       }
      }
     },
     "localname": "MinorityInterestOwnershipPercentageByNoncontrollingOwners",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivities": {
     "auth_ref": [
      "r91"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 2.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 3.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.",
        "label": "Net Cash Provided by (Used in) Financing Activities",
        "totalLabel": "Net cash provided by financing activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInFinancingActivities",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CASH FLOWS FROM FINANCING ACTIVITIES:"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInFinancingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivities": {
     "auth_ref": [
      "r91"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 1.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 2.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.",
        "label": "Net Cash Provided by (Used in) Investing Activities",
        "totalLabel": "Net cash used in investing activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInInvestingActivities",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CASH FLOWS FROM INVESTING ACTIVITIES:"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInInvestingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivities": {
     "auth_ref": [
      "r91",
      "r94",
      "r97"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 1.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.",
        "label": "Net Cash Provided by (Used in) Operating Activities",
        "totalLabel": "Net cash used in operating activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInOperatingActivities",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CASH FLOWS FROM OPERATING ACTIVITIES:"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInOperatingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetIncomeLoss": {
     "auth_ref": [
      "r3",
      "r56",
      "r58",
      "r64",
      "r68",
      "r97",
      "r113",
      "r123",
      "r125",
      "r126",
      "r127",
      "r128",
      "r131",
      "r132",
      "r140",
      "r174",
      "r180",
      "r184",
      "r187",
      "r190",
      "r204",
      "r270",
      "r271",
      "r272",
      "r275",
      "r276",
      "r277",
      "r278",
      "r279",
      "r281",
      "r282",
      "r449",
      "r459",
      "r532",
      "r559"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperationsAnnual": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.",
        "label": "Net loss attributed to stockholders of iQSTEL Inc.",
        "terseLabel": "Net income (loss) attributed to stockholders of iQSTEL Inc.",
        "verboseLabel": "Net income (loss)"
       }
      }
     },
     "localname": "NetIncomeLoss",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual",
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetIncomeLossAttributableToNoncontrollingInterest": {
     "auth_ref": [
      "r56",
      "r58",
      "r64",
      "r131",
      "r132",
      "r427",
      "r434"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperationsAnnual": {
       "order": 2.0,
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of Net Income (Loss) attributable to noncontrolling interest.",
        "label": "Less: Net income attributable to noncontrolling interests",
        "verboseLabel": "Less: Net income (loss) attributable to noncontrolling interests"
       }
      }
     },
     "localname": "NetIncomeLossAttributableToNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.",
        "label": "Recent Accounting Pronouncements"
       }
      }
     },
     "localname": "NewAccountingPronouncementsPolicyPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1": {
     "auth_ref": [
      "r101",
      "r102",
      "r103"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The level of ownership or equity interest acquired in a noncash (or part noncash) transaction. \"Part noncash\" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.",
        "label": "Noncash or Part Noncash Acquisition, Interest Acquired"
       }
      }
     },
     "localname": "NoncashOrPartNoncashAcquisitionInterestAcquired1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative",
      "http://iqstel.com/role/Note4AcquisitionsDetailsNarrative"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_NoncontrollingInterestMember": {
     "auth_ref": [
      "r120",
      "r121",
      "r122",
      "r337",
      "r418"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This element represents that portion of equity (net assets) in a subsidiary not attributable, directly or indirectly, to the parent. A noncontrolling interest is sometimes called a minority interest.",
        "label": "Noncontrolling Interest [Member]"
       }
      }
     },
     "localname": "NoncontrollingInterestMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_NoninterestExpenseDirectorsFees": {
     "auth_ref": [
      "r537"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Noninterest expense related to directors' fees which are fees paid by an Entity to its directors. Directors' fees may be paid in addition to salary and other benefits.",
        "label": "Noninterest Expense Directors Fees"
       }
      }
     },
     "localname": "NoninterestExpenseDirectorsFees",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NonoperatingIncomeExpense": {
     "auth_ref": [
      "r78"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 2.0,
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfOperationsAnnual": {
       "order": 2.0,
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).",
        "label": "Other expense",
        "totalLabel": "Total other income (expense)",
        "verboseLabel": "Other income (expense)"
       }
      }
     },
     "localname": "NonoperatingIncomeExpense",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails",
      "http://iqstel.com/role/Note15-Segment",
      "http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails",
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NonoperatingIncomeExpenseAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other income (expense)"
       }
      }
     },
     "localname": "NonoperatingIncomeExpenseAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NotesIssued1": {
     "auth_ref": [
      "r101",
      "r102",
      "r103"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The fair value of notes issued in noncash investing and financing activities.",
        "label": "Notes Issued"
       }
      }
     },
     "localname": "NotesIssued1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NotesPayableRelatedPartiesClassifiedCurrent": {
     "auth_ref": [
      "r37",
      "r116",
      "r487"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 4.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount for notes payable (written promise to pay), due to related parties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Loans payable - related parties"
       }
      }
     },
     "localname": "NotesPayableRelatedPartiesClassifiedCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OfficersCompensation": {
     "auth_ref": [
      "r73"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of expense for salary and wage arising from service rendered by officer. Excludes allocated cost, labor-related nonsalary expense, and direct and overhead labor cost included in cost of good and service sold.",
        "label": "Salary and Wage, Officer, Excluding Cost of Good and Service Sold"
       }
      }
     },
     "localname": "OfficersCompensation",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingExpenses": {
     "auth_ref": [],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 2.0,
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": -1.0
      },
      "http://iqstel.com/role/StatementsOfOperationsAnnual": {
       "order": 2.0,
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.",
        "label": "Operating Expenses",
        "totalLabel": "Total operating expenses"
       }
      }
     },
     "localname": "OperatingExpenses",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingExpensesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Operating expenses"
       }
      }
     },
     "localname": "OperatingExpensesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails",
      "http://iqstel.com/role/Note15-Segment",
      "http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails",
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_OperatingIncomeLoss": {
     "auth_ref": [
      "r174",
      "r180",
      "r184",
      "r187",
      "r190"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 1.0,
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfOperationsAnnual": {
       "order": 1.0,
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The net result for the period of deducting operating expenses from operating revenues.",
        "label": "Operating loss",
        "totalLabel": "Operating income (loss)"
       }
      }
     },
     "localname": "OperatingIncomeLoss",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails",
      "http://iqstel.com/role/Note15-Segment",
      "http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails",
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseExpense": {
     "auth_ref": [
      "r476"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of operating lease expense. Excludes sublease income.",
        "label": "Operating Lease, Expense"
       }
      }
     },
     "localname": "OperatingLeaseExpense",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative",
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OptionIndexedToIssuersEquityStrikePrice1": {
     "auth_ref": [
      "r319",
      "r445"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Exercise or strike price stated in the contract for options indexed to the issuer's equity shares.",
        "label": "Option Indexed to Issuer's Equity, Strike Price"
       }
      }
     },
     "localname": "OptionIndexedToIssuersEquityStrikePrice1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Organization, Consolidation and Presentation of Financial Statements [Abstract]"
       }
      }
     },
     "localname": "OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock": {
     "auth_ref": [
      "r119",
      "r133",
      "r161",
      "r436"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for the general note to the financial statements for the reporting entity which may include, descriptions of the basis of presentation, business description, significant accounting policies, consolidations, reclassifications, new pronouncements not yet adopted and changes in accounting principles.",
        "label": "NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS"
       }
      }
     },
     "localname": "OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_OtherAccruedLiabilitiesCurrent": {
     "auth_ref": [
      "r42"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.",
        "label": "Other Accrued Liabilities, Current",
        "verboseLabel": "Other current liabilities"
       }
      }
     },
     "localname": "OtherAccruedLiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest": {
     "auth_ref": [
      "r420",
      "r421",
      "r429"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before tax, after reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature, attributable to noncontrolling interests.",
        "label": "Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest",
        "negatedLabel": "Foreign currency adjustment"
       }
      }
     },
     "localname": "OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherCurrentAssetsTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for other current assets.",
        "label": "NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets"
       }
      }
     },
     "localname": "OtherCurrentAssetsTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_OtherCurrentLiabilitiesTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of other current liabilities.",
        "label": "NOTE - 7 OTHER CURRENT LIABILITIES - Schedule of Other CurrentLiabilities"
       }
      }
     },
     "localname": "OtherCurrentLiabilitiesTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_OtherLiabilitiesCurrent": {
     "auth_ref": [
      "r42",
      "r494"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 5.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      },
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 6.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.",
        "label": "Other current liabilities",
        "verboseLabel": "Other Liabilities, Current"
       }
      }
     },
     "localname": "OtherLiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual",
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherLiabilitiesDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Liabilities Disclosure [Abstract]"
       }
      }
     },
     "localname": "OtherLiabilitiesDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_OtherLiabilitiesDisclosureTextBlock": {
     "auth_ref": [
      "r43"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for other liabilities.",
        "label": "NOTE 7 \u2013 OTHER CURRENT LIABILITIES",
        "verboseLabel": "NOTE 8 \u2013 OTHER CURRENT LIABILITIES"
       }
      }
     },
     "localname": "OtherLiabilitiesDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note7OtherCurrentLiabilities",
      "http://iqstel.com/role/Note8OtherCurrentLiabilities"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_OtherLiabilitiesTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of other liabilities.",
        "label": "NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities"
       }
      }
     },
     "localname": "OtherLiabilitiesTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_OtherLoansPayableCurrent": {
     "auth_ref": [
      "r42"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of long-term loans classified as other, payable within one year or the operating cycle, if longer.",
        "label": "Loans payable - net of discount of $0 and $7,406"
       }
      }
     },
     "localname": "OtherLoansPayableCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherMachineryAndEquipmentMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Other tangible personal property, nonconsumable in nature, with finite lives used to produce goods and services.",
        "label": "Other Machinery and Equipment [Member]"
       }
      }
     },
     "localname": "OtherMachineryAndEquipmentMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails",
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_OtherNonoperatingIncome": {
     "auth_ref": [
      "r74"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 1.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfOperationsAnnual": {
       "order": 1.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of income related to nonoperating activities, classified as other.",
        "label": "Other income"
       }
      }
     },
     "localname": "OtherNonoperatingIncome",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherNonoperatingIncomeExpense": {
     "auth_ref": [
      "r80"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 2.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfOperationsAnnual": {
       "order": 2.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of income (expense) related to nonoperating activities, classified as other.",
        "label": "Other expenses"
       }
      }
     },
     "localname": "OtherNonoperatingIncomeExpense",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherPrepaidExpenseCurrent": {
     "auth_ref": [
      "r35",
      "r226"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of asset related to consideration paid in advance for other costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.",
        "label": "Prepaid expenses"
       }
      }
     },
     "localname": "OtherPrepaidExpenseCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentForManagementFee": {
     "auth_ref": [
      "r89",
      "r485"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount paid to managing member or general partner for management of the day-to-day business functions of the limited liability company (LLC) or limited partnership (LP).",
        "label": "Payment for Management Fee"
       }
      }
     },
     "localname": "PaymentForManagementFee",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsForAdvanceToAffiliate": {
     "auth_ref": [
      "r81"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 4.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow from advancing money to an affiliate (an entity that is related but not strictly controlled by the entity).",
        "label": "Payments for Advance to Affiliate",
        "negatedLabel": "Payment of loan receivable - related parties"
       }
      }
     },
     "localname": "PaymentsForAdvanceToAffiliate",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsForLoans": {
     "auth_ref": [
      "r93"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cash payments for and related to principal collection on loans related to operating activities.",
        "label": "Payments for Loans"
       }
      }
     },
     "localname": "PaymentsForLoans",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired": {
     "auth_ref": [
      "r82"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.",
        "label": "Payments to Acquire Businesses, Net of Cash Acquired",
        "negatedLabel": "Acquisition of subsidiary, net of cash acquired"
       }
      }
     },
     "localname": "PaymentsToAcquireBusinessesNetOfCashAcquired",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToAcquireIntangibleAssets": {
     "auth_ref": [
      "r83"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 3.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.",
        "label": "Payments to Acquire Intangible Assets",
        "negatedLabel": "Purchase of intangible assets"
       }
      }
     },
     "localname": "PaymentsToAcquireIntangibleAssets",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToAcquireProductiveAssets": {
     "auth_ref": [
      "r83",
      "r415",
      "r416",
      "r417"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 3.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow for purchases of and capital improvements on property, plant and equipment (capital expenditures), software, and other intangible assets.",
        "label": "Purchase of intangible assets"
       }
      }
     },
     "localname": "PaymentsToAcquireProductiveAssets",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToAcquirePropertyPlantAndEquipment": {
     "auth_ref": [
      "r83"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.",
        "label": "Payments to Acquire Property, Plant, and Equipment",
        "negatedLabel": "Purchase of property and equipment"
       }
      }
     },
     "localname": "PaymentsToAcquirePropertyPlantAndEquipment",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToEmployees": {
     "auth_ref": [
      "r87"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Payments of cash to employees, including wages and salaries, during the current period.",
        "label": "Payments to Employees"
       }
      }
     },
     "localname": "PaymentsToEmployees",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToFundLongtermLoansToRelatedParties": {
     "auth_ref": [
      "r81",
      "r485"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 4.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow associated with extending a long-term loan to a related party. Alternate caption: Payments for Advances to Affiliates.",
        "label": "Payments to Fund Long-Term Loans to Related Parties",
        "negatedLabel": "Payment of loan receivable - related party"
       }
      }
     },
     "localname": "PaymentsToFundLongtermLoansToRelatedParties",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PostemploymentBenefitPlansPolicy": {
     "auth_ref": [
      "r343"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for postemployment benefits. Postemployment benefits are benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement, except for: a) benefits provided through a pension or postretirement benefit plan, b) individual deferred compensation arrangements, c) special or contractual termination benefits, and d) stock compensation plans.",
        "label": "Retirement Benefit Costs"
       }
      }
     },
     "localname": "PostemploymentBenefitPlansPolicy",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_PreferredClassAMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Outstanding nonredeemable preferred class A stock or outstanding convertible preferred class A stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.",
        "label": "Preferred Class A [Member]"
       }
      }
     },
     "localname": "PreferredClassAMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual",
      "http://iqstel.com/role/BalanceSheetsAnnualParenthetical",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_PreferredClassBMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Outstanding nonredeemable preferred class B stock or outstanding preferred class B stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.",
        "label": "Preferred Class B [Member]"
       }
      }
     },
     "localname": "PreferredClassBMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual",
      "http://iqstel.com/role/BalanceSheetsAnnualParenthetical",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_PreferredStockMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Preferred shares may provide a preferential dividend to the dividend on common stock and may take precedence over common stock in the event of a liquidation. Preferred shares typically represent an ownership interest in the company.",
        "label": "Preferred Stock [Member]"
       }
      }
     },
     "localname": "PreferredStockMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_PreferredStockParOrStatedValuePerShare": {
     "auth_ref": [
      "r24",
      "r321"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.",
        "label": "Preferred Stock, Par or Stated Value Per Share"
       }
      }
     },
     "localname": "PreferredStockParOrStatedValuePerShare",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsAnnualParenthetical",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_PreferredStockSharesAuthorized": {
     "auth_ref": [
      "r24"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.",
        "label": "Preferred Stock, Shares Authorized"
       }
      }
     },
     "localname": "PreferredStockSharesAuthorized",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsAnnualParenthetical",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_PreferredStockSharesIssued": {
     "auth_ref": [
      "r24",
      "r321"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.",
        "label": "Preferred Stock, Shares Issued"
       }
      }
     },
     "localname": "PreferredStockSharesIssued",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_PreferredStockSharesOutstanding": {
     "auth_ref": [
      "r24"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.",
        "label": "Preferred Stock, Shares Outstanding"
       }
      }
     },
     "localname": "PreferredStockSharesOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsAnnualParenthetical",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_PreferredStockValue": {
     "auth_ref": [
      "r24",
      "r494"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.",
        "label": "Preferred stock: 1,200,000 authorized; $0.001 par value"
       }
      }
     },
     "localname": "PreferredStockValue",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PreferredStockVotingRights": {
     "auth_ref": [
      "r24",
      "r336"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of voting rights of nonredeemable preferred stock. Includes eligibility to vote and votes per share owned. Include also, if any, unusual voting rights.",
        "label": "Preferred Stock, Voting Rights"
       }
      }
     },
     "localname": "PreferredStockVotingRights",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PrepaidExpenseAndOtherAssetsCurrent": {
     "auth_ref": [
      "r36"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.",
        "label": "Total prepaid and other current assets"
       }
      }
     },
     "localname": "PrepaidExpenseAndOtherAssetsCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PrepaidExpenseCurrent": {
     "auth_ref": [
      "r6",
      "r35",
      "r225",
      "r226"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 5.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      },
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 4.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.",
        "label": "Prepaid and other current assets"
       }
      }
     },
     "localname": "PrepaidExpenseCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromConvertibleDebt": {
     "auth_ref": [
      "r85"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 6.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow from the issuance of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.",
        "label": "Proceeds from convertible notes"
       }
      }
     },
     "localname": "ProceedsFromConvertibleDebt",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromIssuanceOfCommonStock": {
     "auth_ref": [
      "r84"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 5.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 4.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow from the additional capital contribution to the entity.",
        "label": "Proceeds from common stock issued",
        "verboseLabel": "Common stock issued"
       }
      }
     },
     "localname": "ProceedsFromIssuanceOfCommonStock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromOtherDebt": {
     "auth_ref": [
      "r85"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow from debt classified as other.",
        "label": "Proceeds from loans payable"
       }
      }
     },
     "localname": "ProceedsFromOtherDebt",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties": {
     "auth_ref": [],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 5.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow or outflow associated with long-term loans for related parties where one party can exercise control or significant influence over another party, including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from (Payments for) Advances to Affiliates.",
        "label": "Collection of due from related parties"
       }
      }
     },
     "localname": "ProceedsFromPaymentsForLongTermLoansForRelatedParties",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromRelatedPartyDebt": {
     "auth_ref": [
      "r85"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 3.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 5.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.",
        "label": "Collection of amounts due from related parties",
        "terseLabel": "Proceeds from Related Party Debt",
        "verboseLabel": "Proceeds from loans payable - related parties"
       }
      }
     },
     "localname": "ProceedsFromRelatedPartyDebt",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromWarrantExercises": {
     "auth_ref": [
      "r84"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow associated with the amount received from holders exercising their stock warrants.",
        "label": "Cashless warrant exercised"
       }
      }
     },
     "localname": "ProceedsFromWarrantExercises",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProfitLoss": {
     "auth_ref": [
      "r3",
      "r56",
      "r58",
      "r64",
      "r90",
      "r113",
      "r123",
      "r131",
      "r132",
      "r174",
      "r180",
      "r184",
      "r187",
      "r190",
      "r204",
      "r270",
      "r271",
      "r272",
      "r275",
      "r276",
      "r277",
      "r278",
      "r279",
      "r281",
      "r282",
      "r420",
      "r426",
      "r428",
      "r434",
      "r435",
      "r449",
      "r459",
      "r540"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      },
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      },
      "http://iqstel.com/role/StatementsOfOperationsAnnual": {
       "order": 1.0,
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.",
        "label": "Net income (loss)",
        "terseLabel": "Net loss",
        "totalLabel": "Net income (loss)",
        "verboseLabel": "Net loss"
       }
      }
     },
     "localname": "ProfitLoss",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails",
      "http://iqstel.com/role/Note15-Segment",
      "http://iqstel.com/role/StatementsOfCashFlows",
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment [Abstract]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentByTypeAxis": {
     "auth_ref": [
      "r251"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of long-lived, physical assets used to produce goods and services and not intended for resale.",
        "label": "Long-Lived Tangible Asset [Axis]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentByTypeAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails",
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentGross": {
     "auth_ref": [
      "r14",
      "r249"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.",
        "label": "Property, Plant and Equipment, Gross"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentGross",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails",
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Property, Plant and Equipment [Line Items]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentLineItems",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails",
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentNet": {
     "auth_ref": [
      "r251",
      "r494",
      "r541",
      "r556"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      },
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 2.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.",
        "label": "Property and equipment, net",
        "verboseLabel": "Property, Plant and Equipment, Net"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentNet",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual",
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails",
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentPolicyTextBlock": {
     "auth_ref": [
      "r251",
      "r582",
      "r583"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.",
        "label": "Fixed Assets"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentTextBlock": {
     "auth_ref": [
      "r251"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.",
        "label": "NOTE 5 \u2013 PROPERTY AND EQUIPMENT",
        "verboseLabel": "NOTE 6 \u2013 PROPERTY AND EQUIPMENT"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note5PropertyAndEquipment",
      "http://iqstel.com/role/Note6PropertyAndEquipment"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentTypeDomain": {
     "auth_ref": [
      "r249"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Listing of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software."
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentTypeDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails",
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RelatedPartyDomain": {
     "auth_ref": [
      "r345",
      "r485",
      "r486"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Related parties include affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests."
       }
      }
     },
     "localname": "RelatedPartyDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RelatedPartyTransactionAxis": {
     "auth_ref": [
      "r345",
      "r485",
      "r486",
      "r488"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of related party transaction.",
        "label": "Related Party Transaction [Axis]"
       }
      }
     },
     "localname": "RelatedPartyTransactionAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_RelatedPartyTransactionDomain": {
     "auth_ref": [
      "r345"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Transaction between related party."
       }
      }
     },
     "localname": "RelatedPartyTransactionDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RelatedPartyTransactionLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Related Party Transaction [Line Items]"
       }
      }
     },
     "localname": "RelatedPartyTransactionLineItems",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_RelatedPartyTransactionsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transactions [Abstract]"
       }
      }
     },
     "localname": "RelatedPartyTransactionsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_RelatedPartyTransactionsByRelatedPartyAxis": {
     "auth_ref": [
      "r345",
      "r485",
      "r488",
      "r510",
      "r511",
      "r512",
      "r513",
      "r514",
      "r515",
      "r516",
      "r517",
      "r518",
      "r519",
      "r520",
      "r521"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of related party. Related parties include, but not limited to, affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.",
        "label": "Related Party [Axis]"
       }
      }
     },
     "localname": "RelatedPartyTransactionsByRelatedPartyAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_RelatedPartyTransactionsDisclosureTextBlock": {
     "auth_ref": [
      "r483",
      "r484",
      "r486",
      "r489",
      "r490"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.",
        "label": "NOTE 9 - RELATED PARTY TRANSACTIONS",
        "verboseLabel": "NOTE 13 - RELATED PARTY TRANSACTIONS"
       }
      }
     },
     "localname": "RelatedPartyTransactionsDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactions",
      "http://iqstel.com/role/Note9-RelatedPartyTransactions"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_RepaymentsOfConvertibleDebt": {
     "auth_ref": [
      "r86"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 7.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 6.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow from the repayment of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.",
        "label": "Repayments of Convertible Debt",
        "negatedLabel": "Repayment of convertible notes"
       }
      }
     },
     "localname": "RepaymentsOfConvertibleDebt",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RepaymentsOfOtherDebt": {
     "auth_ref": [
      "r86"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash outflow for the payment of debt classified as other.",
        "label": "Repayments of Other Debt",
        "negatedLabel": "Repayments of loans payable"
       }
      }
     },
     "localname": "RepaymentsOfOtherDebt",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RepaymentsOfRelatedPartyDebt": {
     "auth_ref": [
      "r86"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 4.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 3.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates.",
        "label": "Repayments of Related Party Debt",
        "negatedLabel": "Repayment of loans payable - related parties"
       }
      }
     },
     "localname": "RepaymentsOfRelatedPartyDebt",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RestructuringCostAndReserveLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Restructuring Cost and Reserve [Line Items]"
       }
      }
     },
     "localname": "RestructuringCostAndReserveLineItems",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_RetainedEarningsAccumulatedDeficit": {
     "auth_ref": [
      "r29",
      "r337",
      "r494",
      "r553",
      "r574",
      "r576"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 4.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cumulative amount of the reporting entity's undistributed earnings or deficit.",
        "label": "Accumulated deficit"
       }
      }
     },
     "localname": "RetainedEarningsAccumulatedDeficit",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RetainedEarningsMember": {
     "auth_ref": [
      "r0",
      "r120",
      "r121",
      "r122",
      "r124",
      "r130",
      "r132",
      "r205",
      "r368",
      "r369",
      "r370",
      "r387",
      "r388",
      "r447",
      "r571",
      "r573"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cumulative amount of the reporting entity's undistributed earnings or deficit.",
        "label": "Retained Earnings [Member]"
       }
      }
     },
     "localname": "RetainedEarningsMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RevenueRecognitionPolicyTextBlock": {
     "auth_ref": [
      "r107",
      "r108"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources.",
        "label": "Revenue Recognition"
       }
      }
     },
     "localname": "RevenueRecognitionPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_Revenues": {
     "auth_ref": [
      "r66",
      "r113",
      "r165",
      "r166",
      "r179",
      "r185",
      "r186",
      "r192",
      "r193",
      "r195",
      "r204",
      "r270",
      "r271",
      "r272",
      "r275",
      "r276",
      "r277",
      "r278",
      "r279",
      "r281",
      "r282",
      "r459",
      "r540"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 1.0,
       "parentTag": "us-gaap_GrossProfit",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfOperationsAnnual": {
       "order": 1.0,
       "parentTag": "us-gaap_GrossProfit",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).",
        "label": "Revenues"
       }
      }
     },
     "localname": "Revenues",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails",
      "http://iqstel.com/role/Note15-Segment",
      "http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails",
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_SalariesAndWages": {
     "auth_ref": [
      "r73"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of expense for salary and wage arising from service rendered by nonofficer employee. Excludes allocated cost, labor-related nonsalary expense, and direct and overhead labor cost included in cost of good and service sold.",
        "label": "Salary and Wage, NonOfficer, Excluding Cost of Good and Service Sold"
       }
      }
     },
     "localname": "SalariesAndWages",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable": {
     "auth_ref": [
      "r402",
      "r403",
      "r410"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule reflecting each material business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities.",
        "label": "Schedule of Business Acquisitions, by Acquisition [Table]"
       }
      }
     },
     "localname": "ScheduleOfBusinessAcquisitionsByAcquisitionTable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails",
      "http://iqstel.com/role/Note4-Acquisitions-UnauditedProFormaResultsOfOperationsDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails",
      "http://iqstel.com/role/Note4AcquisitionsDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfDebtTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.",
        "label": "NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable"
       }
      }
     },
     "localname": "ScheduleOfDebtTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note7LoansPayableTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock": {
     "auth_ref": [
      "r381"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.",
        "label": "NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes"
       }
      }
     },
     "localname": "ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of derivative liabilities at fair value.",
        "label": "NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement"
       }
      }
     },
     "localname": "ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note10DerivativeLiabilityTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock": {
     "auth_ref": [
      "r240"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period.",
        "label": "NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired"
       }
      }
     },
     "localname": "ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4AcquisitionsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfPropertyPlantAndEquipmentTable": {
     "auth_ref": [
      "r251"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of information about physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.",
        "label": "Property, Plant and Equipment [Table]"
       }
      }
     },
     "localname": "ScheduleOfPropertyPlantAndEquipmentTable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails",
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock": {
     "auth_ref": [
      "r586"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of public utility physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation expense and method used, including composite depreciation, and accumulated depreciation.",
        "label": "NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment",
        "verboseLabel": "NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment"
       }
      }
     },
     "localname": "ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note5PropertyAndEquipmentTables",
      "http://iqstel.com/role/Note6PropertyAndEquipmentTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock": {
     "auth_ref": [
      "r409"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.",
        "label": "NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed"
       }
      }
     },
     "localname": "ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-AcquisitionTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable": {
     "auth_ref": [
      "r487",
      "r488"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule of quantitative and qualitative information pertaining to related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.",
        "label": "Schedule of Related Party Transactions, by Related Party [Table]"
       }
      }
     },
     "localname": "ScheduleOfRelatedPartyTransactionsByRelatedPartyTable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfRestructuringAndRelatedCostsTable": {
     "auth_ref": [
      "r255",
      "r256",
      "r257",
      "r258",
      "r259",
      "r260",
      "r261"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Table presenting the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and the amount of and periodic changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost by type of restructuring.",
        "label": "Schedule of Restructuring and Related Costs [Table]"
       }
      }
     },
     "localname": "ScheduleOfRestructuringAndRelatedCostsTable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable": {
     "auth_ref": [
      "r174",
      "r177",
      "r183",
      "r236"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A table disclosing the profit or loss and total assets for each reportable segment of the entity. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.",
        "label": "Schedule of Segment Reporting Information, by Segment [Table]"
       }
      }
     },
     "localname": "ScheduleOfSegmentReportingInformationBySegmentTable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock": {
     "auth_ref": [
      "r174",
      "r177",
      "r183",
      "r236"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.",
        "label": "NOTE 11 - SEGMENTS - Schedule of Operating Activities by Geographic Segment"
       }
      }
     },
     "localname": "ScheduleOfSegmentReportingInformationBySegmentTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11-SegmentsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfShortTermDebtTable": {
     "auth_ref": [
      "r39"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A table or schedule providing information pertaining to borrowings under which repayment was required in less than twelve months (or normal operating cycle, if longer) after its issuance. It may include: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date and measures of the maximum and average amount outstanding during the period; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation.",
        "label": "Schedule of Short-Term Debt [Table]"
       }
      }
     },
     "localname": "ScheduleOfShortTermDebtTable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock": {
     "auth_ref": [
      "r338",
      "r350"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.",
        "label": "NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity"
       }
      }
     },
     "localname": "ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SegmentDomain": {
     "auth_ref": [
      "r162",
      "r165",
      "r166",
      "r167",
      "r168",
      "r169",
      "r170",
      "r171",
      "r172",
      "r173",
      "r174",
      "r175",
      "r176",
      "r179",
      "r180",
      "r181",
      "r182",
      "r184",
      "r185",
      "r186",
      "r187",
      "r188",
      "r190",
      "r195",
      "r228",
      "r229",
      "r230",
      "r231",
      "r232",
      "r233",
      "r234",
      "r235",
      "r236",
      "r238",
      "r258",
      "r261",
      "r566"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Components of an entity that engage in business activities from which they may earn revenue and incur expenses, including transactions with other components of the same entity."
       }
      }
     },
     "localname": "SegmentDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_SegmentReportingAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Segment Reporting [Abstract]"
       }
      }
     },
     "localname": "SegmentReportingAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_SegmentReportingDisclosureTextBlock": {
     "auth_ref": [
      "r162",
      "r163",
      "r164",
      "r174",
      "r178",
      "r184",
      "r188",
      "r189",
      "r190",
      "r191",
      "r192",
      "r194",
      "r195",
      "r196"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.",
        "label": "NOTE 11 - SEGMENTS",
        "verboseLabel": "NOTE 15 - SEGMENT"
       }
      }
     },
     "localname": "SegmentReportingDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11-Segments",
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SegmentReportingInformationLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Segment Reporting Information [Line Items]"
       }
      }
     },
     "localname": "SegmentReportingInformationLineItems",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_SeriesAPreferredStockMember": {
     "auth_ref": [
      "r23",
      "r24",
      "r335"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Series A preferred stock.",
        "label": "Series A Preferred Stock [Member]"
       }
      }
     },
     "localname": "SeriesAPreferredStockMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_SeriesBPreferredStockMember": {
     "auth_ref": [
      "r23",
      "r24",
      "r335"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Series B preferred stock.",
        "label": "Series B Preferred Stock [Member]"
       }
      }
     },
     "localname": "SeriesBPreferredStockMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_SeriesCPreferredStockMember": {
     "auth_ref": [
      "r23",
      "r24",
      "r335"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Series C preferred stock.",
        "label": "Series C Preferred Stock [Member]"
       }
      }
     },
     "localname": "SeriesCPreferredStockMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount": {
     "auth_ref": [
      "r101",
      "r102",
      "r103"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of asset retirement obligations settled through noncash transactions. An asset retirement obligation is a legal obligation associated with the disposal or retirement from service of a tangible long-lived asset.",
        "label": "Settlement of Asset Retirement Obligations Through Noncash Payments, Amount",
        "verboseLabel": "Resolution of derivative liabilities"
       }
      }
     },
     "localname": "SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShareBasedCompensation": {
     "auth_ref": [
      "r95"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      },
      "http://iqstel.com/role/StatementsOfCashFlows": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of noncash expense for share-based payment arrangement.",
        "label": "Stock-based compensation",
        "verboseLabel": "Stock based compensation and cancellation"
       }
      }
     },
     "localname": "ShareBasedCompensation",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1": {
     "auth_ref": [
      "r352"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Estimated period over which an employee is required to provide service in exchange for the equity-based payment award, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Award Requisite Service Period"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue": {
     "auth_ref": [
      "r359"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average fair value as of the grant date of equity-based award plans other than stock (unit) option plans that were not exercised or put into effect as a result of the occurrence of a terminating event.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid": {
     "auth_ref": [
      "r361"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash paid to settle liability for award under share-based payment arrangement.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Share-Based Liabilities Paid"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue": {
     "auth_ref": [
      "r358"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The weighted average fair value as of grant date pertaining to an equity-based award plan other than a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The maximum risk-free interest rate assumption that is used in valuing an option on its own shares.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The minimum risk-free interest rate assumption that is used in valuing an option on its own shares.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted": {
     "auth_ref": [
      "r357"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Net number of non-option equity instruments granted to participants.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Other increase (decrease) in number of shares reserved for issuance under non-option equity instrument agreements that is not separately disclosed.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Other"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber": {
     "auth_ref": [
      "r354",
      "r355"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of equity instruments other than options outstanding, including both vested and non-vested instruments.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease": {
     "auth_ref": [
      "r353"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Increase (decrease) in the number of shares under non-option equity instrument agreements.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Period Increase (Decrease)"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue": {
     "auth_ref": [
      "r360"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1": {
     "auth_ref": [
      "r367"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average remaining contractual term for vested portions of options outstanding and currently exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average grant-date fair value of non-vested options forfeited.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested Options Forfeited, Weighted Average Grant Date Fair Value"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2": {
     "auth_ref": [
      "r362"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1": {
     "auth_ref": [
      "r361"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fair value of options vested. Excludes equity instruments other than options, for example, but not limited to, share units, stock appreciation rights, restricted stock.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2": {
     "auth_ref": [
      "r363"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average remaining contractual term of exercisable stock options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "Share-Based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term"
       }
      }
     },
     "localname": "SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_SharesIssued": {
     "auth_ref": [
      "r335"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.",
        "label": "Shares, Issued",
        "periodEndLabel": "Shares, Issued",
        "periodStartLabel": "Shares, Issued"
       }
      }
     },
     "localname": "SharesIssued",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShortTermBorrowings": {
     "auth_ref": [
      "r18",
      "r494",
      "r525",
      "r549"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheetsAnnual": {
       "order": 3.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.",
        "label": "Loans payable - net of discount of $7,406 and $19,221"
       }
      }
     },
     "localname": "ShortTermBorrowings",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShortTermDebtLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Short-Term Debt [Line Items]"
       }
      }
     },
     "localname": "ShortTermDebtLineItems",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ShortTermDebtTextBlock": {
     "auth_ref": [
      "r318"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for short-term debt.",
        "label": "NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans"
       }
      }
     },
     "localname": "ShortTermDebtTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SignificantAccountingPoliciesTextBlock": {
     "auth_ref": [
      "r105",
      "r119"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for all significant accounting policies of the reporting entity.",
        "label": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES"
       }
      }
     },
     "localname": "SignificantAccountingPoliciesTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SoftwareDevelopmentMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Internally developed software for sale, licensing or long-term internal use.",
        "label": "Software Development [Member]"
       }
      }
     },
     "localname": "SoftwareDevelopmentMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails",
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_StatementBusinessSegmentsAxis": {
     "auth_ref": [
      "r2",
      "r162",
      "r165",
      "r166",
      "r167",
      "r168",
      "r169",
      "r170",
      "r171",
      "r172",
      "r173",
      "r174",
      "r175",
      "r176",
      "r179",
      "r180",
      "r181",
      "r182",
      "r184",
      "r185",
      "r186",
      "r187",
      "r188",
      "r190",
      "r195",
      "r228",
      "r229",
      "r230",
      "r231",
      "r232",
      "r233",
      "r234",
      "r235",
      "r236",
      "r238",
      "r252",
      "r258",
      "r261",
      "r566"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by business segments.",
        "label": "Segments [Axis]"
       }
      }
     },
     "localname": "StatementBusinessSegmentsAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11-Segments-ScheduleOfOperatingActivitiesByGeographicSegmentDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementClassOfStockAxis": {
     "auth_ref": [
      "r23",
      "r24",
      "r25",
      "r110",
      "r113",
      "r135",
      "r136",
      "r139",
      "r141",
      "r143",
      "r149",
      "r150",
      "r151",
      "r204",
      "r270",
      "r275",
      "r276",
      "r277",
      "r281",
      "r282",
      "r321",
      "r322",
      "r325",
      "r329",
      "r335",
      "r459",
      "r603"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by the different classes of stock of the entity.",
        "label": "Class of Stock [Axis]"
       }
      }
     },
     "localname": "StatementClassOfStockAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual",
      "http://iqstel.com/role/BalanceSheetsAnnualParenthetical",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementEquityComponentsAxis": {
     "auth_ref": [
      "r0",
      "r49",
      "r62",
      "r63",
      "r64",
      "r120",
      "r121",
      "r122",
      "r124",
      "r130",
      "r132",
      "r148",
      "r205",
      "r335",
      "r337",
      "r368",
      "r369",
      "r370",
      "r387",
      "r388",
      "r447",
      "r462",
      "r463",
      "r464",
      "r465",
      "r466",
      "r467",
      "r482",
      "r571",
      "r572",
      "r573"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by component of equity.",
        "label": "Equity Components [Axis]"
       }
      }
     },
     "localname": "StatementEquityComponentsAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Statement [Line Items]"
       }
      }
     },
     "localname": "StatementLineItems",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual",
      "http://iqstel.com/role/BalanceSheetsAnnualParenthetical",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails",
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative",
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfCashFlowsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Cash Flows [Abstract]"
       }
      }
     },
     "localname": "StatementOfCashFlowsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfFinancialPositionAbstract": {
     "auth_ref": [],
     "localname": "StatementOfFinancialPositionAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfStockholdersEquityAbstract": {
     "auth_ref": [],
     "localname": "StatementOfStockholdersEquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementTable": {
     "auth_ref": [
      "r120",
      "r121",
      "r122",
      "r148",
      "r504"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule reflecting a Statement of Income, Statement of Cash Flows, Statement of Financial Position, Statement of Shareholders' Equity and Other Comprehensive Income, or other statement as needed.",
        "label": "Statement [Table]"
       }
      }
     },
     "localname": "StatementTable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual",
      "http://iqstel.com/role/BalanceSheetsAnnualParenthetical",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails",
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative",
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesAcquisitions": {
     "auth_ref": [
      "r24",
      "r25",
      "r337"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares of stock issued during the period pursuant to acquisitions.",
        "label": "Stock Issued During Period, Shares, Acquisitions"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesAcquisitions",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails",
      "http://iqstel.com/role/Note4AcquisitionsDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities": {
     "auth_ref": [
      "r48",
      "r301",
      "r335",
      "r336",
      "r337"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares issued during the period as a result of the conversion of convertible securities.",
        "label": "Stock Issued During Period, Shares, Conversion of Convertible Securities"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note12SubsequentEventsDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesIssuedForServices": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.",
        "label": "Stock Issued During Period, Shares, Issued for Services"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesIssuedForServices",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesNewIssues": {
     "auth_ref": [
      "r24",
      "r25",
      "r335",
      "r337"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of new stock issued during the period.",
        "label": "Stock Issued During Period, Shares, New Issues"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesNewIssues",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note7OtherCurrentLiabilitiesDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross": {
     "auth_ref": [
      "r335",
      "r337"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total number of shares issued during the period, including shares forfeited, as a result of Restricted Stock Awards.",
        "label": "Stock Issued During Period, Shares, Restricted Stock Award, Gross"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesRestrictedStockAwardGross",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation": {
     "auth_ref": [
      "r24",
      "r25",
      "r335",
      "r337"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number, after forfeiture, of shares or units issued under share-based payment arrangement. Excludes shares or units issued under employee stock ownership plan (ESOP).",
        "label": "Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesShareBasedCompensation",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised": {
     "auth_ref": [
      "r24",
      "r25",
      "r335",
      "r337",
      "r356"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of share options (or share units) exercised during the current period.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesStockOptionsExercised",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueAcquisitions": {
     "auth_ref": [
      "r49",
      "r335",
      "r337"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value of stock issued pursuant to acquisitions during the period.",
        "label": "Common stock issued for asset acquisition",
        "terseLabel": "Stock Issued During Period, Value, Acquisitions",
        "verboseLabel": "Common stock issued for acquisition of Itsbchain LLC"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueAcquisitions",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/Note4-Acquisitions-SmartbizConsiderationDetails",
      "http://iqstel.com/role/Note4-Acquisitions-WhislConsiderationDetails",
      "http://iqstel.com/role/Note4AcquisitionsDetailsNarrative",
      "http://iqstel.com/role/StatementsOfCashFlows",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities": {
     "auth_ref": [
      "r49",
      "r335",
      "r337"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The gross value of stock issued during the period upon the conversion of convertible securities.",
        "label": "Preferred stock issued for conversion of common stock"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueConversionOfConvertibleSecurities",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueIssuedForServices": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.",
        "label": "Common stock issued for service",
        "verboseLabel": "Stock Issued During Period, Value, Issued for Services"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueIssuedForServices",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueNewIssues": {
     "auth_ref": [
      "r24",
      "r25",
      "r335",
      "r337"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.",
        "label": "Common stock issued for cash",
        "terseLabel": "Stock Issued During Period, Value, New Issues",
        "verboseLabel": "Common stock issued for cash and subscription receivable"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueNewIssues",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross": {
     "auth_ref": [
      "r24",
      "r25",
      "r335",
      "r337"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate value of stock related to Restricted Stock Awards issued during the period.",
        "label": "Warrant granted"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueRestrictedStockAwardGross",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation": {
     "auth_ref": [
      "r24",
      "r25",
      "r337",
      "r360"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).",
        "label": "Common stock issued for compensation",
        "verboseLabel": "Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueShareBasedCompensation",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note-7OtherCurrentLiabilities-ScheduleOfOtherCurrentliabilitiesDetails",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised": {
     "auth_ref": [
      "r49",
      "r335",
      "r337"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value of stock issued as a result of the exercise of stock options.",
        "label": "Common stock issued for exercised cashless warrant"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueStockOptionsExercised",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockholdersEquity": {
     "auth_ref": [
      "r25",
      "r31",
      "r32",
      "r113",
      "r201",
      "r204",
      "r459",
      "r494"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.",
        "label": "Stockholders' Equity Attributable to Parent",
        "periodEndLabel": "Balance - September 30, 2021",
        "periodStartLabel": "Balance - June 30, 2021",
        "totalLabel": "Equity attributed to stockholders of iQSTEL Inc."
       }
      }
     },
     "localname": "StockholdersEquity",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockholdersEquityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stockholders' Equity",
        "verboseLabel": "Stockholders' Equity (Deficit)"
       }
      }
     },
     "localname": "StockholdersEquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest": {
     "auth_ref": [
      "r0",
      "r1",
      "r63",
      "r113",
      "r120",
      "r121",
      "r122",
      "r124",
      "r130",
      "r204",
      "r205",
      "r337",
      "r368",
      "r369",
      "r370",
      "r387",
      "r388",
      "r418",
      "r419",
      "r433",
      "r447",
      "r459",
      "r462",
      "r463",
      "r467",
      "r482",
      "r572",
      "r573"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.",
        "label": "Total Stockholders' Equity",
        "totalLabel": "Total stockholders' Equity (Deficit)"
       }
      }
     },
     "localname": "StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockholdersEquityNoteDisclosureTextBlock": {
     "auth_ref": [
      "r111",
      "r322",
      "r324",
      "r325",
      "r326",
      "r327",
      "r328",
      "r329",
      "r330",
      "r331",
      "r332",
      "r333",
      "r334",
      "r337",
      "r339",
      "r446"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.",
        "label": "NOTE 11 \u2013 STOCKHOLDERS\u2019 EQUITY"
       }
      }
     },
     "localname": "StockholdersEquityNoteDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquity"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SubsequentEventsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Events [Abstract]"
       }
      }
     },
     "localname": "SubsequentEventsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_SubsequentEventsTextBlock": {
     "auth_ref": [
      "r495",
      "r496"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.",
        "label": "NOTE 12 \u2013 SUBSEQUENT EVENTS",
        "verboseLabel": "NOTE 16 \u2013 SUBSEQUENT EVENTS."
       }
      }
     },
     "localname": "SubsequentEventsTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note12SubsequentEvents",
      "http://iqstel.com/role/Note16SubsequentEvents."
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SubstantialDoubtAboutGoingConcernTextBlock": {
     "auth_ref": [
      "r4"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.",
        "label": "NOTE 3 - GOING CONCERN"
       }
      }
     },
     "localname": "SubstantialDoubtAboutGoingConcernTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note3-GoingConcern"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SupplementalCashFlowInformationAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Supplemental cash flow information"
       }
      }
     },
     "localname": "SupplementalCashFlowInformationAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlowsAnnual",
      "http://iqstel.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Liability for amount due employees, in addition to wages and any other money that employers owe employees, when their employment ends through a layoff or other termination. For example, a company may provide involuntarily terminated employees with a lump sum payment equal to one week's salary for every year of employment.",
        "label": "Supplemental Unemployment Benefits, Severance Benefits"
       }
      }
     },
     "localname": "SupplementalUnemploymentBenefitsSeveranceBenefits",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_TechnologyEquipmentMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Equipment used in the creation, maintenance and utilization of information systems which include computers and peripherals.",
        "label": "Technology Equipment [Member]"
       }
      }
     },
     "localname": "TechnologyEquipmentMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails",
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_TemporaryEquityContractTerms": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Significant terms of equity contract classified as temporary equity to issue additional shares. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.",
        "label": "Temporary Equity, Contract Terms"
       }
      }
     },
     "localname": "TemporaryEquityContractTerms",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Adjustments to temporary equity resulting from foreign currency translation adjustments.",
        "label": "Foreign currency translation adjustments"
       }
      }
     },
     "localname": "TemporaryEquityForeignCurrencyTranslationAdjustments",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficitAnnual"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_UnrealizedGainLossOnDerivatives": {
     "auth_ref": [
      "r96"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The net change in the difference between the fair value and the carrying value, or in the comparative fair values, of derivative instruments, including options, swaps, futures, and forward contracts, held at each balance sheet date, that was included in earnings for the period.",
        "label": "Unrealized Gain (Loss) on Derivatives"
       }
      }
     },
     "localname": "UnrealizedGainLossOnDerivatives",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_UseOfEstimates": {
     "auth_ref": [
      "r152",
      "r153",
      "r154",
      "r155",
      "r158",
      "r159",
      "r160"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.",
        "label": "Use of Estimates"
       }
      }
     },
     "localname": "UseOfEstimates",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_WarrantsAndRightsOutstandingTerm": {
     "auth_ref": [
      "r452"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Period between issuance and expiration of outstanding warrant and right embodying unconditional obligation requiring redemption by transferring asset at specified or determinable date or upon event certain to occur, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.",
        "label": "Warrants and Rights Outstanding, Term"
       }
      }
     },
     "localname": "WarrantsAndRightsOutstandingTerm",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment": {
     "auth_ref": [
      "r143"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.",
        "label": "Weighted average number of common shares outstanding - Diluted"
       }
      }
     },
     "localname": "WeightedAverageNumberDilutedSharesOutstandingAdjustment",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_WeightedAverageNumberOfSharesOutstandingBasic": {
     "auth_ref": [
      "r134",
      "r143"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.",
        "label": "Weighted average number of common shares outstanding - Basic and diluted"
       }
      }
     },
     "localname": "WeightedAverageNumberOfSharesOutstandingBasic",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations",
      "http://iqstel.com/role/StatementsOfOperationsAnnual"
     ],
     "xbrltype": "sharesItemType"
    }
   },
   "unitCount": 4
  }
 },
 "std_ref": {
  "r0": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "105",
   "URI": "https://asc.fasb.org/extlink&oid=126987489&loc=SL124442142-165695"
  },
  "r1": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "105",
   "URI": "https://asc.fasb.org/extlink&oid=126987489&loc=SL124442142-165695"
  },
  "r10": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 201.5-02(24))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r100": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126999549&loc=d3e4297-108586"
  },
  "r101": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126999549&loc=d3e4304-108586"
  },
  "r102": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126999549&loc=d3e4313-108586"
  },
  "r103": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126999549&loc=d3e4332-108586"
  },
  "r104": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126999549&loc=SL98516268-108586"
  },
  "r105": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=126899994&loc=d3e18726-107790"
  },
  "r106": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=126899994&loc=d3e18823-107790"
  },
  "r107": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=126899994&loc=d3e18823-107790"
  },
  "r108": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=126899994&loc=d3e18823-107790"
  },
  "r109": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(c))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r11": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 201.5-02(25))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r110": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(d))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r111": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(e)(1))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r112": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(f))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r113": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(g)(1)(ii))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r114": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(h)(2))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r115": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(h))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r116": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(k)(1))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r117": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(n))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r118": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.12-04(a))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e24072-122690"
  },
  "r119": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "235",
   "URI": "https://asc.fasb.org/topic&trid=2122369"
  },
  "r12": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 201.5-02(26))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r120": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "23",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124436220&loc=d3e21914-107793"
  },
  "r121": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "24",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124436220&loc=d3e21930-107793"
  },
  "r122": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124436220&loc=d3e21711-107793"
  },
  "r123": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(2)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794"
  },
  "r124": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(3)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794"
  },
  "r125": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794"
  },
  "r126": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794"
  },
  "r127": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794"
  },
  "r128": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794"
  },
  "r129": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794"
  },
  "r13": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(1))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r130": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794"
  },
  "r131": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794"
  },
  "r132": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794"
  },
  "r133": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "250",
   "URI": "https://asc.fasb.org/topic&trid=2122394"
  },
  "r134": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=d3e1448-109256"
  },
  "r135": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=d3e1252-109256"
  },
  "r136": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=d3e1278-109256"
  },
  "r137": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "40",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=d3e1930-109256"
  },
  "r138": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "42",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=d3e2029-109256"
  },
  "r139": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "55",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=d3e2626-109256"
  },
  "r14": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(13))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r140": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "60B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=SL5780133-109256"
  },
  "r141": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "60B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=SL5780133-109256"
  },
  "r142": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=d3e1337-109256"
  },
  "r143": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257"
  },
  "r144": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257"
  },
  "r145": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257"
  },
  "r146": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=128363288&loc=d3e3842-109258"
  },
  "r147": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "52",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=128363288&loc=d3e4984-109258"
  },
  "r148": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "272",
   "URI": "https://asc.fasb.org/extlink&oid=125520817&loc=d3e70191-108054"
  },
  "r149": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "272",
   "URI": "https://asc.fasb.org/extlink&oid=125520817&loc=d3e70229-108054"
  },
  "r15": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(14))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r150": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "272",
   "URI": "https://asc.fasb.org/extlink&oid=6373374&loc=d3e70434-108055"
  },
  "r151": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "272",
   "URI": "https://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055"
  },
  "r152": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "275",
   "URI": "https://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592"
  },
  "r153": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "275",
   "URI": "https://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592"
  },
  "r154": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "https://asc.fasb.org/extlink&oid=99393423&loc=d3e6161-108592"
  },
  "r155": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "https://asc.fasb.org/extlink&oid=99393423&loc=d3e6191-108592"
  },
  "r156": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "https://asc.fasb.org/extlink&oid=99393423&loc=d3e6351-108592"
  },
  "r157": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "https://asc.fasb.org/extlink&oid=99393423&loc=d3e6404-108592"
  },
  "r158": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "https://asc.fasb.org/extlink&oid=99393423&loc=d3e6061-108592"
  },
  "r159": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "https://asc.fasb.org/extlink&oid=99393423&loc=d3e6132-108592"
  },
  "r16": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(15))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r160": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "https://asc.fasb.org/extlink&oid=99393423&loc=d3e6143-108592"
  },
  "r161": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "275",
   "URI": "https://asc.fasb.org/topic&trid=2134479"
  },
  "r162": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599"
  },
  "r163": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599"
  },
  "r164": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599"
  },
  "r165": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599"
  },
  "r166": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599"
  },
  "r167": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599"
  },
  "r168": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599"
  },
  "r169": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599"
  },
  "r17": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(18))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r170": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599"
  },
  "r171": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599"
  },
  "r172": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599"
  },
  "r173": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(j)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599"
  },
  "r174": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599"
  },
  "r175": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8813-108599"
  },
  "r176": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8813-108599"
  },
  "r177": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8813-108599"
  },
  "r178": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "26",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599"
  },
  "r179": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599"
  },
  "r18": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(19)(a))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r180": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599"
  },
  "r181": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599"
  },
  "r182": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599"
  },
  "r183": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599"
  },
  "r184": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "31",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599"
  },
  "r185": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599"
  },
  "r186": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599"
  },
  "r187": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599"
  },
  "r188": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599"
  },
  "r189": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599"
  },
  "r19": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(19))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r190": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599"
  },
  "r191": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "34",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599"
  },
  "r192": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "40",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599"
  },
  "r193": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "41",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599"
  },
  "r194": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "41",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599"
  },
  "r195": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "42",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599"
  },
  "r196": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "280",
   "URI": "https://asc.fasb.org/topic&trid=2134510"
  },
  "r197": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "310",
   "URI": "https://asc.fasb.org/extlink&oid=124259787&loc=d3e4428-111522"
  },
  "r198": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "310",
   "URI": "https://asc.fasb.org/extlink&oid=124259787&loc=d3e4531-111522"
  },
  "r199": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(3)",
   "Topic": "310",
   "URI": "https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524"
  },
  "r2": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "205",
   "URI": "https://asc.fasb.org/extlink&oid=109222650&loc=d3e1361-107760"
  },
  "r20": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(20))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r200": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(4)",
   "Topic": "310",
   "URI": "https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524"
  },
  "r201": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 4.E)",
   "Topic": "310",
   "URI": "https://asc.fasb.org/extlink&oid=122038336&loc=d3e74512-122707"
  },
  "r202": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "320",
   "URI": "https://asc.fasb.org/extlink&oid=126970911&loc=d3e27405-111563"
  },
  "r203": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "320",
   "URI": "https://asc.fasb.org/extlink&oid=126970911&loc=d3e27290-111563"
  },
  "r204": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "323",
   "URI": "https://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571"
  },
  "r205": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=122640432&loc=SL121648383-210437"
  },
  "r206": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4A",
   "Publisher": "FASB",
   "Section": "30",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=124256539&loc=SL120269210-210444"
  },
  "r207": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5A",
   "Publisher": "FASB",
   "Section": "30",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=124256539&loc=SL120254536-210444"
  },
  "r208": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8A",
   "Publisher": "FASB",
   "Section": "35",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=124266218&loc=SL120267834-210445"
  },
  "r209": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=124255206&loc=SL120267845-210446"
  },
  "r21": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(22))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r210": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=124255953&loc=SL82919244-210447"
  },
  "r211": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447"
  },
  "r212": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447"
  },
  "r213": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=124255953&loc=SL82919260-210447"
  },
  "r214": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=124255953&loc=SL82919272-210447"
  },
  "r215": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=124255953&loc=SL120267966-210447"
  },
  "r216": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=124255953&loc=SL120267969-210447"
  },
  "r217": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "20",
   "Subparagraph": "(SAB Topic 6.M.Q4)",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=122651532&loc=SL122037091-237805"
  },
  "r218": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "30",
   "SubTopic": "30",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=124268681&loc=SL120267897-210452"
  },
  "r219": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13A",
   "Publisher": "FASB",
   "Section": "35",
   "SubTopic": "30",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=125515542&loc=SL120267917-210453"
  },
  "r22": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(23))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r220": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7A",
   "Publisher": "FASB",
   "Section": "35",
   "SubTopic": "30",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=125515542&loc=SL120269220-210453"
  },
  "r221": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=124269663&loc=SL120267853-210455"
  },
  "r222": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=124269663&loc=SL120267859-210455"
  },
  "r223": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=124269663&loc=SL120267862-210455"
  },
  "r224": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=124269663&loc=SL82922895-210455"
  },
  "r225": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "05",
   "SubTopic": "10",
   "Topic": "340",
   "URI": "https://asc.fasb.org/extlink&oid=126905020&loc=d3e5879-108316"
  },
  "r226": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "340",
   "URI": "https://asc.fasb.org/extlink&oid=6387103&loc=d3e6435-108320"
  },
  "r227": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=99380562&loc=d3e13770-109266"
  },
  "r228": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267"
  },
  "r229": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267"
  },
  "r23": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(27)(b))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r230": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267"
  },
  "r231": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267"
  },
  "r232": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(e)",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267"
  },
  "r233": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(f)",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267"
  },
  "r234": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(g)",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267"
  },
  "r235": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(h)",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267"
  },
  "r236": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267"
  },
  "r237": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=121556970&loc=d3e13854-109267"
  },
  "r238": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "24",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=122137925&loc=d3e14258-109268"
  },
  "r239": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "SubTopic": "20",
   "Topic": "350",
   "URI": "https://asc.fasb.org/subtopic&trid=2144439"
  },
  "r24": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(28))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r240": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275"
  },
  "r241": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(d)",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275"
  },
  "r242": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275"
  },
  "r243": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275"
  },
  "r244": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)(1)",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275"
  },
  "r245": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)(2)",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275"
  },
  "r246": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(d)",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275"
  },
  "r247": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "05",
   "SubTopic": "10",
   "Topic": "360",
   "URI": "https://asc.fasb.org/extlink&oid=109226317&loc=d3e202-110218"
  },
  "r248": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "360",
   "URI": "https://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r249": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "360",
   "URI": "https://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r25": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(29))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r250": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "360",
   "URI": "https://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r251": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "360",
   "URI": "https://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r252": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "360",
   "URI": "https://asc.fasb.org/extlink&oid=109226691&loc=d3e2941-110230"
  },
  "r253": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 5.CC)",
   "Topic": "360",
   "URI": "https://asc.fasb.org/extlink&oid=27011434&loc=d3e125687-122742"
  },
  "r254": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(c)",
   "Topic": "410",
   "URI": "https://asc.fasb.org/extlink&oid=6393242&loc=d3e13237-110859"
  },
  "r255": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(1)",
   "Topic": "420",
   "URI": "https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869"
  },
  "r256": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(2)",
   "Topic": "420",
   "URI": "https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869"
  },
  "r257": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "420",
   "URI": "https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869"
  },
  "r258": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "420",
   "URI": "https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869"
  },
  "r259": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 5.P.4(b)(1))",
   "Topic": "420",
   "URI": "https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747"
  },
  "r26": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(3)(a)(2))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r260": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 5.P.4(b)(2))",
   "Topic": "420",
   "URI": "https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747"
  },
  "r261": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 5.P.4(d))",
   "Topic": "420",
   "URI": "https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747"
  },
  "r262": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "440",
   "URI": "https://asc.fasb.org/extlink&oid=123406679&loc=d3e25336-109308"
  },
  "r263": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "440",
   "URI": "https://asc.fasb.org/extlink&oid=123406679&loc=d3e25336-109308"
  },
  "r264": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "440",
   "URI": "https://asc.fasb.org/topic&trid=2144648"
  },
  "r265": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "450",
   "URI": "https://asc.fasb.org/extlink&oid=121557415&loc=d3e14435-108349"
  },
  "r266": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "450",
   "URI": "https://asc.fasb.org/extlink&oid=121557415&loc=d3e14557-108349"
  },
  "r267": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "20",
   "Subparagraph": "(SAB Topic 5.Y.Q2)",
   "Topic": "450",
   "URI": "https://asc.fasb.org/extlink&oid=27011672&loc=d3e149879-122751"
  },
  "r268": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "20",
   "Subparagraph": "(SAB Topic 5.Y.Q4)",
   "Topic": "450",
   "URI": "https://asc.fasb.org/extlink&oid=27011672&loc=d3e149879-122751"
  },
  "r269": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "450",
   "URI": "https://asc.fasb.org/topic&trid=2127136"
  },
  "r27": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(3)(a)(4))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r270": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(i))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756"
  },
  "r271": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(ii))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756"
  },
  "r272": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii)(A))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756"
  },
  "r273": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii)(B))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756"
  },
  "r274": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756"
  },
  "r275": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iv))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756"
  },
  "r276": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(5))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756"
  },
  "r277": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(i))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756"
  },
  "r278": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(A))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756"
  },
  "r279": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(B))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756"
  },
  "r28": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30)(a)(1))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r280": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(C))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756"
  },
  "r281": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iv))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756"
  },
  "r282": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(5))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756"
  },
  "r283": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r284": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r285": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r286": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r287": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(e)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r288": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(f)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r289": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(g)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r29": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30)(a)(3))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r290": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(h)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r291": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(i)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r292": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r293": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611"
  },
  "r294": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611"
  },
  "r295": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611"
  },
  "r296": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611"
  },
  "r297": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611"
  },
  "r298": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611"
  },
  "r299": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611"
  },
  "r3": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "205",
   "URI": "https://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760"
  },
  "r30": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30)(a)(4))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r300": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611"
  },
  "r301": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611"
  },
  "r302": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611"
  },
  "r303": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r304": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r305": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(1)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r306": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(2)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r307": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611"
  },
  "r308": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611"
  },
  "r309": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611"
  },
  "r31": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r310": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(1)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466204&loc=SL6031897-161870"
  },
  "r311": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(3)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466204&loc=SL6031897-161870"
  },
  "r312": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69B",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466577&loc=SL123495735-112612"
  },
  "r313": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69C",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466577&loc=SL123495737-112612"
  },
  "r314": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69E",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466577&loc=SL123495743-112612"
  },
  "r315": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69F",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466577&loc=SL123495745-112612"
  },
  "r316": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "40",
   "SubTopic": "50",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126972273&loc=d3e12317-112629"
  },
  "r317": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "40",
   "SubTopic": "50",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126972273&loc=d3e12355-112629"
  },
  "r318": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "470",
   "URI": "https://asc.fasb.org/topic&trid=2208564"
  },
  "r319": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(1)",
   "Topic": "480",
   "URI": "https://asc.fasb.org/extlink&oid=109262807&loc=d3e22047-110879"
  },
  "r32": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(31))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r320": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=65888546&loc=d3e21300-112643"
  },
  "r321": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644"
  },
  "r322": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644"
  },
  "r323": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644"
  },
  "r324": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644"
  },
  "r325": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644"
  },
  "r326": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(i)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644"
  },
  "r327": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644"
  },
  "r328": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496171-112644"
  },
  "r329": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496171-112644"
  },
  "r33": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(32))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r330": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496171-112644"
  },
  "r331": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "16",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496180-112644"
  },
  "r332": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496189-112644"
  },
  "r333": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496189-112644"
  },
  "r334": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496189-112644"
  },
  "r335": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=d3e21463-112644"
  },
  "r336": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=d3e21475-112644"
  },
  "r337": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.3-04)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770"
  },
  "r338": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "50",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=6784392&loc=d3e188667-122775"
  },
  "r339": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "505",
   "URI": "https://asc.fasb.org/topic&trid=2208762"
  },
  "r34": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(6))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r340": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "606",
   "URI": "https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045"
  },
  "r341": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "91",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "606",
   "URI": "https://asc.fasb.org/extlink&oid=126920602&loc=SL49130690-203046-203046"
  },
  "r342": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "705",
   "URI": "https://asc.fasb.org/topic&trid=2122478"
  },
  "r343": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "712",
   "URI": "https://asc.fasb.org/topic&trid=2197446"
  },
  "r344": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)(i)",
   "Topic": "715",
   "URI": "https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920"
  },
  "r345": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(n)",
   "Topic": "715",
   "URI": "https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920"
  },
  "r346": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "80",
   "Subparagraph": "(a)",
   "Topic": "715",
   "URI": "https://asc.fasb.org/extlink&oid=65877416&loc=SL14450702-114947"
  },
  "r347": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "80",
   "Subparagraph": "(d)",
   "Topic": "715",
   "URI": "https://asc.fasb.org/extlink&oid=65877416&loc=SL14450657-114947"
  },
  "r348": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "80",
   "Subparagraph": "(a)",
   "Topic": "715",
   "URI": "https://asc.fasb.org/extlink&oid=65877416&loc=SL14450673-114947"
  },
  "r349": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "80",
   "Topic": "715",
   "URI": "https://asc.fasb.org/extlink&oid=35742348&loc=SL14450788-114948"
  },
  "r35": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(7))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r350": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5047-113901"
  },
  "r351": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5047-113901"
  },
  "r352": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)(1)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901"
  },
  "r353": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901"
  },
  "r354": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(i)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901"
  },
  "r355": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(ii)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901"
  },
  "r356": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(02)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901"
  },
  "r357": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(1)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901"
  },
  "r358": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(2)(iii)(02)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901"
  },
  "r359": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(2)(iii)(03)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901"
  },
  "r36": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(9))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r360": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)(1)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901"
  },
  "r361": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)(2)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901"
  },
  "r362": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)(1)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901"
  },
  "r363": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)(2)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901"
  },
  "r364": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(ii)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901"
  },
  "r365": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(iii)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901"
  },
  "r366": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(iv)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901"
  },
  "r367": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901"
  },
  "r368": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128097895&loc=SL121327923-165333"
  },
  "r369": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(f)(1)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128097895&loc=SL121327923-165333"
  },
  "r37": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19(a)(5))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r370": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128097895&loc=SL121327923-165333"
  },
  "r371": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "40",
   "Subparagraph": "(d)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=109244661&loc=d3e17540-113929"
  },
  "r372": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=123427490&loc=d3e32247-109318"
  },
  "r373": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=123427490&loc=d3e32280-109318"
  },
  "r374": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32672-109319"
  },
  "r375": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319"
  },
  "r376": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319"
  },
  "r377": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319"
  },
  "r378": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "19",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319"
  },
  "r379": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319"
  },
  "r38": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19(a))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r380": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319"
  },
  "r381": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319"
  },
  "r382": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32847-109319"
  },
  "r383": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319"
  },
  "r384": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32621-109319"
  },
  "r385": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32632-109319"
  },
  "r386": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319"
  },
  "r387": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)(2)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=126983759&loc=SL121830611-158277"
  },
  "r388": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)(3)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=126983759&loc=SL121830611-158277"
  },
  "r389": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB TOPIC 6.I.5.Q1)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817"
  },
  "r39": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r390": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB TOPIC 6.I.7)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817"
  },
  "r391": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 11.C)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817"
  },
  "r392": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=123586238&loc=d3e38679-109324"
  },
  "r393": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "270",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338"
  },
  "r394": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331"
  },
  "r395": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "740",
   "URI": "https://asc.fasb.org/topic&trid=2144680"
  },
  "r396": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "05",
   "SubTopic": "10",
   "Subparagraph": "(a)-(d)",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=6909625&loc=d3e227-128457"
  },
  "r397": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "23",
   "Publisher": "FASB",
   "Section": "25",
   "SubTopic": "10",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=123586518&loc=d3e1043-128460"
  },
  "r398": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463"
  },
  "r399": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463"
  },
  "r4": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "SubTopic": "40",
   "Topic": "205",
   "URI": "https://asc.fasb.org/subtopic&trid=51888271"
  },
  "r40": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19,20)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r400": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)(2)",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463"
  },
  "r401": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)(3)",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463"
  },
  "r402": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463"
  },
  "r403": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=79982066&loc=d3e1486-128463"
  },
  "r404": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "37",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=123455525&loc=d3e2207-128464"
  },
  "r405": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(1)",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472"
  },
  "r406": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472"
  },
  "r407": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)(1)",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472"
  },
  "r408": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(e)(1)",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472"
  },
  "r409": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472"
  },
  "r41": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19-26)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r410": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=128092470&loc=d3e4946-128472"
  },
  "r411": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "38",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=123410050&loc=d3e5504-128473"
  },
  "r412": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "25",
   "SubTopic": "30",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=6911189&loc=d3e6408-128476"
  },
  "r413": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "35",
   "SubTopic": "30",
   "Subparagraph": "(b)",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=126966325&loc=d3e6819-128478"
  },
  "r414": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(c)(1)",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=126975305&loc=d3e6927-128479"
  },
  "r415": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "25",
   "SubTopic": "50",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=127000608&loc=d3e9135-128495"
  },
  "r416": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "30",
   "SubTopic": "50",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=126928898&loc=d3e9212-128498"
  },
  "r417": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "30",
   "SubTopic": "50",
   "Topic": "805",
   "URI": "https://asc.fasb.org/extlink&oid=126928898&loc=d3e9215-128498"
  },
  "r418": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=126929396&loc=SL4568447-111683"
  },
  "r419": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "16",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=126929396&loc=SL4568740-111683"
  },
  "r42": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.20)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r420": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "19",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=126929396&loc=SL4569616-111683"
  },
  "r421": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=126929396&loc=SL4569643-111683"
  },
  "r422": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=126929396&loc=SL4613674-111683"
  },
  "r423": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988"
  },
  "r424": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988"
  },
  "r425": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=109239629&loc=d3e5614-111684"
  },
  "r426": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)(1)",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684"
  },
  "r427": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)(2)",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684"
  },
  "r428": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684"
  },
  "r429": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(3)",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684"
  },
  "r43": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.20,24)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r430": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c),(3)",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684"
  },
  "r431": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bb)",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685"
  },
  "r432": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685"
  },
  "r433": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4I",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=120409616&loc=SL4590271-111686"
  },
  "r434": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4J",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=120409616&loc=SL4591551-111686"
  },
  "r435": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4K",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=120409616&loc=SL4591552-111686"
  },
  "r436": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "810",
   "URI": "https://asc.fasb.org/topic&trid=2197479"
  },
  "r437": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "815",
   "URI": "https://asc.fasb.org/extlink&oid=125515794&loc=SL5579240-113959"
  },
  "r438": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "815",
   "URI": "https://asc.fasb.org/extlink&oid=125515794&loc=SL5579245-113959"
  },
  "r439": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "815",
   "URI": "https://asc.fasb.org/extlink&oid=125515794&loc=d3e41620-113959"
  },
  "r44": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.21)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r440": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "815",
   "URI": "https://asc.fasb.org/extlink&oid=125515794&loc=d3e41638-113959"
  },
  "r441": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(1)",
   "Topic": "815",
   "URI": "https://asc.fasb.org/extlink&oid=125515794&loc=SL5618551-113959"
  },
  "r442": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4K",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)(1)",
   "Topic": "815",
   "URI": "https://asc.fasb.org/extlink&oid=125515794&loc=SL5708775-113959"
  },
  "r443": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "815",
   "URI": "https://asc.fasb.org/extlink&oid=125515794&loc=d3e41675-113959"
  },
  "r444": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "SubTopic": "15",
   "Topic": "815",
   "URI": "https://asc.fasb.org/subtopic&trid=2229187"
  },
  "r445": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "40",
   "Subparagraph": "(a)(2)",
   "Topic": "815",
   "URI": "https://asc.fasb.org/extlink&oid=126731327&loc=d3e90205-114008"
  },
  "r446": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "40",
   "Subparagraph": "(a)",
   "Topic": "815",
   "URI": "https://asc.fasb.org/extlink&oid=126731327&loc=SL126733271-114008"
  },
  "r447": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)(3)",
   "Topic": "815",
   "URI": "https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011"
  },
  "r448": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)(4)",
   "Topic": "815",
   "URI": "https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011"
  },
  "r449": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)",
   "Topic": "815",
   "URI": "https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011"
  },
  "r45": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22(a)(1))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r450": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "815",
   "URI": "https://asc.fasb.org/topic&trid=2229140"
  },
  "r451": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bbb)",
   "Topic": "820",
   "URI": "https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258"
  },
  "r452": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bbb)(2)",
   "Topic": "820",
   "URI": "https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258"
  },
  "r453": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "820",
   "URI": "https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258"
  },
  "r454": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "820",
   "URI": "https://asc.fasb.org/extlink&oid=126976982&loc=SL7498357-110258"
  },
  "r455": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "820",
   "URI": "https://asc.fasb.org/topic&trid=2155941"
  },
  "r456": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "825",
   "URI": "https://asc.fasb.org/extlink&oid=123594938&loc=d3e13433-108611"
  },
  "r457": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "825",
   "URI": "https://asc.fasb.org/extlink&oid=123594938&loc=d3e13531-108611"
  },
  "r458": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "825",
   "URI": "https://asc.fasb.org/extlink&oid=123594938&loc=d3e13537-108611"
  },
  "r459": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "825",
   "URI": "https://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612"
  },
  "r46": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22(a)(3))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r460": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=124440516&loc=d3e30885-110895"
  },
  "r461": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "230",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=123444420&loc=d3e33268-110906"
  },
  "r462": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=118261656&loc=d3e32136-110900"
  },
  "r463": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r464": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(b)",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r465": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(c)",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r466": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(d)",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r467": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901"
  },
  "r468": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=6450520&loc=d3e32618-110901"
  },
  "r469": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "30",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=6897108&loc=SL6897125-166521"
  },
  "r47": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r470": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "830",
   "URI": "https://asc.fasb.org/topic&trid=2175825"
  },
  "r471": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "835",
   "URI": "https://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391"
  },
  "r472": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "https://asc.fasb.org/extlink&oid=124435984&loc=d3e28541-108399"
  },
  "r473": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "https://asc.fasb.org/extlink&oid=124435984&loc=d3e28555-108399"
  },
  "r474": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "https://asc.fasb.org/extlink&oid=124429444&loc=SL124452920-239629"
  },
  "r475": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "https://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400"
  },
  "r476": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "https://asc.fasb.org/extlink&oid=123391704&loc=SL77918638-209977"
  },
  "r477": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)(3)",
   "Topic": "842",
   "URI": "https://asc.fasb.org/extlink&oid=128292326&loc=SL77918673-209980"
  },
  "r478": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "https://asc.fasb.org/extlink&oid=124258985&loc=SL77919352-209981"
  },
  "r479": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "842",
   "URI": "https://asc.fasb.org/extlink&oid=124258985&loc=SL119206284-209981"
  },
  "r48": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.29-30)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r480": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "842",
   "URI": "https://asc.fasb.org/extlink&oid=124258985&loc=SL117410129-209981"
  },
  "r481": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "https://asc.fasb.org/extlink&oid=124258985&loc=SL117410129-209981"
  },
  "r482": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(a)(3)(iii)(03)",
   "Topic": "848",
   "URI": "https://asc.fasb.org/extlink&oid=125980421&loc=SL125981372-237846"
  },
  "r483": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "850",
   "URI": "https://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864"
  },
  "r484": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "850",
   "URI": "https://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864"
  },
  "r485": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "850",
   "URI": "https://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864"
  },
  "r486": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "850",
   "URI": "https://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864"
  },
  "r487": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "850",
   "URI": "https://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864"
  },
  "r488": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "850",
   "URI": "https://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864"
  },
  "r489": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "850",
   "URI": "https://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864"
  },
  "r49": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.29-31)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r490": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "850",
   "URI": "https://asc.fasb.org/topic&trid=2122745"
  },
  "r491": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "852",
   "URI": "https://asc.fasb.org/extlink&oid=124437977&loc=d3e55730-112764"
  },
  "r492": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "852",
   "URI": "https://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765"
  },
  "r493": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "852",
   "URI": "https://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765"
  },
  "r494": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "852",
   "URI": "https://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766"
  },
  "r495": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "855",
   "URI": "https://asc.fasb.org/extlink&oid=6842918&loc=SL6314017-165662"
  },
  "r496": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "855",
   "URI": "https://asc.fasb.org/topic&trid=2122774"
  },
  "r497": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)(1)",
   "Topic": "860",
   "URI": "https://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719"
  },
  "r498": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)(2)",
   "Topic": "860",
   "URI": "https://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719"
  },
  "r499": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)(3)",
   "Topic": "860",
   "URI": "https://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719"
  },
  "r5": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765"
  },
  "r50": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.31)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r500": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(1)",
   "Topic": "860",
   "URI": "https://asc.fasb.org/extlink&oid=121570589&loc=d3e107314-111719"
  },
  "r501": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(2)",
   "Topic": "860",
   "URI": "https://asc.fasb.org/extlink&oid=121570589&loc=d3e107314-111719"
  },
  "r502": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(3)",
   "Topic": "860",
   "URI": "https://asc.fasb.org/extlink&oid=121570589&loc=d3e107314-111719"
  },
  "r503": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "910",
   "URI": "https://asc.fasb.org/extlink&oid=126937589&loc=SL119991595-234733"
  },
  "r504": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 11.L)",
   "Topic": "924",
   "URI": "https://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856"
  },
  "r505": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "926",
   "URI": "https://asc.fasb.org/extlink&oid=120154696&loc=d3e54445-107959"
  },
  "r506": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "340",
   "Topic": "928",
   "URI": "https://asc.fasb.org/extlink&oid=6473545&loc=d3e61844-108004"
  },
  "r507": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-10(c)(3)(ii)(A))",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126954596&loc=d3e511914-122862"
  },
  "r508": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-10(c)(7)(ii))",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126954596&loc=d3e511914-122862"
  },
  "r509": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-10.(c)(7)(ii))",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126954596&loc=d3e511914-122862"
  },
  "r51": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312"
  },
  "r510": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e61929-109447"
  },
  "r511": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e61929-109447"
  },
  "r512": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e62059-109447"
  },
  "r513": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e62059-109447"
  },
  "r514": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e62395-109447"
  },
  "r515": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e62395-109447"
  },
  "r516": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "33",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e62479-109447"
  },
  "r517": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "33",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e62479-109447"
  },
  "r518": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "35A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=SL6807758-109447"
  },
  "r519": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "35A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=SL6807758-109447"
  },
  "r52": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126968391&loc=SL7669646-108580"
  },
  "r520": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(c)(1)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e61872-109447"
  },
  "r521": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(c)(2)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e61872-109447"
  },
  "r522": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "25",
   "SubTopic": "20",
   "Topic": "940",
   "URI": "https://asc.fasb.org/extlink&oid=126941158&loc=d3e41242-110953"
  },
  "r523": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(10)(1))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878"
  },
  "r524": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(11))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878"
  },
  "r525": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(13))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878"
  },
  "r526": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(16))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878"
  },
  "r527": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(22))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878"
  },
  "r528": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(23))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878"
  },
  "r529": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03.10(3))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878"
  },
  "r53": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126968391&loc=d3e637-108580"
  },
  "r530": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03.15(5))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878"
  },
  "r531": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(15))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r532": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(22))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r533": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(24))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r534": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(25))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r535": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(26))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r536": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(27))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r537": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04.14)",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r538": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04.8)",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r539": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04.9)",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r54": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126968391&loc=d3e681-108580"
  },
  "r540": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "235",
   "Subparagraph": "(SX 210.9-05(b)(2))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884"
  },
  "r541": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=124429447&loc=SL124453093-239630"
  },
  "r542": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "405",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=6957935&loc=d3e64057-112817"
  },
  "r543": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "470",
   "Subparagraph": "(c)",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=123599511&loc=d3e64711-112823"
  },
  "r544": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(10))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910"
  },
  "r545": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(16)(a)(2))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910"
  },
  "r546": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(16)(a))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910"
  },
  "r547": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(16))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910"
  },
  "r548": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(12))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910"
  },
  "r549": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(16)(a)(1))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910"
  },
  "r55": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126968391&loc=SL7669686-108580"
  },
  "r550": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(16)(a))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910"
  },
  "r551": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(16))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910"
  },
  "r552": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(23)(a)(3))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910"
  },
  "r553": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(23)(a)(4))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910"
  },
  "r554": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(24))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910"
  },
  "r555": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(25))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910"
  },
  "r556": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(8))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910"
  },
  "r557": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03.15(a))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910"
  },
  "r558": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03.3)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910"
  },
  "r559": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(18))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r56": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126968391&loc=SL7669619-108580"
  },
  "r560": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(20))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r561": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(21))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r562": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(22))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r563": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(23))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r564": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(8))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r565": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(9))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r566": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4H",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "40",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=116884468&loc=SL65671331-158438"
  },
  "r567": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "40",
   "Subparagraph": "(d)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=124506351&loc=SL117782755-158439"
  },
  "r568": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "40",
   "Subparagraph": "(b)(4)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=99382878&loc=SL5749324-161292"
  },
  "r569": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13H",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "40",
   "Subparagraph": "(c)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126561865&loc=SL117783719-158441"
  },
  "r57": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126968391&loc=SL7669619-108580"
  },
  "r570": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "29F",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "40",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126561865&loc=SL117819544-158441"
  },
  "r571": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r572": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)(1)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r573": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)(2)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r574": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(g)(2)(i)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r575": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(g)(2)(ii)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r576": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(h)(2)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r577": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "210",
   "Topic": "946",
   "URI": "https://asc.fasb.org/extlink&oid=118262064&loc=SL116631418-115840"
  },
  "r578": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "210",
   "Topic": "946",
   "URI": "https://asc.fasb.org/extlink&oid=118262064&loc=SL116631419-115840"
  },
  "r579": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.6-04(13))",
   "Topic": "946",
   "URI": "https://asc.fasb.org/extlink&oid=120401414&loc=d3e603758-122996"
  },
  "r58": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126968391&loc=SL7669625-108580"
  },
  "r580": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "320",
   "Subparagraph": "(SX 210.12-15)",
   "Topic": "946",
   "URI": "https://asc.fasb.org/extlink&oid=122147990&loc=d3e611379-123010"
  },
  "r581": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "440",
   "Subparagraph": "(a)",
   "Topic": "954",
   "URI": "https://asc.fasb.org/extlink&oid=6491277&loc=d3e6429-115629"
  },
  "r582": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Subparagraph": "(d)",
   "Topic": "958",
   "URI": "https://asc.fasb.org/extlink&oid=126982197&loc=d3e99779-112916"
  },
  "r583": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Topic": "958",
   "URI": "https://asc.fasb.org/extlink&oid=126982197&loc=d3e99893-112916"
  },
  "r584": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "310",
   "Subparagraph": "(c)",
   "Topic": "976",
   "URI": "https://asc.fasb.org/extlink&oid=6497875&loc=d3e22274-108663"
  },
  "r585": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "310",
   "Subparagraph": "(b)",
   "Topic": "978",
   "URI": "https://asc.fasb.org/extlink&oid=126945304&loc=d3e27327-108691"
  },
  "r586": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Topic": "980",
   "URI": "https://asc.fasb.org/extlink&oid=84167750&loc=d3e42232-110370"
  },
  "r587": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12"
  },
  "r588": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b"
  },
  "r589": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r59": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126968391&loc=SL7669625-108580"
  },
  "r590": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-23"
  },
  "r591": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r592": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "g"
  },
  "r593": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12, 13, 15d"
  },
  "r594": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r595": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r596": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "15",
   "Subsection": "d"
  },
  "r597": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "14a",
   "Subsection": "12"
  },
  "r598": {
   "Name": "Form 10-K",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "310"
  },
  "r599": {
   "Name": "Form 10-Q",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "308",
   "Subsection": "a"
  },
  "r6": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765"
  },
  "r60": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126968391&loc=d3e557-108580"
  },
  "r600": {
   "Name": "Form 20-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "220",
   "Subsection": "f"
  },
  "r601": {
   "Name": "Form 40-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "240",
   "Subsection": "f"
  },
  "r602": {
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13",
   "Subsection": "a-1"
  },
  "r603": {
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Paragraph": "(a)",
   "Publisher": "SEC",
   "Section": "1402"
  },
  "r604": {
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Paragraph": "(b)",
   "Publisher": "SEC",
   "Section": "1402",
   "Subparagraph": "(1)"
  },
  "r605": {
   "Name": "Regulation S-T",
   "Number": "232",
   "Publisher": "SEC",
   "Section": "405"
  },
  "r606": {
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "15"
  },
  "r607": {
   "Name": "Securities Act",
   "Number": "230",
   "Publisher": "SEC",
   "Section": "405"
  },
  "r608": {
   "Name": "Securities Act",
   "Number": "230",
   "Publisher": "SEC",
   "Section": "425"
  },
  "r609": {
   "Name": "Securities Act",
   "Number": "7A",
   "Publisher": "SEC",
   "Section": "B",
   "Subsection": "2"
  },
  "r61": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=124431353&loc=SL116659661-227067"
  },
  "r62": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=124431353&loc=SL124442407-227067"
  },
  "r63": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=124431353&loc=SL124442411-227067"
  },
  "r64": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=124431353&loc=SL124452729-227067"
  },
  "r65": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(210.5-03(11))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227"
  },
  "r66": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(1))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227"
  },
  "r67": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(10))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227"
  },
  "r68": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(20))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227"
  },
  "r69": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(22))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227"
  },
  "r7": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765"
  },
  "r70": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(23))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227"
  },
  "r71": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(24))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227"
  },
  "r72": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(25))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227"
  },
  "r73": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(4))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227"
  },
  "r74": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(7)(d))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227"
  },
  "r75": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.1,2)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227"
  },
  "r76": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.2)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227"
  },
  "r77": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.4)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227"
  },
  "r78": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.7)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227"
  },
  "r79": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.8)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227"
  },
  "r8": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=124098289&loc=d3e6904-107765"
  },
  "r80": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.9)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227"
  },
  "r81": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3213-108585"
  },
  "r82": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3213-108585"
  },
  "r83": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3213-108585"
  },
  "r84": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3255-108585"
  },
  "r85": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3255-108585"
  },
  "r86": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3291-108585"
  },
  "r87": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3367-108585"
  },
  "r88": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3367-108585"
  },
  "r89": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3367-108585"
  },
  "r9": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=124098289&loc=d3e6935-107765"
  },
  "r90": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3000-108585"
  },
  "r91": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "24",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3521-108585"
  },
  "r92": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3536-108585"
  },
  "r93": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3536-108585"
  },
  "r94": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3536-108585"
  },
  "r95": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585"
  },
  "r96": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585"
  },
  "r97": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585"
  },
  "r98": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3044-108585"
  },
  "r99": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126999549&loc=d3e4273-108586"
  }
 },
 "version": "2.1"
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>111
<FILENAME>0001663577-22-000711-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001663577-22-000711-xbrl.zip
M4$L#!!0    ( !*+D%5X_-G*:@4  &0M   )    97@Q,#<N:'1M[5IM3^,X
M$/Y^TOV'46Y9@51*4LJR0*E4VG(@%>BU.>GVHYNXK;5)G+4="O?K;VRGT.,*
M%#:]\E8)6COVS#SCF?$XGMJ)?]:I__I+[:3=:.$WZ$_-/_4[[7IMRW[CTZW\
M<>WHHO4-^OZW3OO0&?)$[8/GI@I\%E,)YW0"/1Z3I&0[2M"G@@T=G(A3NT^=
M=P Q$2.6[(/KU&M'/2-(]^>)'8"B5VJ31&R$3<%&8Z7IU]M_G9P>G?J?DX%,
M#SQWM[9U5"^$H5.W-)<@?4 31841OTFB((N(8CP!/H1C%K%D!,>4@D\&$96O
M#,XQ%['ET]_T"I-]/KOU6V;^=4HW7I&:V!]]O]VQG$Z3H+QL3;6O2*#@G,14
M&UF/CIA4@B0*B(1^2@,V9#0$E@!3$IIC(G!:,?J<+] ='?N-HTX;FNU.I]]M
M-$_/?S]T7,>TNXU6:]K^MQ >"H'.PP:"E>"$1I=4L8"@ "21F[D4$Q:JL1;8
M73N  1<A%9L!CR*22HK"Y+\<$T%K?F_*X9(*32N:2CW@2O'8R0-MS6_=R.^W
M'NF<DLR96TI(,2+!=] 0)(]8>(^='%^<^[.H-X<D9M'U_F/*-V,E^YO:M3K0
M2+G8A]^VS<=88)\&F6#JVD9H[3_6!C7/^EL !LV(2)F+;D$R%;T5E+A!6% S
M^X?MX +=0HA\83%$3H@(;:.7/1E_\T*[Y/FA4W%>K"X:,<\PE-FH1@4&LG5O
MXVDX7R_XKN IES1?X3-RQ>(LAHOA$$DD(]O;%2R@T*7"-O],F(+URKM14:X4
M"[XQ&@DZ(BIWGSF*>B]JT3EF3ROBG>#-PP0?YL$P3X)N(Z>.J8OH O_UGIPR
M3 =.QDS139F2 &5-^$20="9/65N-'4A0'(YRE^@2%MZKAQL8N<1KSH/[9C[L
MZY)Q.?7VCTPG,Z])Y":/8SST]3';UL,^N677]2 E BY)E-$"L7C>TL%<J#%N
M+P6*?)NPWQ-!%B)3?93,_-<*A>G%VRFYKJO_"E5.83HL#NFGA0 ^+M.2%\0M
M5ZH['VOQ(M9BN_1E=V=5OK'0L+U5JTAO"J[GN96/ '*;(JUT1:INM;RW]XS%
M>%;:^)P<?.\F!U_NGH^YH\\5B6Y.FV!3;%G$B6(.@GPI%Z;Q$V]T_C^[?L$!
MN"!-?RSABL+1^P@^YOC:%?22\4Q&U_#@\?4%6.];YO;AF;.IV_MV2IT52/JR
MDX&WS.W#%]^]+YY393RQE17RDO]M^,6'%[Z>7'7+%(;4BR_J>5+!R4P5R:.E
M(HJG\RY]+(7*FE7*0M4KR[CUJ6Q[QQ74AKD??_P%QM[7U0CLU'LT%51B3)0@
MS?V(+EM28SI3NO19R!\9/Y (SMRC2,71E)F4F:Z;@RS%/CV#7E$1,&D*GT@"
M/-47?F7H9@)')DK??.FZ"&L@5>\+9 EZB)F:EY(P9-\(5$GW"8HL@$22PX#J
M5Q[BMNI /QU<@\R",3 D@KTQ2XBBD&3Q &EJ"<*0:0$P1YK*;?$1B>9ZC40-
M!*3&Q2V8 0U(9B%8F#*-F$+]V5;(+EE(DU#>M%%%;)!I1CB()"%(A@M!$!:J
M3I+ /)DU@46VO_FV_3(,NO*P0:_$B-M2L1B7/]3!E>+1=,BM7:69T#4;>CF#
M:?D.FI)^)&9NI6%(S=AY=KJSNQYLV-_WV:LF[^UM;Y>T;9$8[8.&9? U_[QF
M!"W.EHOPZ0N\U%2*I$C/F*4QG?^,)M,2BKOS](P!T4-OO(^@$9$1G;KO&+<4
M?=-9V3&D(SXQK2I($E%+Q;@ZS\0=_\!?+1I0XT=>M005MU(QR 1-N=!*MARM
M3B[\)IP1\1W/'^5IZ)]G[+,;S):NDJZ;LFE=7?T/4$L#!!0    ( !*+D%4Q
M.@8-A@(  *D(   *    97@R,U\Q+FAT;<U636_:0!"]6_)_&.7 B0!!2@_!
M10)"FD@DH8$HRG%LQO8TZUUW=]W O^_8$+6ED:JTJ027Q3/SWK[YV-5&E\OK
MV3 ,HLOIZ%Q6J'_1\FHYFPZC[G85;W?GCL:WYX^P6#[.IA^/4J/]&9ST2@]+
M+LC!#3W#G2E0M[>&-BS(<GHD0('.]W&=TQII*:Z2G#Q<+WZ%#:! F[&6T+X$
M]J W $]K?XR*,[$FI#W9G8WUBFK6'NL!)$89>P:I\#K&HV%T<7NS?-E]YQPK
M3)[$=3^<&.T$&P8FA2NA*:GA@CO*V,D.M()Y%2M.8)0DIM*>=087;(NH>R\U
MJKEEF?]KDGO9*4K]VS(9#ULZ=N4@ZH[?4=;KM?]2.<_IYDT"^?-B.9VUP^!*
M)YW_5K>_438Q%A5\PE@)?QA<B(]7^$>)(G!D&54;+DE](\\)BCK4[O@M-7Q=
M6;Q5]D"0RP3&&TFGF5+P!GQ.4#D"ULW?N36NI,17K@GR[*MF1!%*M!YDJGW.
M;C?.%CT;#0N/GHJ:3]RFLF"I-!*\$O,*1J5E!2>G;>CW^GVIB"6%#>=N]WH?
MHW@;G;)&G4@=P+VPNIIVUV^HV]V&YYR3'+C1Z)&U !O]Z']*H .W/[3L AV@
M!EJ7"C5Z8S=A(&EA9K',)3)#NVJ$B:J)*4K4FY9U7RLS$%S,BOVF%EUSL:X(
M4,R0F1HBMH2L[L A'I8'"@-4SNSWW5(J\R#":X-TO)*[RFY[@F73VI9:U>E/
MUR59[UJV^?I]5M[Q!+Y?UB\7V.$IZ[IN&-Q;=CG,C53P"5I8E .9.9GMV6QR
M4/?9G+UW<66S7,[N?'2(]3RGA(J8;!B<?-A>,_LJN_538_OVJ)\HWP%02P,$
M%     @ $HN0599>&26:"   "R    D   !E>#5?,2YH=&WM6FMOV[@2_6[
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MC"!&.J6RW>^[V?  ?II88W.0=I5[=QHPEQ$X#-=:5SES9&3)+!(V5QI4G(E
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M(!;8&493B4^M$BLTG+&#QS7O(9$^BPHK.W>**CA39H)#<B]9_KO0&P;GPT$
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M\Y.WD\.%G:*!$2,$X>7S(^]\6*+F)UR "#6;4@/T  O "? "0H X( W( \J
M!J +& '7 2L  C@";H 7X O<!D*!"" :B .2@,= -O $* $J@&J@#G@)O 8Z
M@!Y@$!@%IH$%8 78 G:!;\!W$ B$!2( D8&H00P@-M 5D!!( B0+4@9I@0Q
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MT9 "XBWRF0WSW $L=M$W0R@G\B_9*1N+P:%+OUWX7WO \9<+R"D 'WQQ3Q)
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MW%9%\ 8,"6#G=7$<TS@=:V>9?7FCN$.2N!R<VTH0',3P9!D)+"?=1P(>?$A
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MG$1^8A;Z:[-)F$\ D%!0UT9GNUA\$/_[I]F+/*D+-N%G_H^%"IZ'EQ,,KHN
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M  ;  2?4X0I  3M4C 2!?]P ^A?9,O#7IO4_*ORBOP8[ $.XNOZH)(!IZXZ
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MT/\BQ[O8PO\W\<6HXOQAASK0Y':!O^3D%^QY$X(OTN<: '7GSQ#EH Y9%+L
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MU$*%V/[F8^,QIUI+#JY8=^MXS:(&+V>OQI[ZYHH"$GNC#US%"",-EN&E*QG
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M-PR%&&>+-8%Q*E=]K0\J]#D)K#Y(>.^];EULW_>+<ZF_LQ"XF&7"+TMN>8.
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M%:<O0I.6*>@6A(",X@>KU+=N31:IW7Z!2. - >;H!_AW0_M/X:G1M83OU^D
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M2?)LO,4'0^5N#H?*/+VX'<7AR\5*GD_$IU>%ZR+&LVX1U_EB/Z=LME.T;/A
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MJKRM31A)G>NE2URRL$H+1EP;\R&[9OV[-E0*^)#9!\P>^H/EIZ!B'\2U5JC
MW24=Z95/D6@CS*"P*1[6HTCU+U<9C9ARV,DX:O5VB(G']GN&]Z!Y./0W6UJ(
M"82\=@4?+>DFCM%\?W]$(/-A/7YW^;FS!M?LF*KHH@I6H\\=R5UAXK19AE[?
M%"/1AEE964WR[3X%\Z^O[=2RWH_3?\\_JOBR&3;3CTYK.DH.L]@G0K^K<,_P
M"06] L'#QP6?%)9TVDX?J3>-!'HMD-]SXW[*EL[:XBB:KH81IT4:E$#N&$'[
MQB&$1.%184?$BP1&MI>9S9[)DP5O/74VW2X?OY=XC?"/H8AXQW,(8V<H-J#K
MFT!L)QIT#Z:!C'"-N&38N0V:B$1#)<CIJ#[.$P2:(X2%W';<EB40+?%<>.)J
M#:]\;[RX^23CTLVO>L]J2G19[!7N9QZBXS"B?8YVWD]%(Y'DZ79=;A'IE@S<
M15-M-Y.)*3RH>>O/]MQQED8F::LD6;1"R)'LNFO61+Z;<^C* C@$?>&97&G1
M:I0X<_/5&.D.</!,5=ZDI=UAQ'":(Z#=_D "0A$'.N+92WWZ4NZ:1K,SZRCK
M@"##O6U!\[EHK_=4^(&"GAZK9\XY5P&Z&POZ@3K+1B$A;HL?JM*&!77*<$SB
M;C8^,Z7<42O0,M(;@S+IA4T2^RPQ%QB\4O<\49VF$-:_[NK=7&6R.JN,N70)
M(SZV)3#!>V.$<>_X653#/6.G-N<EWXZ[UD+YPY0AY*!RTB\S+.J%4Y$SW#C)
MQH_Q,?L%#8;5?2. @VC%P4*9!8\.'K?*AI#+N)$OYPEB6(,&'5EJA89+CNS4
M"AD_=X@DLA$(E,FU^[:]HQIR>/(VJ-)ZO!?M+?O]^DN:!P_D]'IFX F>R1P/
M]R8I/FV*8&1)\#1;ZO$5AQU?5V<3R+9.%IC"+ZSD".K[[* _^EJ4%AQ&#:Y_
M.J 7.<3F59??)U&Q*1?S5F7@T]*S"C^G&1#+,/G&BY3(.&S&.R.F#$:6,OOO
MW^:IMWN&O8)2M/J>K@\&NXQ35IQM073]2E)X+]%M"?+5US>,4Q&4A1)R0'PR
M<*+]^\K5G19C,]I@CIM&?:3Z.;#)"1;E$L?/)J&%0[1LT5$Q]?Z0I1KG,X*K
M,3ULAJ+K'R-EIEX1^(*K+[L7;,J*ON8,\41U(6F#55K"L]D,#XE[".[R'OWZ
MF'E]0N*46(]:X3@C&7 PP3/:*X*]'A,*)/ANT4A \&$6(_$-R?NP=68&I08K
M0P&/U"^+G)>V@P.$0LAU2<+</D4(-!1CZQK)CC!T[VU_(7'=C(5Y=23PEE!3
M.VCDS.DA=.&& 6XE0[S<Y0K-CPRFADJ\[BK%+04(M+^69JY)SE23_9 <@@.R
MKS8;VAI]YEBD]& ^=5+;PSB*\>;@Z&1(MI;9K-F-6\F?G%SN,5WC\)%U&TP4
M&4]N(L[1X,B5/LU%2^?9C+0WN@Y:C\$,KTG(-HGS03 2QTI4I@=UE:ZMO]W&
MI[87G,8?=O':BO"^[Z%$EC;)Q+NJ0.VKJ@O99T8+4Y$.Z%"K=]M3F*F)@9$R
M[J-_Q6YL=-&O]"K28S K,$HD7N$+6[VB:Q-+M$274N9@)%;U]*2/&W=Q-/(Q
M1I_N&FCZ18\=.$N=_O!^/47(6EH@-?V[;TJ/L9<ENCH@3=BB-.]3=[Z]89&&
MS+B[SZ(+)9&-77H/"DL'>;[2";12N'K->2RB#UIK83.R[58B5CMU-VQ[^+DM
M-D):)9*63;#1CM_!57*4NRPV/0_P-/PFX@VB#=13]I$LEXX:R-^.$)BC#)-G
M#2%[,%V-A03RBJ884V:&O>N*L^GFZC7$",JNUTO@P'FD8I+BGLQQLVV%\=%K
M'6,YU 3U"HM"9HG#<YF-;@"LN9>9CHE^+  O'D6W-5U\1XO:&)1N)9GSAK:U
M<^MN/WAR+;?0Z9+HUDV2AR[6+ZNZ%N2C$%Q>;FW":%Z/4N/$[LSJA(U&#H_X
MZ>S)U.?K]*UQ 8@WA^A&(&TVTSVT$+\<R0^B'_@,=\3O1'RNE7X3;&?Z4K2I
M'^TRU$5YOS(CS>G9E;D"P'%*_17/TO3CHZFCEP5=NAX:=01EGT7M[QK4%HX;
M0QYVFD*HE-;(&V)7%7E@W,,P]P=C+M4Y]>J1AB]R7!J*B8%-;>G/ G[!*^(]
M&OX=CP=5?<(O:PJL)CH^64B*5GO\6-'.:/A(->F%Y25-47#XU6R*[06BJ(Y8
M+L4TRY<UYH\>48B48EQKIS4BH<#JBSWQ62'0>/[$95+TV.TUPU=.@<+91Y]I
MJWQ]N_VC[S-'Y-T.\+*/R;>:,2XU*Z;9['-2ZJ4QN:JYR>.3E3D=I4/!V>(P
MZ['#-^)]33M.$R3R3=IF?7I*MF-M-,?9D.H%!H==H^!F=&LZ@U -K^3)X<'5
M*:%F$UY<5T_0)"$AIT82%UOTG#D2Z(SA3KAN1(- W%@--8N%'XKE?TD%#JP>
MZH7C6SK?GB^WV/0/-UT+U-BW6%UE#KJ,P^L2W#A"RYSOA!4!OO.8!NMC(8O_
MJ8+S#8=;0MZ?&:I]89$&+QH1*J054*\7]X28L!F_\5,5[%(2%91DKV(B =9/
M]#1)Z+0J'Q2K\? "WG U-LN/O<PW=9IA5EWGL!-_8+-WJ=+W]B40ITFOXAV-
M1[%$%:O&=11.&68>OCC=ES\;<4U/WI23$$&/.U%\\*PM#\UF3UP,DYALBNEY
MY_1*TSICXE[JSO(TN3,>3<T=G"M:?.JV&_=IF0\T5S+]1X\7"]?TGY=^&3?E
MP=@N?)/F#8SR>H<RVSC0M@5V-[:$:]ZHJ=@43T[:!G-?;RC M)?>K=>N0*^9
MQ@D]>@Q" K/BD_3?[IQ!L[JJ;Y;DK)29&2(!TG;6<#P>ELP&C3<5D6<%N>,%
M.I7[!,"M!_S;B:HXV@+QRV#A/1$D,/+\PM8IJZM<(5,;KZU 5SJRO8H8@X-@
MFB5MKQQW2XE#NYYRG[*>0!0,[C>\$R9Q4X.:NIOK:[#HR'!_*G<R$M V,N(F
MF[_&: 34)T6)KB^<!#6^(6>)G0=@Q,MOT.*5F!\,CA/K47R\R^[Q#2"GV@&>
M">OE;86>M)(,.!(N4._ )=C7\_L9!&=OG5KKG'S7H.SKT2@?-AK\[(S6*99
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M5:E1*B?[.841J?4!2CUXS;0!_NPSCN--3KE-:1N/JKMZ?=UC/,7%%Q'H,_Q
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MDCMVW;M-!H.ZN_6H !_I_/\ ;^7_ /_94$L#!!0    ( !*+D%7*B-_7W!0
M .+K   1    :7%S="TR,#(R,#DS,"YX<V3M75MSV[B2?MZMVO^ ]5;MYM24
MK(L=.\XDYY0LRQ[6VJ)'DCV3>3D%D9",#44J!&E;^?4+@!>!% "1LKUAEDQ-
M35E  ^CN#Y<&N@%^^L?ST@&/R"?8<S\?= \[!P"YEF=C=_'YX&[2ZD\&AG$
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M()'VLDEZ+?:HZMADAE(UNL1SL$U3;!!7!**:P+L[%X8VICE_J[NB;Z%/I7I
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M3$ETC/-G#*<TF1KTU]<YQE6956 \>9-/Q;LFOPKL3Y$["$G@+9%/LHQ+<ZK
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M(CQ)I^< ++X<X"8(=K]_].GX"$/^6Z%1M'I!TS)T\:PZ, YKC7II>9@_LV<
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M2)"W ]CV*#-GF;OX,YXRV%4DKOUJ)\)$H;9'5[T8511*8_D1ZCYH3A_=6&Y
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M/7H\1SDZJ&!C)XC.+J5'\>9.$KU=2I<R#1XQJKJ4#NK-B"1WP\E:>%[AK!Q
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MB7Q2320E>_T1BN/D%+\_HXEI6"]MRJ=920,& U9&$1"ALE3' 0BI+H22!MX
M0DJ+I;97!43+0!L'+RBDH37]6?+OV*.K/YJ0DN*WHPYJUF#0JU,/[ IZGQV
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M^0C.O0#Y?"FH91-64CW HU1MG$41F.P&IR@D&M\!W$S/=$JF+VX56)_R50P
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M1&D/=(54,HZ@/^F+L=:#"NBD0/&?EKK\U!B$E.R.5VE^@07=PC2V5$+RY]7
M=X,X6T085OJ9RV[2-'6#87_0&8Y_=UJ]:Z?SZWUW<-?IC6EJNO2+-)@T_:;#
M/LJ2U&T^JSNZ=&VM/7LH\* J=76SH:",RBRHK 5CV$]U*$$.5,U:QG.?H!I7
MJS'YK)@'5:IL ">JB!4NKIQQCC"L*OFHC&)3JJR'&RV"AB*.^Q8QB2D]-I F
MLZ5'!?LXW.G!>(_1Y#G /GY:;60&F;^T#EA%$^%:9*1A=4V,FV-'>!:_$A__
M&KT@'RM!!5;1=0NO/%9B5<")5!M:++O1G3MY)JY=F-OJR$"3U7PXMPT[)8W
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M!686X;&OJDE\8G6PF,P<'@R=H>S@5>A-GQ#U F2DQ6Y)35R@=&A@J=15SVQ
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MI5A;!=4Z<%@VSA8Q87ZRI1NY;K.<]M7CLLSC^VT9W2=XG@W@X;Y&O<9J!_D
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MUUGZ4(5I\XZ_@A&4S?'B,<V2[.'%+2PSR/LDG16V2#6M,!B"V1#*4Q.U/,0
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M =?DT$N"((D57I<L1.%D(6@@KH*83EC:L)MY\E[D4:@$HI 6O(9(DCQ$.NE
M6DG%%4-R:X876](_OIR^O9_'9:(:7,HBWOHD#;BF1^H\!\$-#2CIEBWZC%[N
M=_KVZ_MO4*WEN?IOLGD>+4F7.'M9WV>))ON44LH7"0P0:QXH1$!008^KRX:;
M#%6BB,N&R$[5 JLH3N>Y+P(H8=55WWH(HM)5B*3&WZKK0"[_\GGQ2%.T:PXD
MJ,5\NWX5R*[[%V5 4,  3,YTS$51+1OB0,*NRWJP!P$/P8* !TL0\  Q"'AP
M#0(>@@4!]6MYBA#BEZ;W2?P0:9(3&J5]D\( N<L/A2@HJNCQ:7U&HX)V.KXS
M6K(49Y-TE>5K]OXK\@]%*35RWG):FF V22U50B X8D(FI;7D2><$842E??-B
MNXQ+O.1@KN(T2FG"["8]HFI&W*[BC2V.X!OB6.1A<,@-I$0GKE;G,FP4=ZDN
M?4^E\PT8/^,D^?<T^YS.<%1D*5[RN1352I%9WN^.&0OL]J89C3 (.KD@U&R=
MH4HG_Z!:J%:K9L*",.E3EFS3,LK96?)<Y9DT<GZ9HX'99DQ'"!!3U,@T#&F$
M$9<.<T";9X]H@BSJ\)0I8,SBGH]K&T%W3FTK90%QQ@A0=X:[ROFQBXVY5J C
MEB6F]T7$3_@B*J,*F[:\.G'?ARI-H+NG*56R@"AD!*@]/]GHT%0Q4<VI8"EC
M\G,2:CUDAEWB'2G_B6,DB'+NF$8$$#U4N P99')4RP;APFP=)4E]J;6V3!TI
MOUQ00FQSH24"B LJ7!HN,%%4RP;APN4:YP^D>WN?9Y_+QRH_J[9L&FF_W#!"
M;G-$*0J(*R9\&L[4*HCKU"EUPY#G>9=0G&=9U)=4(>J9-EJP'<Y(<I (HP,G
M7WJ-%W2^Y28KT3Q#'PN,RD>,V';6)?E=R 3/[82Z:62QH <B>%2>+J-<12&3
ML/=;1[2 I;M')$D01++"T]]#TFB@6L4S:Z:$P[DXCF,@)B5>:T\[V%5\,<@5
M?,TCFSP(-CF"['**J;4'UTP14<V0V8S$Y/;Z$*\EY#DR5@#L!,:"! B.:&'I
MPF+QKH PN?.V]TF\N$JR2#_+TI+QG#%/AM=)EK<3 ,0 &94N11X31$PR2/V?
M1>D_\NVF7+S<YMD"8[K+JFB\E6W^S5';+V=Z%:G-)B=50#SK@U?#P)T))-@8
M"3U6R,D\NFF<9G/+%O^8/4;D TZW94%[4 ),/PMN5/*\O.!0@,XB@T$#$/4<
M8.H6')@F8JHCQ)61H!UH?%;LL@#BY=G+'5[AG)X[F./G\HR\Z!^&$8:#KN_1
MFW-QNH,YJR(($O9%JQOJ%4@T@.[I'K'*!/J%&D',RF'O+U]%Q3TKY[8X>8BB
M#6<F3LJB_F5'T>J'7YO=(_/H7MIPJA/R03HS0,HNM41P&AEA25L(:R'""BH&
MB!#7<8KI8+*[P&$2#$(,":B2'(T4/()TH1E(0D79$+\(SY1Q4>"R&-_3!/Z+
M;C"O$_+)$#5 D1UM"3#,4,*2-@3.9I?S&1 65,&\$QDD6?^<T,"5J=$1!,80
M-3K=[3M<)SAASJ/B45,J_L@G'40P8NW3W\%4M@!&JEOR*'B-5LL:Q1U>X/B)
MAC$WN%3/\;BI>'4(#N!;?L$@#X8Q#B"E[J1207FC,T(I/NS\S!!V35)ZUVV6
MO[S/,VFWC4[()X/4 $7.M"7 L$0)J\N+1B@X$2ZV^(I\^#N<T#'U;927,=;Q
M02/KDQ9&N"([E()@2&)")\U^;#&B'X'X$":--EP\.'5N<[R)XN7E\P:G!39W
M31I9G]0QPA6IHQ0$0QT3.D5*%BJ+HG2),K:VO:C"U@A&V-J*N%VB\H#C&NMX
MQBM%RJR,DFO7P8SNA#8U@H -96[S;(/S\N660"W'Z?+RMVV\H1,U)-K2M@F3
MBE\G8P??]C5Z>4 NQPI2]CQ<A;D>7,O#B'VOXC0N\77\A)>3M"2H8Q*6<_+K
M*693\DDRMP*(-#-K@"&:$TPYEJXE>:\6G%_OLVSY.4YTA=P]]LF9+BB1'?4S
M,#SH .K6>/TX>$U?T.7''"_GT3-G:?T#7:>4\@XY:WD=4+D5H36T,JN 89$;
M3FFX50FA,GJ&%28; [T0@;$^(H88"NMBX.E\?(V K/M<Q]%]G,1T>$_B++;K
MYC%+EC@O:,Q5OEB6@MS5?9*E;Z%$.KGJ@G$Z/0%+^?HGX[/)]60^N9RA\<T%
MFLVGY__^U^GUQ>7=[ _H\F\?)_._HZ\O+J\FYY/Y-Y#XZK98:5((Q$F'94N]
M-$3>]5O %!2#TZE>+KF-7NA2B=MJ5U<XQ#J7&K!JA:LM"88^1GC:5:T-EP[.
MFXLMGF?MR70S=TP*GI<S+, [:QH::3 \LD)4K6Z4&;BU#782[#J+4C=?I!?W
MR28;:)%+.EDP3+( E"\Z(I*U0T(G=**1IAY=Q@7S5?3?__R&S4;^\P^C[]_\
M*3C#;K(2UT7K-)B$##OC58R79M+ULN"3AP.*)E*SASH8MO;';",P3(\H19G&
MUJN0]N\/M9!E=RB)@N&7&9_Z''.]UIL BO"="12:.VZT"<P8Z\R7,V/:*\&0
MQH1B"##/Z E(75D5@EX9HP7:8HPD!<;':*$9NZH12K/T9'&8<Z?Q;T7)*/#F
MQW=O& TF?YO-?[U<;Y+L!>,SG.)57!8W6:KV'E9I'X1PA$Q981$-3@TW?-+9
MT4H!W5<:!^7((?L@N]L,UNM8NANP_8QQF468W@Y.@]ZK*U#64_JMH+R"-9/>
MJR2BPA\05PG.I]N\6CEFZ#Y%R5:W 4 IZ7DKK YJ9R-L5PP,9_38%)M@JQ7]
M@HK^A$Y'Y!6C-V_>H&A;/F9Y_#M>_@7]\YMOW[PYI<-M]$2M!>>3D+3!1"99
MS.M1+PW(UK&OC@P8#FF 22ME/ =&Q9YWG#M6_J#3/YZ._OSNS>C=#W]F\XZG
MW_\P^OZ''T;O_OAG5/!$&C&]%Z#:GKW+J3%"Y-D&LQ3-27B_-EXN64;&*+F-
MXN4D/8\V<2G=\&R5]KHL9X;<6I=3BX+AJ!F?M#+72".V\3].T8(K!*?1'2ZC
M.,7+RRA/:=:B\6*Q76_9'.<%&20L8EW8Y:+HDUSN!1%Y9M<"0SEGJ(IUX5H0
M+;ED<-H)F-BL*,W?E^-'G!;$N_*-@-=90;<73U?SZ%F_/-[/BN=-"$.*V-F=
MT,<$&*H.PVWB;75,2K2#DNS := /,UQU'DV%'IZZ#4MAS6AH\4F37>PABLHR
MC^^WE$)EQF/%2ILN/<=_F\TOKVGZJF^#$^E#G&9Y?7D(+G3=KBSFDT0ZD"*%
MNC)@O)(&F&*G.>TB&^JPA5]"GI1\GBPMR6L2FM(QKJQ =$&$T,F6CEEN:?[)
M+!T+19EG-ZV"6/AV*.-A7=T^'\3L'H=8!M,B#EH<]=HER#E!VVYP^W2Z1@W2
M_GW+2H52!U9G[XC6NJ:AW;(?G(@7^+Z<I$69LT2:']-H39O=[V1$5VV0L^R7
M=5;W>W:M7Z':A]C<=,&XT)Z Y6#COD0[_1$2+*#:Q.@H^:/W7TSA>8?'S6RK
MTYJ K!1NB457 /UJ2U<## ^=8.K78-J9I'>*P!AW&^73G*4(7;*E@5N<,\A.
M'T6O'(Z!M@+IF:C3!,I("UPK,XD^RG)^ ?@2,1/T+BK.6& LY:V(W2[=QR?6
M"J']81NXS1=R::"L4T!T]8%<"22S]!<X.&N%YICF"@='%=!LLU_BH*/<L2YP
MV'.;@V.89]0(M/G!)< SB(/AF1VC9G<$V+A.*%'/H,Y),Q#?^H1S#FH0^=<S
MD&OS$'84)[4R8PBGE0[JZ_3!FT84(L<<PC:5?QM!"=IZ7+GEIA*44I98#?1E
M6SU NC$,4HS&=U(T-Z98]LEKI?WF#S=";B<25XJ"H909GYP.D4HCX7J;6B'\
MY39W^ FG6^VQF]UCO_OYVJ#:N_;X,S!<Z #J5G[].'A-GV=%.5U5<+2NLB7C
MM^M1P&OW-8( F-I7H9)[DX)EN\BY5' FL&L0;O-LI=W@VY+PFA-5AM9*B[I[
M#&NY6@8F94BE$FC#1((S8+K!>41OIZURUMMN-S/(>\T>88/=RA^A$P;C.VP(
MI1P2M3S"E4)P(KW'*<&4C-/E>+F.TYCBIX=DJA+I6HM-RZO+<2M"RPV95< 0
MS VGY*FX%CL#%0EZ61J<;E*+<6U9@?V4DW^"U:/IX*FW^F7P7%-3@-VA UM1
M1<D@?)&A*AFS$P/*&0F@OBN+^>#X:WJB(WSVW)LLS=J%J.AO"9 <]/RF>W,L
M1CO)FT4)3+_FBE2=A*MF7.6IPI..P9++I&MD.FGO>=STD*4\;K(H&#*9\9DH
M!)4XYN#;I@2 1H;0VZP!G53FP)MSZU !E"9Q5WURHX+RME, C8RW)%TZ>$UJ
MKJZ GRK_D5=YBA_HZK4J!C*!4]R/Q,3JNCY255]%<<[6V6]P>8'S^(D-_MC5
M&_7QBI</."JV.5Y.TSM,LX$1JIY%15R</Q+ >))^3',<)73;R/LH3FE$=ZHJ
M^-%>Y8UX1_Y8#7^/])[@GL]#X:1Y=:9!,VJLR'NK'"\TPW3S9E")5FEQ"EH>
M7$S3RV?:*VSCXI&N"$Y7]#"(;A;'KN=UOLRU&*T9,YM2</[V12IGX"P*1',2
MX;),^#(OH^)]^-G^OA$BD."P5UP((R2TSI#T#0FKV368X];=+ ^].?L\2TFI
MMJ1@U>1.EA9G>)7E5=:/>?2,"]*@\BC+EW$:Y2^3$J^+7B?2C_I&_WMACOKI
MY/TT1WD=K/9U_()V6RB)=-ISF.B>O8$N]3[%!7DE(G_6(B5](Y"&2TI?.9\J
MC;#QFRJD_3<8+629[)(HE(&B&TS-'C(8_.$;'0PK*J* Y[N^.\ Z-WM73\%$
MFQ(DJWL)7OD$T<[+[I%=9H =K]'GT&*VHM*^1L 0<RAR:5B$B^(G)+#XU:16
M:GT!EZ\4D)]6[L'DE<'G45_WBC*X*;(<UAD.+2O'3IJ>SX"X%J5S%,2F!H:$
M[E@5!T.$+)2P.F9=NLTK,AJ)'ZH+0A8O\SQ*"U)"FN$K7;*_$C8T&B__:UN4
M=.:*CY'(U]@_AUQH4-Y7,X-7@+1:&@P1M!$7B*_1]2C5RZNKX18O*&K>$MRC
M&/SD =-,'OPM0'K+0R6>// K7D,O?/!4E O _;8I&CE*JWI5K>@(K>9+:25[
M#\N5T>RK&: ;ODS_;PF&[SVY_!IX:ACF+Z2L_J]HT%_?QE&G0:';6!::SZ.1
M]4DZ(UR1;DI!,$0SH>M2C#WK+,]M^&42[/XH$*EGN@6ZB!/*?L?B-](AJ=2!
M;")3)0J63FU\4LY>_A0ZI7XF0\I'@G/\A//H =]LU_<XGZZD]"<FC]73AD_Z
M#2J>2,I>!L!0=0CJ+H%K&RCB1E#*K-"N561P(=Y^ATX0=Z3T1.B2MP"8%*^:
MI_1%=C,W?3ZMB[7@M'<OLK4!V$W!;@K.^ _4*"[L3>&(;!A\J9.G(Q-5+9*^
M,<Z6LS+*2]/<K &G'-21/Q>85,#_V:88O7LS0L0[G ;W2 YY \,E"[1E" R6
M%M"5'_:T@, 2 3)&<RP76WK*X9:5M#H>\9D]T>TK<-3U?K&2:W$D#V13!-.Q
M]$%KNI6XODB8[OU<1,4C5#KR1C.0CY(R $)J"N3 R(XF=$JJX4I.D9&1:R.N
MCKC^+J\EL<$EPL_IFII?/=N#EW2N$:<%6Y0=T(YUA@"PUZ&@KKY5;04ZJ^W0
MG;VNH J5U[P%'H+89DL F.U25&<G_3JY[8!='=-6_GOGL=E_GS CZ#9Z8:<-
MQWE.C\/RJ\2B54G&KU=9OL)QN04P(SG'ZTV61_D+']RIMMQT-]GH@I%AIGPV
M@7T**[:!(7; -((]P%OW2)4[;6&_E#%\@;,5V^_\RQ/.[[,"F\;6:GA'/XFB
MR5IA"@S&"\*E(F8'^>;9&59.M@RVXBW7Q/ B-FDD^IL([ACVP^T2]M'UB3)#
M]UB, Z.=53JA6VSOBW@91_D!4D+T8W!U>\^^%#:;"<UAET+:2&RR 9K%#L"[
M-/YE03JO;/W3 (OA+P]P;<P#AH!M=0#C%VVA7,?CHFYP%@\$[#KVCFC&']'S
M0J6JW+Z&#.G D55?+.<A]FNBJQ;QD-E0T<R1 H1S\4JU%[K1EC4X54^C%?76
MT5O -IVY1BXX=QS &=W:ALM[HP+GH5LA:MF 9&C#-;"!"T*E0PN=+DC3J<&.
MQ.YP4>;QHJQNJAU_CO(ENXUD0$Q@L 6@VW,KKFO IC44G,.'0"_M@8KH_'&)
M'NA_PMT^P1O<@2AM-0: TXX%=H[K7BVKW> /B?AV-OF-CXA9'2%F]_C]/@=W
ME>6S)G4DSS3)VK$RW6X?[1"Q@6.15-&"134X2X?A=1TX'SY[Z![\<XI$K=J@
M^&>/5BVJKX=_?2-:BR'8,>YYEC[AG&9;G*[XO\N8AN<TPS3+_CP@@G*P"2 ^
MZ%=\U]C7:C!X.SAD*;JMXY80%N<Y\<F*746U2?%T )6"VCYX\SUP W$V"J"%
M]/P SI'TJV\C_8HQ)+(^;[46P3K:F8?=;H1>,7^*%\/:B<((F':A+:!S.Y L
MO [>ZV /X?EDUT'4UCS&[>3_[G&4TT-1PM##-6[4:0>-V\U%,L;M:M7@G!R&
MUW7<N-H9"3!PE(K0;^2H58=%P1YC1XWN*R+AX-&CQM+>P\<>=!0CFM[N4*,<
ME(K& AF)J-2$2T,37/=S'V+,Z=D3?IJV"]#/$>JT@Y+/7"0C^]2J<.EGQ-O'
M":H-'<T'4F>;\.WP= S7X-$[/HN&/\(Y0=^1S"@.A%@N&"5G)B@=>F*I+VL,
M/LNF$IXW.N]DE@?.'#<_9-8^EO.Y(U\@V9:5JZLO7KS>W;NH=4*NFMY(U:\H
M#;?<U&!0K!?6+M-VRH!OV:3=[20MRGQ+5[ N\"+'44%3?#\0I"G6;A%QT/,Y
M9^=<#'&:SJH4G(1]D4KY]X@>C?)KL=>6>^E=@-PZEZDQ*[X!I3[STHQ\(,QR
M9+FD7SIF3?3):Q0B\Y7MZZOP@<]L%)75_H#SJ'B\2K+/A>66&[.*W\40._AV
M(];+@W&G#B#E98U*A:W,$27$M- OM5[X#1\WN*3 ;NE%FDN\/'OY6.#E))W6
M%^B.%R3Z8%&'A7U##'F^RVM@03NGS'M: </?P="[K/Z7?SK]TYN_G(]G?T57
MU].?9^CJ;OH!36\O[\;SR<U[-#Z?3SY-YI/+V4^!.BSG*RK!I0E08-/=W!;<
M=0@Y)>B]"(1;[&;?>7:':1W%"6XE/9AGAW$TQW^M3[?DZR.*#>#8[P3C\CP5
MM-M"A=?25 EY_3*4UI<NTBL_Z,T,-"38%BS7.6KNK$=1\R*C _67<-4Y;Q:$
MU%CNV:^ )[CJE<.*#C!/[EFR*E!)V<8)B7CI@/8JRZ^SB-[V=DVG(6A[HZV0
M](DOT]59M*2S#KIYH[Y&O#KP005LN>->%L#P<Q!L>;9C>9#EX[UY>A6GI"S$
M^Q+H.'ZBYT['BT6^I3T OXSIYSPN<;9::3Y''P,^^=F_8"(WW;7!\+(W9.F4
M)GU\0IZS&?@M1O2#DEX\H7=?HDV4ER_!Z7J!-R2LB)F/)_].<'63YGA-+_/[
MW=1)NZGZG8=W+TQ[*MZN!X:6/<#*$_([599_*Q)T@E-Q%^V2CL"!?P;Y, ,O
M#6SUB*DC#(9>-H32&$40J?=PH65<++(M@$MQR9B,+5;5BU:35+F0JOD6SMH^
M^=:S2"+['%6AS67U@RWMUGFDF7;IP'@5Q3EZHFOFPY;$CUBI[Z,X+6C BXMI
M>OE,1^_;N'C<G>M45:=5R=>TI/NMWNZ0I4M0Z70'W67EZ]#U;8XW/%LSZ5PO
M\"K:)N4M3J-DMWXL;M8PBGO;%>, NMD*8Y -WALY E2<!:TT^/5G7 =MN!+
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MM9RWD-$$LPD.54+!/8D-69<;XPX'LCDBTAYK7S^8,$D'98)FL* 7A<L*I\&
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MT"W'L_@AC5?Q@IZHF-X7.']B=W9/TLT6U$1_TZK$#7\NJZ1ZQ3 3_[:"J!<
M=%I@W*4S5-."P(ZJ,)9&M=M8?B:#?5*^%2WB"N<Y7LJK;D37MG9Z0/L@MCT-
M_2Q..Z#Z&@?4- Y;HE[[HM@[3K+5RKBR2W^'L[Q[N;['RR5>JC9?R,_TG<
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MT6%T9]4IB8HB7L4D?-$OO3DK ZK1_IBEE*C5'4QL[@'8ZEJU?%!?O5 G@ZA
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MN6N6B2U,WIUO^6P7-(4R'.>)I(R\4[,Z2=Z=3.G6=BUW24VJ0\%G =>5O:
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MDLD;(NEID1/E*?NX'9#W;;%>?)H[$FT^?8:P/2MR">1^J3DXCV9+* B8RT-
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MU=9V;38]5G8XG;!D?:DZ8CL"U+SW] @R!+$271KK"-_VUT5%2.U;T(B'T'0
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M RILP/7WWO;2?%=%7&??[9H!<[#&6-VM@>=2(B-*Y^$NYIJL/3]]GKVP7DE
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MR?^.7&ZTE1A&\ #83Y$; U6399W6V%\MVPW8,8$$$W?XRO@4V<'3X5FV6#
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M5H+X^(%5)=:9L9 O+^9DLRT\Q2\LVTO^LF6_G@^_QJL59VVFTYZ19U9#V-T
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MWP9K(PED!3ID<94\-XXB\-R9'?RN&>X,Z8U]8USE) IF"CJ":?Q:FG-1RX
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MV-%Q&Q@6"K ![J1F"#9DD28/F.>6HZ%)97W 00KX. *H>0.'USL2!)Y_1ZQ
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MR6]E*6LG(-*B,9]H':L>1&Z2;&KQ1 /BLV.#2T8AV4KJEL%ZFX%D!0DN%8N
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M$=BA%X'G,*!S&- Y#.@<!G0. SJ' 9W#@,P3I',8T#D,Z*V(Y#D,Z!P&9)@
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M$)W/;8SM96X'.@E?T#$K2E210.4J!'7&=B*W@ZD&WXRP"3Y<9&_4\L_3"K8
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MCX'M?JJ!'X0YZ'C>>>XF(T^,6+$5]G6;%B8\ HWBNKHJ+:\Q=J1F90S$ 9=
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M7P[R"<W-,(%B$^$^F;T2U[M86,("Z,ZXY,7V(WTKW1D5RT&Q?N5;J<JN7G+
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MY^K]-,<PM<**.:JM6S7U.;U@,)7N$G=8LP"I.GOM3]9T[4_6:NV%1DU.P8J
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MRI(-X6/&!?OEO?GR >AP K?'//R*ONDSW:"M]<M[&!_\B__Y9:AY_LB"??H
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MY9DM)!Z^W_Q)99K!93K;3&ST&>D<(=4_O7+BR*_;4TM 9XZA*\XS4)CL,?.
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M@29P )X(4SC^%A.OM/3GAR!/6)VRI,M7F_"[(G0HV>_!:,S!,_!CC[F\ECO
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M9T8/+HNE&6";(0RM8OB8ZG5<65@D(V9XRFY&';028 +BP"2VDHG8RNR>B^:
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MMS394B9'])&&"@V,R!X1PIG[@:8KFR5Q'"Q>E,#Q^1,_[V@)3A'U!CQ@98%
M)_D^OB31Q(^=J@XXV*)0+"++Z#S >"#LPJ\VJ1$</U],O$;ZRR(V'SLE$T<6
M GN9ERRX+'9."U_9HL@N'#&)*4N7Y8QT$\8]PQ?&H\61$XP*"_$=H]>OH$Q
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MWMQ(.'YC75'&5@W>'X5UHJ .40$JQ_4E Z9'A<018XHE$.H\$OZ4\.=QCO?
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M[GR#E3H@K$1N3DPC#HP]'[UK<)2[#'-H#0?FEY*^N<TK.HV$G5+(K016_BO
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ME'&!!0)=DR=<P,J9'A;'/#D<?&3*D"@O,DWY"'_P$;_^_]E[U]ZVD6Q=^+L
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MVZ;'LI:XKX(850N(T?8A1IT"8E1 C)X3X/$L^N</!2<*>"V(!DC(^YM&$UU
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M*RP+H-N/E=1,(MWB\F%[9C!4FF]%$M8<T+NI<^/'J1THR@4<]'J42W,+(OB
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M-Z,0%\S4,[")@.(CW'%/8R8\;17>TB)1>]KMMM+,R,;+().=K4)NKJG+*KE
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MBZO#W]3NK@GW^C@3.E.'7EO Z1A2AYR;,U,@I!]X'BG*K-RBFLY"3NPL=[/
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M7[[&T;5*$HY-?5#JP:?1BUKP1J/J-HZWMN"O?/;JX+!V'G-8[_#)L6APG]2
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M%Y528+WGX4&:,O."+Z)>+ATT/M*/FQ^WF_U\6>)+60.:I"Q9)Q4K5%"2U;'
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MTZ%+N;&[3!'Y:9:4PLA-UG4$#?B<75&K.(C2 M/ _XL_RQL7Y"GV0:<F&(+
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M.3XR4TSU02C)>;)4W0;0^4S]M&-D_#@]^7+U^]^0*C[@#@;X,]/V-W2Z_F"
M5;6K4.FZ@./MD?,KCA6IMH<,G&/N)%W#]@\OG""+"KQ:G4;^CTDP-2^:,<0*
MK1R^1=9VD_!\$6%(?X?E^"L*CW >N*=E&CFY)R*]MA>F-^;-YN<G"R3_CFC#
M_)0R12W!_@QF,D<89O67[/LW?B+J0[X-L_8G,\58!]Q[$,L.#!%1!O."J:C!
M+,YN&5Q\TR63.@WVO%@IQEIFY&"UBM#[9 0JLVMF>EH*YXR%K334>(9,V):=
M #ML]*7#1KFDZ<0RB/,,BSQ^XL$  I#UV3+H.8"_$T=P'L)4:I$B08*A<&-L
M;&_@G&%#5$5=W;S^!#&R")LNEP3<Z_>]OG/I8]7VNRCP;[Q8@+)\<3\K=63A
MIS+RKPSOQWUP?G9YDFV0R]XPB@(:!4.=HX J IS/[T[X3O9COT1QA.="BJ4*
M'V./FK'Z28]*,)V3J=>;P/U>J^Z_7^$L[C'0>;P865,9D.EN=*-FU%@?6981
MTHSS+UAL^0"5#%4Q9 Q9N)59_K/VU>;D'?IC+C<,IY:"X4W =/T(50>-$%,;
M5P2\ZYH9ZON*P-XT,J6MU9HV%LXTH1X5KL8V*)A)#:@8:$3M$9'J6-^@>=#7
M'-OETNQ-K%':(Z%R.GB+&]#(),#ZFDQ+GF=?ZDY1IJ*V42ED$/G]L*@ZP)Z8
M"/[V9HX&T#I<).'K*B'L62^H_7>1QT3L[PUHJ:MZGO WX ETR]V$T3[,K,6\
M/LXHK5[I:JRR!I=F+@NCD/0C34^Y9.8'%=Z"@Q^;O)AS'XRK,)V*[ELE>1;=
M0-X0L,P TU8I*X@KE^"P]WQDNLP:*(S!.L1F2B[W876X#VM&&3-WQL_2J'JZ
M^SBR_)(M[/P[\L.%EG 5S,6$NC9EF4BXA9UP7)*,Y!/%3"=;T,8>I0[<E4J#
M*5"]J7X4FV_V8.'[WZG?[ F^I^F4E[.EW_L#:GYTX&DJMSDZ:7@E8UR[CFE*
M;UI1Z0Y-G^7WAGE0;&NV0YQWX'N"2,3ETGN%TXCW-<;+B11\RB11';YS*;RP
M<%!F/SF#-XQ&?@\6MHL\R\9&LJV;4Y !Y$AV3L FA1=^!T9=-&,:(>O#9P]/
M*;SM@LH><^>SB_-9,PM_<CGV_(+*?&T+2;3FE@TDT@VXM,]M()E[E$O/9B#5
M]D<$%QI(1H7NFX&TJ@2J4Y1 /4$)5+,H@2I*H(HN-FMX5TM!:(5WA</!Z:%&
M>C/S0_F@<#[$V)^/]?45_#!!6YCZ+W  24S?OC&LO\81V3A6K-%8P%^QW!^)
ML;U\\/(?W@WR"X0>4V>92./9R?NYR.3/_.0%H=^Y<W4L0QF9H;A.J 91ZGO<
M%T6'<$V >:2#X-E/G&B66\ZT9,D'X><].(EW@V-51?-L&7+-=2S9Y=!_/GFA
MVQ\B1P#[%'860SJ.:M>#/(\>7 6B=7ET@OWPQD?("YYC<K=ZYZ+AB2Z(:WS#
M2S5.*2A?+EGI"O(7J]6=,$R>>S>MY:GP_BK\E"*0^WC25T1]GFC<9W&BX7 ^
M4 XLHXE EHAJ@RD7L?51RKN0YHP]-:*6./UPP?02*N[&4?3=^4!X%/@ SB;N
MN/[UU*4_0?5^Q38//A\GOTY&Q+]SI?[T0/?C\YTOL']94_+SV_A\G>NM\V?'
MKC/D>!B+_Z4*?=@?)]QT13;EU]@/>_XXQH 0G7,R#&^*ZI^?'R%95:@'4,C
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MO#YWS$7XO1;^62G\_]E[UZ;&D69!^#L1_ ?MG)E=^@W!6+Z[>\Y$&##=S-!
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M]4F!A(TQTK 8#"R@-!7%11N6&2;CX$9X*&(7?]A'%(;14WZ:=PH,D]TLO'$
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M'QW.::?0!7/"#&QKLL/D''0$X*,*JE(DDZ>D[(F8E YQ('+H 6&&TWD3;E[
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M2  I(Q'1W1T&5-NQ)4 N:"D]0[J @Y )?SL)NM_G@+%8G!]&:FCH\<Z(>+;
M]D@=YR7A]\LPH]SO0JN0"]T4MO& 5<4P% [Z'EK8[0&UTOGB/GX4V,ATVAXL
M(K.@M4)FS#OS'E8@P'8RZ$BU'=SDI?N*9<!NT!K?6-)W35H$(L]M"EHNJ-FV
M4.;O@\^$<P6Q4:L+A>%XE'#WB?0T@^]5HZVDL3O  2;<B,)N,&+7&?@<+ *:
M1L2;?."T<8^WPA\#HJ_CC R8E<4;4)%ZHJT,V[F@L!TZ<GW>+ N8QHFWO$>5
M=[,JP:K/Z YS"6BJ66<_4KDZ845OPDBLN!9J^"*^0:RHA W7]CY?D8$ PL^@
M:%JFCP/L7;/%Q\.Q$^L101(T))]&]M;%O=@U0EK0<OJ6#LU<>'Q$W.X.^VW'
M,(D*2$'L/PZF>FWEJ)#-SN;$5H0<-30VA<QMC[5H4O.5T988']O1._J]$\PW
MFS"!3QW3"ZKT\4!R[>X$GQ^1A7RJ<_"5<8FL*I$012C&,XKS;AA.O]V=.,D5
MH21, 0H4.'L-T5T,\H-/2(^ +:&AP(?+5L[Q'TB0V XL#+X7O>G!-W=WPK<'
MPX>"UV(O7UMTS#[PAL&@:\? 1:5\\(NLV2JHV/#]%F7]NCCLQ6#H,T$%@=CX
M-<"1K]"V#RH/39!\B?0VDR-NI-TW&*^ (HI!TG:P[2Y0%"W=ZX9M>R3.PZ-%
M#Q(Y(_0!P^)<F%73-6$=<JOE#F"< 1[H3]+':(U-A@KZD9AZ96?!2;I&&QF(
M?;8.AE?'<,&BNR;X3YSPN_A #FR/L0P-N2  8!LGHI3:"3F,PC+DL/08)\)?
MHY.=1#.B&$B@\V6H3 FV4)O1UR>-SHB>S"95>W%SQ&?7>V(T OS:XGO!4??S
M.8[6$/M$L7]4'"I?^N- #!T'#,3A9QHV.#EPC]M$;)ADL80'I(]Y-,$5SMX9
M13[#H.7#K@D^$XM9-I^OE6-HA&)R=^]W+??F(,HP./^(Z;B!B_W<@84BF(AV
MGLJO(.7?Q6E'L.W6(J!C4,"_(!LP\&^%6J\["-X> RGZ E2X-!Y^TC.W0@!/
MF_B8SR8^KF'B8RV;^/A2)SX^;T/J><Q[7,QZ$W;SFJVWX+51HV>V!89J.K>$
M 48&PJ(66 #GB 6FK&2 [>XD9X$I21A@A)S5+#!E=0-L=R<A"VPJ-F8:8&2J
M+&>!!0R#%IBRB@$&X;0D+3#E>1A@ST^&4A!X)0$:/F:B_(-5-4S(D&C1-NJ#
M[NXL+0+Y9JJHJ(G[X$3IT8&9@T)^P.K=40]N4Q,R7OZ*I6D04 NQ\M[5T7)\
M,</L5I(E7PUN>\ 5O /4\,7-3C_8H<#O1;_O&GSWI!2.QLR*#L/?8L+<CCS&
MU(-U';BS Q^-H[/DNX]CD;FN[H>+.[9IGLSZ-Z5%EKD$V<.,>_DH-\L*D<*8
M!Q-.(EGD&F:O.7 ]TAL=7%:H>XY- \E<QG(T7=L&C<78<H!F!DQ1A,Q<FR=M
MP18,1VWW# -REB]V;]]"V&]T.I2 PV&U_PR8!R0/@\)9M*@,:8)KF/LF.C6E
M;44,\2+./>@##8HCQD-$\Z*%@"%R_!2?4V6ZC -@T#_D4SUIGPME1B%-W]-M
M/@Q=]-+(&PB5*/_ 9]MM'$BD6\KO>7P7V.24=#7#/XO)>N*5.,HXN+D9KQBX
MEHRY)H.@0@))&!E<YAEX22$+ NE:E1R!8 <O&'>&1:-  Q*%_$'N7S"J\/]Y
MM'39YNMBC5]0%,#)Y,,D T:C,1!P%&FXU4&8@#W:-7NO6X-15W/T/3$V(9_@
M.=6SY%F;S5F&F]=UEXP*N-7ZBDE85ZR,W]VY-GO,$7#Y;'I?N02;(--_@2<(
M$\LA1& SO>6Z,':;TMDP\ ]0!7**ED<^&,)Y4OH"V:Z,;&:A$:[#8@QG=%FS
M&V/FH24GK$AV0";QS; $QX6W N7@LF*1%8+59YIYP,Q-> ?!1U+=Q8*+\;MI
MXJ/XN&%YE&$\<.'L8Q76IS.3DQQ&V;[TQ.,"NU<L)?9 /4@5-S&U!##>5#(,
M^.#U5WR!X]?F93<U\+/:#GE9?.(F,W5XJ5F$ST.6FIOW^K3^#L<[\QL<[, C
MXV?\&4QH0/3OH>M8-&/7A"F//EK"?)$DQ5X#YV/LWO.%BEP_;][BV8I;<,KX
MH<ED"4YHEETVE:DRVL :;JL8*RXB P''92D?@QT&V1TB<,X=FT;)SZ&3\([
M;@S/<UJX[Q%^P?YHF3P$+>] '37;H!HP,O66M ]$S'$#F,FIC'44\H.8Y?B@
MHU=Q-]!1JS!#UAO@M/<PB*DJ-$\:'1OF=)JH?6FPO;C!8<03![2+B?, 9BA
MG($O?KOF[=T+5244LJJ$]*L2"KFL*B&K2IAPA=.7Y=LYAEX+QM ?-:YNZJ?G
MNSM7C3,<0'_]X?3R6JF?'ROXF\:Q<EF_NOFNW%S5SZ_K1_B1#0[UWX3N_>WO
M"[Y<18<ME\P+,IL0#L&A\^",8_0$,*_S#<OAAX+2?*5K4,"#[[,)C1S90Q I
M]#V^&5-:],+=0;X>)MPN 3H8+=XVY)TAN<>$1+CA9615UQN5?#(RLL'N!LVM
MAI%)>%[4'!?;L%5*6H?G1-^8,M+LF@L-+2,"#8' S<;=5'@P"G/JH85-R5GZ
MI%0?8-KWCG6/292684 ,2GR=?D&F">S-<2.=.6 VV(:TVRU:)\'-' QX\04Q
MX.2"3;,/(6XQX3\P>G!MCH$M"9+Y0U@+X$:+B9M?ZKCMI2JT3@U-M=(?Z+8[
M5*2!-05BW1S:37K?],46-F&S]6BS@.AVZ?68A80KOG"*N'@._S,HG3M':MYB
M! ^Q1U$)G8.KX(XP_N\@3B&V!B5C06VVS*L)XP>.!P;E\EW#PM Z<-^0A@]D
MG@2 <SP(:XJFK:2+]C-9CFX;;3K*[TRTP<@?^HE[ :(E$)=-42ZI/<"]._ 7
MI\._"NU]Q2PKL#0='F 5%D@;Q.XXIX>8UG*J5JQFJ)X?U;DXEE=^9[_7JGE*
MO828!H4(FT<A_JPKTB9-N@5BRTRH*\"*Q^UCNSOXR%H%/QD2E-2A1QH+A/KO
MQ8):J&SG6NQ-D]";=%V"73P3B$FB"S_UNU95J]4JIKU';A%EOCG!X%ME^D8>
MQL*IL ]4-&!:PXP^4(W@H0$V+SG 3HD58-S._+T(8P"J NM,"E9J.56)H!VC
MNT!7:BD=V+@EEYFPU,<J3!MFA%+N!4.VD,4$^Y[AH[VA4.W+Y)8Y[+)Q"9K9
M9<E)N*;CNLX#2*L<OS6DM_"*!0,;3BY&LOAB"RBF%7]GEZQ21<44:BE>.2 ]
M8N0B9M1;UL0(:<9]6B36";2X0W6$<@C^,5@9S@.3<L4:SG.PG!OE3&]Z$<+1
M]S-2+*>*A.G5CI52J)#R9;6L%>AFU8KLW^7H+5!Y@,"T6]:@'5Q#=HW*1%KV
MW!'"[IV#Z5=\$Z?7!$11S:9LLV+;O([!2@=':?P:F,R&NW[0^YF"6=SAC-P.
MYKTXN%-35R#MM^\[^P:AUV/HC3.=J3:Q7*RH6BD'Q8A2(2'**M,6H:\-Y>UF
MT&6>)9B+Q.PQ3[/L%L!% O[Y(.!_>75Z?G1Z63_;W;F^N3CZ]\/%V7'C*A+2
M3P#":E]*F$UXZL1/II<PV=QV[9O(0"U*^F'<&6L[5:P[@;H(<>- A[ ;EU<9
M["YLCX[$_'4:>1/IUKEW:),YA8P?>*\@3.S"BE$* RL_;?8G^,/ HUX[*&F#
M*2L007ZP=W<P)HV9CE(P(DK*IT=>H])X+7S^:/T!&8_L[^P#4#[,_QXW]$>J
ME\%I8KH"*.PG(@*T(OOLHL3Z3/.IL/+@P?0,C(ZW= S08-9'%55V@$[+:-\9
M5,LM8NV6B:O2*4.$F18/"HHX[BAK<,_T-+5N,3-O/-M#TYQ"$D?POKLCBO<<
M/DK)QTZW@=]U7)# ID=?11[P^@ZVGU$N"J.P+61 2W\X4"8?5N%G1?KBW*DA
MUBT2)]$9Q>[EGF[BDG./UX>[5.C#+]Q<.\,+S!*JN_H=>W;]WK '#*?7 UC%
M7JB45*AB9EKB/<#-J'QRIA0*6@'"Q5&9,:W>HIC56ZRAWD++ZBVR>@LEM%#F
M%;KS"8DD;82%04S0?%CXW3BI82 RP%POR.I[=R=0^BBPY;R#Z<DC!$@/N ,F
M22&YWQM8=R3NJ;_CNG%$CN9(E0%4!=C,/O$\YELR<X'K"=+E$B@$B.MUS3YF
MTC$KC044_8$+E02@<WA5!%,W"(<J?5\)O\X]9D_A<Q.Q>=X+BR%H["/VIT C
M"Y0\DIKJZM#W!CK7<84FY!H4D]TCRA?S,HN_(CI$4F\Q[X<93W$GV=T!_<ZL
MN'*.F C;7OPNH_1=5TQ#=%N@?GD>7Z[(5Y4';&*0ZB'QK8),#$DX!('7*(_:
MF1C58W@7\RAV=[KLU/=0DM!V#%[NP<P6=JR!SQN\>J:'C\3N '@H-;..,%5L
M!<'H^9-QY5:]K O)_87=/;ZQ 8:?!H.9IVB-$B@-_DT^WAF^^MOHYHD9"Q^8
M5)<$_-C\Z)$U\96H'1!^G($'0O5_?ZL$"!BW!L:VSE?6L-)>;B(;76H?MZEC
M)KXFV'QCL[,W<%8PI."J'H;7YP*NS^BY5R=S8=2^F8"&=!<GGP?*C ;#X&G;
M:]FDK$W82_TL\'89%+4I1U SMA:,Y=]$>T@6O(%Q8GKR#ATN),O5/]9_$<=W
M2T^Y>1S0?#R<TT2S,/&7_V8^SFE:/[Y*Q;Q:*^3G0=/RAWW-",X=%(K%%=";
M*G!_+*>0IUAM\VBW5(\T,I9:X1/Z$]' RWU\"YA04[6\IE:+T^]YNFAX?EC+
M'52TA3'V7.[K9/6][D--F K_NF]L+5]2B[5*=E\7NJ^EZL(8>R[W=5OTZY4^
ML!3FP\!JR==\0:NTF3"[G@M<SURN]%*OYQ:I4X@4UVW?L4U'.=1=U_"=[*IF
M5S6[JENF24]]W8(ITW>V:9O9#<UN:'9#MTZ91B:Q8IHY;K@1)%+?0\F;LE<6
M-61O7O>-SJMEK:CF*UIVJQ>)TQV42]7G<*N#A;TK5^'.F?^7WR,7A2'<(Q5^
M.;DD>4+I0N&@M%#QPE10$WK+/&]X^640$K,3_$W':L_!5?,71RSTV/B<ZJ3U
M,7O%-XD7-XP5M"Z(ELF%"7'8G@<CG/4""+6^/PO[$W/O$TZW+&$V4>NPIC*'
MC%2KE%>D1"1"Y5[A38*5%>Y=<R^?8]93H:KF2Z4W,2)B_B/(Q1CC5<OCY1++
M,EJ0ZI]N9"W\0"T6[FGZ8I&'QQ8)_/9WA?S159^>)N@O!-'@QZ:$Z#\2N(I?
M)\2*EI-\!-?$"H7EL) 4&R1/^QAZ%U:[6$G#^+QPM]I=2>>")*JKQD&<6!OP
M"NB-^Q[S[Z*-S=G-V6Y,;IVVD?/U&:FS2[.-F-QJ#12;3L_HG]VD;<3DUJF?
MD21W1NWLWFPC)K=9 ZV4@WX%;*+ELJ#""LA+.ZH0FRJ.I'#'$[B3T[<SOYC0
MM/NXO//*>8.%Y\J]_&SO$K\,,U6E*?WNR=5%8)[G!G=-?*$1%)<P=&)B7W=R
MBF6T4C'9(RW<L#Y5KLUJJ5[EN^MI8V?$-=;3C5U:J'^=0S!_)O>94T3*X ))
MUD$1GL6=1)=Y29!6U6.8PTU2JBW7*C]GV_8*/=I)GE'32FJA"N7%T\OJ%H/[
MN6&A4#J8T1@G09S<:U.LV4\0RD4:QA<P4B85E2:)X%).+10UE;U]16@W=P2M
M=%".KV/?3D8<%]()PKE()_26T7%:O_)SX,/_[_F:\C,Z<K<,T9-;?3(V25N\
MS-L9NF5(SUAF0Y)E=H?BEN$ZXY2-"9>D.^6VC#9:N:R6*U6U7"X_6_XJ:0?5
M^'E&VVEKCTFVU'"\VH.3?ML6W_+_3SF#Q0"X7T+[([V+NZT$2:[O<<$M2%NP
MY&C::H92MIK!3W\U0SY;S9"M9MC&967;*+?VM#=CNW%V=X+E.&IDK5*X%H#F
MY/-)_,31L"E WO\3[AP86T2P)]85>#1Y7]H-1#_CZ["PJ?(.5AS@:I\W8]N#
M=&9-Q^\.$KN)8-^4V!<A/3H\R:O;%+B7?Z-<#EQO (L6& ZO<$&&5FCOTVY'
M^%=)K$AM/+:8#<,N9+WEJQ.67\S:7J'3+_DZA8!+QC96$!/$[*V@'5NZY3GR
M*_#AM,MO]/FQ^RJ"S10*+*50.=CPXD&?,82\F*)%\_CYB_H#ER$!_H);*CP
MD2^J\&@U19]2L0PI[+O030M+(YKL*VW82*F5*FJYD(.X;\"B 9;BEJ&].HXL
M3.3(W9VY67*!?2HK<.3NSBR65-;'D8SA9K"D$L^1M(]U+F9\??*Q^"9<W*,<
M@>W405V(U_O8\-AS=%I70P1&O$V:=,&(;%FT1K=E]ME3 /_,*V1&*6-91A%&
MESZL@ (BD'Z3G@J[]P3I\6DF?'FXN]-FVLTUFP-<6H3<\F#:G'54A?V5,?2
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MPP [XPDRY50%HN44AJ??TYE!4+,?9&B0:.QQ04!*0@(D:B9A#5+>W&AGYNW
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M]9M0$!'E*/A,)NS8VV8<%<J5AR(++3M1HT%=Z!X(I2L5"PG-CS5I'0LJWQ
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M<:?'#F#I+L_FPV?V3(;JL#@]8J*C,FL:4)P-&)YF SH)@<37 X]>($ -EX4
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M/!OR(L L@84AGW+DKDP6QF-&C03AV/RN",+#AEU!IMT=B4Z2.:/*UD[D4&$
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MMA[NBM<'<B;F>FQ(\JV)^P@DB=^\..^VC\W3ZP_=S9FZ2XU'IA,INN^[9G,
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M9SVUS'=KZAHJ5]5J>=X2ZM6HGGPT(V.O9-DKA3!HK:K62O.VCF;\];+Y*XW
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MG\3D3O$+I'O.ZAUTLJBZ /C<>ZIUT#2;"]P2F.9/#0.& $/[B:%$3N%7*F5
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M<BV\4&$+8@E#=TG1%: +T-T+Z"XA(:Z)W80X]'R%E7B>K8B%74%O'"WY +@
MW!@#Y(0:.6.O6Q%79"\";@&WNX;;.&&[?H6<Y<0*6Q9VQH]"% R@S)PS3;33
M;5DLL[RT,]EB<*B W?0=:LK' 2JLP/%LL3C?P3KX1, _="SXYX\?O@X\6?9E
M\T'5#VQC\(7A_F7<?WIKR<4C^7( &@;O!N*H"&E8O>S!SACI</V:0GJ0J]U1
M*B.NXS&T395EOB'M!9'S$?BALFX=I#/D' X\5X/-H7R#ATPM J,@37-](34S
MY-_X<XKW[UE3X1Q2D8>V\2_CFGX%FS5Y8.%W>3_]R[RJ';M'I,#].3$KU)@[
MWYT>!C+=GQS'F+SWA?? >^ ]\!YX#[P'W@/O@?? >^ ]\!YX#[P'W@/O@??
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M6'MM9KD>QZ;1)RMTP)'_G)_$%3NZ!$IWH].L A_2? DLTAY8I-PC,=I>,UM
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ME^#8$V UCXI;*(#B[KWBSERXFW\G$\)Z,\K=TXNF\'*EHYPZ&< J8#6/BEN
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M<0++2056A+(SH"H#J(JZD=KALC,H[@XK;H$#Q07%S9+B;B^.V21"*;(2Q/V
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MKM[%;V"B'M(M]04U=,7HHU4S_A8>$X;=W!GM,ENN5/)4,/X;  8 BPE@ !^
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M'1V]//VN'_^Z;X,S7R"IC9RYP(,S![,"SCQQ^,TY<[*W!=0!ZJ(X<RYQ9QY
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MLB+[*N1*BS&QN!C%O284VP?B\?<B); D3DY K;;';"^QQ0J<(=T9'4F@);'
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M<^>[OA9?#E=A<F6 <XZ*9EO(J\.^XVRIR?R\Z"XP=_+Q Y'0[+@?AYT'C[F
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M'/F'ZM/GCQ^<3LINL0I_U"!'R+&.DG*.:^4HA?J.'*&;1/PDM#VNU_$3%>]
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MCYJG:^##V"O8LV]BLM:1._M[#7E@(1QA-(%C$*4H613\A02*''Q+'_;ZZ,N
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M=<^1>F?4B+WCAP9 UZ0O_/Y>U,;P./I.27\%NXQ@^TM#_P#?Z!KZ*_B-8G0
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MM):@R@17?KVP2=]>V A+6"ZSOJ+,.HXJLSQSA<+<))]11+,.TEU?,=6FK,J
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MZ;1OL*.-4S1J@OQM_Z-4N[RL-"_+U69C?Z]0/<)*M6JS4CTI5TN5\C=, +^
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M=;LO=X:J7.O."]W*]';%D?/+ .$MS@2]XZWX-/Z\O.V.6]QEBU93$.C;0F2
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M^-T.]@TM@<^V# 7'3F7U789?!PPO:>9!] AN[&7"N[FV OJ;AF\9T.#4:V_
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MQIJC 3ABP0!&9_LW5@6\:H._JD.0DXSW6_^X7X._"CH [9^'-?_8XU+^O_\
M?/JAUI"EEX.6#)@*G&B ".*KH1,N#7XN87T#2J#_ "GR [,4"WZDB6X!A$<)
M"CP@/("@G__1O_](T>#JQ2%$KLU-*?)R<E:(3;])&+W7\D W@!D% %C1.O)
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M:NI8"7IVP'K""I!WL4L)BBX3[&U[CY'D6E$&N$M8I&U8HC6723 O<W@8#(G
ME@PD F"U@0397 *>]BO\NM4'W.)EG@\%\![TIA5M*$-9(&$]W=D(HNT0*YA8
M1S';0].T*;8*Y E&0\D1S._>\^ S^_7!%N:PVT66E@$]>NC]H[GT@/:[P)6?
MY\R.#GX!A)@CVH&<,Z%MJP"I#80I$$!M9 T;,"XVE.W5E;8"18RE[^^U=6"8
M>SD>W<V$YP)&(>!P0X+^.8RP6< [AQ((CM^U,*FE#RWT13L2/X)77@JI:=30
M$=Y V $- ZPE(#4,N0>M*!ML8,-7A\(E& 2$'-"1S;:AM+Q ML. X2*UHR,
M 5&C#CL01D#&=" -O3H12H#T5^B P6- *6@#&N(%W!%0EVS+.<7$AE,N34+\
ML)NQEHJ2J=A"/)+@<(RK+R<ZHH2A]_<@!3H*<@ ^K3C4/JME)Q3].B'R0ZP&
MM/_<MP#8 8G+GU#+0_YUK8.IX3J[7+B] 7P^*'ETV]A IIUYB %3#W$.-K"]
M-8_.[0)'#!QKXL\AG0SW=AP[5Q1Y'+P:BC<"!K%]G?V]OV9T\M_87XYY5"\5
M:L6I%0C$$SR% 8TTQYR",7R/7XDV=TP:5V9.PK0:.K;105;HY)@WAXU#K"MW
MH+4 !.DDZHFITH<Y,6>DP0!<!L4"C"&T+^ OP*V'JB,['?Q-HZ;H$^7/=E_2
M>N@0KXH)@ZR3)='E$C$ZTF![%M)ZN , "*HS;$/<3<EE%M+[>Q-00Y'? 0B?
M0,L& 1"[NNG]K8-@6Y)^R$BL([ !E0)-/QLC]EX R7H+2E#P+<G4-80BJ( -
MA&9;K7R V_9E8W\OFLT,B:QKR$A,3PQEB#[W([B[(M89HJ<D8-X#Z1=5 '8-
M</C#Y)QD.@4"L,W.2**OYL4\THD33*&AXP-#;\N=(8S>(P?(A+(*B4#%?#$#
M@>P222B^@K&! (U[26?A0)#$;*'J6 N0%-'!#K$&@!+F^?#D=O*G!%8":^%0
M4$H +*8%!:<"SB*_PX?"-A13T 2QS4! B*]0^CDV%C#P@ D&U]S?<[R2T%O:
M\M^!,S)AIL>QWTLG6_DZ1$,HUN'N,'M3 3:;!!]5 0HA\,$Y7B5@R[1&'HV#
M0[/K0P86*_AS;@]HYD$_TG$O):^G&.$J=]!D5A5@1-H8F H/A!T(0@!6#T>W
M)B:&QP<."84E3NASW+7L[43(WTXV\W;"YF\GW^[M)'%&3T"NL%#51W&>YD(Q
MD0P()UZS0QX4'RWXTG:!@93!Q&N'+_Y##?S"#B3#P!,RTJ9>O6(B7\3UL]W4
M[0'*<W!6BZJ>7+O3D&<VA@:%Q_6 YYC]O>-OV)O!WRC@=+)C[TL 9G^1?SMQ
M8F0(V6K:A.MZ+ )[=^=VME44.?B#]OJ+^AN8!N^Z^NY8Y<@=4E L%'@CJBIK
M/62ZF,/6LQVCQN$98-A+E3\!0CH]1TW;\1#WBHZ*]\?1_MXD<B2I%HP!:2@R
M\B&-O"K;=4PC&'66]")K=N3GHZ^KLFW'?=B>*-@'A]:*YW2V9;*_%T!#B&IP
MS+8N4)87C-9!7#A',R=G\U\ VAZ:U\!:Q)SN!+G AT8P^ -1O:5A97M%\+\A
MXNE?Y<^U'>N+)IJNY;8.[$O+&^!10D14*J>.=%H7GBL<=+4'UF@'5N:U@"W@
MHT'\"$4R!PL0S_X2<4&>"%VX.B;DF-[$/<.FU;%LNO%L; @<P?T]RY TLPL0
M@++--,O05?A7(#N @PKCX++QKK1MCK=++:" 0!+/<?1<Q[(+7P'-B<A3.DZP
M?28R)7\.[$_I\$@R$,AP+=F)'>WOV:^/*$;B;)R@YY-\X"B"KF]X?%!7W\!@
MIIO UP&RW8[6>*)W'1D0E.UW3_!E3,6-G0KH8 .3>H;L:A+TXNA$Z^&: \1=
M2)EU@!<*S.$1]I=R*!\"I:.@AQN8/P@?>9UM@)=N3JFE\_?TP1*(?Z!YVI8;
M7T!!)[T%KHO0G$A0/R4L13+(W&=M6Q7*77!'"Q'G)!P (P<+#S$3&V(-O$V-
M+>!O )\,K--S@G+H-.!;[C:)L$.VKR;*GU-@Q"(*]Q7],..\T.G N#ZT>9TH
M420)B]9)6,"B$[OP269)&&*.%EQTHE@3B\P3DG/H$\B*F6#_A!!7H;=)/,WR
M5@/\2O%=;NKY>SW]^4C 6EG]/\+:VCN)^W.%6Y/HS.!S>867\T$*?7#%)/Y#
MUC^-?[+)LH3])8#WV>1.QGJ2HJ$0*#;48,H/?&YP9+T"0TZ:I+K*?D)7MDI>
MP?SUT-DTP#^7?SY;X;5 5M&'>BP?(_(52&K:\MTN2H% _HVI )$'?=F>2P(L
M60&A.&GB<Y=*X@2K4^NT!LI'O7I#^-YH/_"HV_#I,?)3_#3"#B=YY!2;!,5F
M2YWI4Z(I0Q\&F6&F!$-$,_D_4ZO8^\PVKT2C4>-4K__**=&/P 1J'=G)+4@N
MD?JYC%9*^M!0@(U4E3]P]Q\X=JEK.H2/[$,P?NOKJTC7($-PM8.O1.1^2]=0
M2H%#TT!(=FS+0&I;;@Y<1V\/;;-QX@O:C.*F>.CVB_3D8].@\D R)L'HB?F)
M8TK7DV6R6+664WY\RJ=\T,RE3/K<JJ1O'S("[2\_^5JT#Y<NH 0-1X)#S]UT
M,Z<7G29$Z5-3Q<F4,G3@L8$?0)O"3N]8L& <2O>D#2B&GRF#8Y*J@W^[.43@
M4T.[OG.2NH"[QW/C#)-5_9R_2(H(YIBJ0YBME=M$J6@B'](C4^9'<F55%)4?
MEY]\+7Z$2]_)*+_(82] \GT9_(_]0-5N#X%2&@4P&?A(VYN@Z/+#)*G1-/6V
M8G/N).XYQS3C:>&$;RK/JGRQUHS,Q)[C/4_\R[)XQ#R+9S-9/%R>Q9-G\:S&
MQTFNB1Z0[7JJ2/:"4W05^1TYQMN/?29O!#ZAW!SX?Q2[-:_3<4"3QLL$6GPI
M7&"EUJ2(J#LTD+\W7[$%*Z+",UTRJ-B"Z2A^)5M88,66G?XC^=:GA!1GP:?<
M:5&&#M^RP4WLUT*X4\L9'3S-[!^JMC6OHJ4!?<&,?N!(=!5;KD[O?(@J25!B
M-:QGG8>=ZP3(G4GU'? 7NI)=2+]0?0;3EE#YF8D%O"!%*T=#40#)S3>#E<::
M7<8ZS4F#;8+LY^&N>RH_@VI_S],."SY,:!US9G/P]^[0J:&= ++E9%IUW0H=
M'3V;O:/\)DA-X*PF%E!D9'?204D&=G,M50<^P_X>.KJ[BJ*] \("0$3^%M)?
MF E08G9'OHM.'\%-I^@996O)*$D?0<L"&DHR+1]0^0 &/L$[\(.L=(B=ZA^
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M<O#_W*8*D-0Z,CB+&XR7.K"*6X8Y@2AY=6+5^O)'3HIKD&+Z5&?8\6;; ,J
M[A3-2>U$827;=I\2G?/JZI!FVY.M;72\-<1NV:\M:%&#@HY->D#$NBX?$L7H
M]59I#:V)534UHV#"C%/%(7=R.MT-.A6RH5/)?0OUD-J"LIY]=_2H?L5,H-$-
M\K^DCOPVM,,CJY"JV\J68,JHAS!)D$X/89*D:/)I?/;(?70?*F-QJ,R3V0H=
M$Q-S5\E)%:(;BOW'_ >[ =Y*'ZOK [G]@OVO]#KX#5!P&+4;X<5%:4/M"/\A
MQ<@M/4F6<MLX.#=WN^O!D@_44\I+>T MNSGPI@)C(K#Y6FAGR'6.4U<LRVP-
MC5X?Q^J%L)W(0S%&KOR//X6!H:A@]PC(A1^'W:<C(/<?DN!^1GYU]+17C5(&
MN\)[IO\369272([(7R(W\Q+)YR^1W^HE<FUV#A^JX;1ZCBZ.B.4/G>M+H-8?
MNQ4K5JF6TI9VK3\SW72+3E?8!NH*F_+FL89JN$8431P_D20PFMJD=-6[TI7[
M\Q? 1L-7L.D(?>07-NGUBQU@2ZZ)_570M*&D_NUK=$6YX@%DJ5_ "+#TWU@X
M#PN>\1Z.#0V_&NH;V(+%XQXLF1;ED0Z.N/APTIB X=\)<"+ 2:'Z_K\?]!30
MC$A[3-2":#+GCY?"R<?+C^C;^>/?V[@VY2L(\ J$?06VW#0_KMLMD^=2N()W
M&F/J:)Q&Q5R=,U/4'0B8B/9*7*A <OE*ER&6#=KTCKZ"R;K6[-CYDD4<W0ZK
M[$V;#IFO&3!&,XP+"HU&&<ZI6C:HW .N2(/-@SX?/J+<AH S#74*"(($H'@[
M'BE4X:[U9E()@&+1HG&GBMMG6'Y#9]4O.4@^ZH+^V"0]V"Q)9K^@=> ?Y;>A
M\BZIT,XK6"7),&!'YEM)'<H NU3E:4 ,B*=7J5 :%_F'I_%H5*#:DL8^OZ<T
MD=Y1I9RP: U/!8FMEIV9\^ 2 4X"Y6=11XBRD7Y[1QB=Z'[=9]\8TQ(C(2F-
MZ8DT3M,,+I!TZ"#2U>"UU*/\KK@BUL,5SP)LD5R*F/*7)MZQ:T[/8?,:=56!
MUGY5MDJ3:=1 B$SEQ^<-:]Q6!H^7)PE/I5YZ(W_)X9[;:0<##XYCFFR%F#CA
MLUAC\<'Z1+@,#^D,,&<9 F<#!Y@G#Y2O _HUV1Z GA)P&IKCR8+>G]M+'FX_
M&LIP..&UG7%4EPPT.W&.S6_.'^^OZ,KE9RG,)(QI)L1D^2.8%0GS']V$J8%]
M_EVE.U]DI,'K#,7@A!"N9[X\IT>'^+HL3I%P7&<V#$YY&+P.!ZPHG?+G0-9,
M.4"/7W<:1.FYUGHYYS>CR#VQ!']6=Z[AJ1)WVY5*,WYDX-[1HQ9Q(Q51J7:M
MA2-1M2_.4[$9.!XGR7"J]D5S<FR?XS8-7T3 2=9OMG#RJ/678L=! 2LHO9I
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M=1^P1)SR+>KQ]"#;/;'EP]"IU*V2+,ZPB>?4?%UXK_W:2M,44!$9O;:6YVW
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MI=K+I%LM/?F8J[$=)H>.D',/8W<,Y(J/HE&OU:Y^<J$.$SXV$SPG>1<K/S@
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M0Z_(%G1#T_6*?@[/J_*PR-WFRO&H/GR7^<&^40I$TBRA!RI/RAR0.9;H@0K
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MB>BIT<]21HD_S$Q2H- ]RX30]:EC,$;Z1;5U=U7[&5$A44!(+BE!N5/APW)
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M)X8\:8PZ];L_%UR#2Y8O.4H:*?(EC:(D&D59ZT)E(9K,L6*^R')TL$SBW'C
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MKW#/[8]P#ZA.^]&\;%W4IL;TM_2.A;OOY7<2[CQ'A3L5[@F2X9)PYZ.<UW?
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MU\Y,#IAU:K^:K:\K22-F<S''<OGD3 F*X_ XCDP4Y@56*";G#_A+0MYC+IZ
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M%B'.HVPNUQSG2K' T)5L$H00"IXN2;B1 5XD!8<)/#D:V]..FQ3#$2!?\*'
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M-]\JN;#V# EPDEJXJ(G$,%')DX&*Q68?0ZT"^%>^<P;F2KY(S%G1\" @ITV
M=#'@W3D,VK?D5F5]^?@!SZV=PR":16SUQNKL;7:2?/%&'537Y;0#N,5(]E;-
M'IIHT"%A1TSC6.S@,1QDNH!3..4'E_D!!VC8 '@E=1CKCBI+2+"B^XXD>#IY
M#&8=5;C24,S!STSL)A%G3H('4FB*!7DA+L>2E1=%'F/<DNT6F+;MD0Y?'/KV
M=&U!;$"CS\##*WH]1NI!2&.R& *)%($Y_ $%N*>EZVT@09*RYW[@ C3HP -,
M5_C-",7P_#@=[QDQ8H A_-@7YF2604"5@"9#1IT$R^SYBE0D]CN2C!?LN6D,
MGPERWEY0KQB[U"4TBO$22"9 PNS&/FVC=RS):+&7Z3](K?^HW^J#UL]*!QG@
M*ZWKS5X7[YSTY0GI[L0Y!-]%J(F[02WG0LV.<99ORH/1Q6LE?UY. FS1;6\0
MBFPQ[^?98="QN,YQ!/"\,37II$RHCB*1=A2ETU$DT(XBVE&49?\S,0>E!C6V
M8N!];<:)8D*W5%(;O4M=ZU]"L2F3FJS5X0QO0'2;Q[6GH']SWWFVNI?]V'P3
M=(0C?(;-O!-RXO<1U, P4!$,W'X8:%\"Y+B3[FIH&"HN IG7 =# "QJ^Z@R\
M,NQ)6-CLGG49>4:!F=C([9(R3MM]<*=YS8SY6=,+GJ]%/ D\"6[BF*9$*ACN
M8SY^&)L &>?H D[[@PF\-]%T!@]Z@Q;R"+H+(T.1D#%[*J'NEMF]+.1H0+NW
M(Z%V'%2 3@8/&HHY:SL?:ZA/&YT7 0;/H\-AC(\?>JCTU)UUX[A*;J>1>[4O
M3*WG?:TR@XW,SCZ&?O]J*!84?= !>=46YZ5Y&X;>4V3DVD#%[];D6D53P#09
MA1!'"%#A.R3"/J(]G9S4:D^WCYTF5XRO(0*-ISU<X8*O[W:R89^2>.1^TX=-
M' W$N"*#"DR]9Y$AM'9[G1-_P'U@T#4=H_A#9S)7GR4#-)M3F761>'N3H!.[
MZL^SZKKY=CZW?Y#<Q"WL<KEQ40HM>F=SM4X*&CV!M4[-;7_"2+_%3[E4>OZC
MT=LA'F$>3ZZD1]VHJO"HE3?%]'P+.>)C:""[''&%_?;VM//TZPD8)R_/H_)6
MH\:=5[0#WK \DET>&Z^HD'\VAMQ-%H> SJ?OPL</. 01-(*<Q%'(8>SN5&D$
M;55(A!@UWPON V9?6$609!#NJV)UH7XAX\87<5S,$HZ;-NLL?-7!>"57_'FG
M7 ]S46%\Y?NBQW\A!/X=Z>'I<<9CD:&+=H3GA9/VT2\,!J8[KM.>&CQ$PU*=
MN7=8S8\4"XJWJ=/T:G_:;;(=V7J'5.G.Z,:.&CHM0\9L%[*)!ASCB<$XV&CW
M+D&];H^3L:.I]E%PWRL:B$N:0E4(!\>RF$4TG(9LDJBQI1D^L*+A9AMXW5-_
MJ86^0 J#D7^G.B%1$BUDL=WGM:!8U^I#7\2=Q_!OGLC*QP_WZ"O.X!A?:]'N
M=$.M6KKF@!]/4&5M.XB<#9F#'6 W$]OQ2\1[,SN*-%+C?]H?AH]&5(?%M^::
M9=B&G)N5NV"(OJL.U'.[%QN:08LR9/%GWX$1WE#LQL]J3\LOYL6OB]*;7HS/
MP)KYEAN/REK=B?P^#+#6RCLR?Y&@"&Y;M_'[-Y0AAF<R 11$ /E*L[9*W!>%
MW4+BN7@&8&DVV]H\2!@4"9V:/3,:U=K/OD8R-&2L 1$P9 :SXD$J<LQPK3Z2
MT=K,/;+G=,GS208TI@M)\.6<$?K>?\TY1Y)P/$D$!?^=01-BT2/0V&RR L,Y
MQW^)0(,>X%$?CQ+%)T4!:?@73R>_2N9NF"3C+MLA$'>H(?D0E(=CTT:4Z1W+
M;M]\EBBRI3P+WV37!3ANHZP#TDEI'\>M2+#]4XPD ^U\,/H +4G1H+D,<#Z3
M  IW:**B M+F,)NNC8K/1IXI9E^8>S0HGD#&QYEW485G>>-O>T9NH&D=0";I
MMF6(+SC"GE240U .E&P?^>,'KY/LA^*:9E/T;( X@3=YE\>OGGGU# $:@I?'
M[2?J'J)V1*8 VT_#1@9$#/KUD26]N5\A33D8\@;HH:R<:;<&6TYAR$QYN1,<
MX'' +'Q RDB<>1"HQL*<C5_WC!*Q&&>RQ + #T2I.7_R56;E<,IL_AGMJ7!3
MJH\JVD7CK1N;$G/>^3YTSCW)]N-XGZ-5$)7.- B2D+-0&Y$A\W_%MFO7YK<.
M%&8]^#MW,HG?+",HD&9A2T8?&TOOPPZ_HV(Z:/(W,6V5'J,!-#V([,LQ .09
MU ODGITX$!(IGT#]7MXA+>2F.)J K&.H*K\P#CYQ50,P?<*HDG?6HGMI%:#E
M+7^Y9C':QX1''R*^1A-XR <Z  HF=)>9_6Q_[N^ 2[KC9>P_6&1H$1;3]OH&
M9'43=387N276.D*1N\T!KVY2E2>D0'!)&E(X)!KC-V1I\9+D]'C5Q-Q&!W?+
MPLQ3F#\)&1SICIR9FV\[Z^B>IP\5BW46 JZ/BARDKJ4;R-YP 6>[":1"AA@F
M^!,H>@ LA935(6]2(I%GHKP5,@ :7\][#'Q1$B]>O/>>CW>HC$:J8[79.LKE
MC\4PNC-"]>,'9W3GXN839^?0[($+S(K]/WB"H6V9!(Q!798JBU]T#HG]].7/
M>A;@S-UMGH87#&",3K*F9MW'D 28&1?0=89P5M0)XB>HH?L#DE8P;4[QF!FN
M 6*'*715[T_02S%#2^K$G-G YAP-NN-2O4"WSV#?<#EUX9GWY;$(R5)Q0R/U
M00!^'CUU_EDX&(%R2+B&U>E AO;'JS4@>^&@*'88TN_+) KQ\0.):+S@I6WH
M*!X3#%.9$Q?P0QEZ!^G$0K:AW>Q IH7UG-#-GC/@W"!?LKX)K?>1U.[8&9 R
M3X[(&%T@1EM*8CV*%Q# )^#_[V:]9H+1'@?&.D;J+$+#>O;KV1+U"U.=176L
M^64Y));O'99,%BTY&Y90+=UL^O 2:A<&HOD)'41E?BR:P>*>(BWN2:>X)T^+
M>VAQ3Y;E>W(Y=J@6R>9!)#R/B6^%LN7^,6!OG\&ZK[:GO#AXO3?!\T4Y-F?Y
M!IKE9"+@9A%?^[B0Z,SW$MV]EB;NW%497@Y%"_%H6*6#=U-"A>C RG&BH4O9
M'8#A0AFY1&*FSN!.'%*<0-4+]:R,/#/W13C1 ]^&5PP<D<X@V><UC/<M,MH%
M:@]*-:$(G-CS8(-.[7SW%:^B]%WLV(&0L"//LTVVWG?.&HM(@$SW#"1%$UV<
M-Z-IL"L!9C]USZW',^2ZVK!>0!%K;]0PG8Z*%T7&L0?[<^9".'J63KTV]$<2
MI$';-!C29\1<D=G0-K[1\@>\1Y-$9C#&R!)4LI 9[]]TDPS+ ]B^?/Q0<9^!
M1NO:3B!I]%B8&0T1BQ>'VF$ >\X1_(EX%)BHL1N!O;?)XM?A25"@V6YOP2-]
MW%4:MA5K "?N2UX7/ T(,0T$J;U>D\!7F1\(/!Q"@,'GXT"\[UN7;O+Q@^VG
M.1&;/:?+%@Z"+?'<C+\7T(N#V_-48@ ;(Z:=A_>&Y6T?TR%]SW/=R=5V<&ZL
M>=XT6D0=:V]\\50=D;#E? 1@)H7<- F>@HUC\[,1T78@$^4V;/_-GCJ-EB[9
M04^?(XS4L<\=21@*C?G"9A6TP%"?J5U.  _KKD=VO'Z/O'-+%I,7<G&;.:>2
M@2;.F]? :$(M!U97$%8\5LZ:;[:G)U+O_/54OQ<NXMO]5 <;FC<U(CK^0DTW
M?S/P[ P^/#&SAT-(7TTTF^Q]&#[>UKT!YF2=;&]L5AE>S+'V"=QQQPY*/WX8
M.8"Q_T)F(J-/$\'JAM1&GB6?"(@HEMZ%6HH\"$ED*'\P@#4[]M*=B8"Y97>>
M><[V,H:/'_!@=A3!Q%H2Z0\5O#F1*E2G!/D6K]8D;&R?2<+24.LJJC(70M,0
MUZ# M1T=TW0<0=$-YP-!AR>S\,>6G4&I.9/R[0GY6%;YK)5B[0?B+N\9)'"N
M%M>#X:I,G*[&2Q\ Z<QT-L0O1NH^?H 7Z)#4.GZ2W<.(J19/U,.JV8*76YAD
MB()77Y@31<7O]$'.JB/9RG;A4%#1V_'#M8?"+:!.!Z6*G@[/@2P [VD#OKL\
MCA''IW&">+$WDSP7TQDN?D71,[)G&BL2Y[GD17BO-5($3H39LTR,P 3:72A6
M9V/2AJ]G2?PK_H!EVN4%3GH.*2\[ X1JL>!#G?O:&$ WGQUZX51VUL8+&<3K
M\$_':)]N#Z#B-'(8UBZ,@ ?!E0+V'$8W^^<A65).0;#O4MD,^\21<<^.O1Q+
M.7+Q9"]B<)>Q^G6S8E/10/2!FPD\>/%B/ 39AGK9.U+ 52BH(*"(Z+M1S"?_
ML9%>+5R<7P.[]NOM:>NZ\:*^_JSH/T!\(U"\)]E\6[3M%J$KO#OEZ]EJ[&@)
MZ*%!:K##$G:]$5K/,]*=E,4<.#'+$ CAV2%NBLSI%D ?(,GBH.$KGK74T&I&
M);@C:8)G&I #($F",@8D98TSR&/#\:PTQ(W$,IZ?"(#+=,TUK\;:>_[NBC5V
M+X8JQNS;O>H&6K<#Y2ET"2Q<WX,&Q(1XO(0OI2 WP?!_%RZW(R55N,I.(KE:
MI 3Z**&FV:XDY!WL-V$O8]\]QX5I!.N'$7S\4,0_B$P7/@-J?L.<^8[ KN?_
M7BI]7NZS_U[,S7YKIQN=39@L,]=0CB;)KC\4>:I8FGLJ457XJ4B+ 'N\S^RT
M)-*%UZ'B$)JW:II8KV0 A(45%MZIX/"6;LQF+Y 9/;8U85<L8"<2*U?W;>@O
M/>CZZ.]**;FS<,X<3JJY FNUB^B=L+#)8]K3ZL-)]_>E7*_<1K^S?-9H9I]C
M4Z_1E=;O3CDY&T'(BAQ^?D4."MO<D?#)U6S'$%$F,TO#9#T[<VP>([&DN?I>
MV\[TC%U7NG;-IVLPD\DSLW)>MUYS)"DR7O2#9Y"CI;B26^,R8?["<7G(P?B9
M?[L!02C\NLH(Z@'XA"&*+4KR"S1NH=^BCTUWXICN:5O#.\G<YRJX3@PG#=6)
M=PDXBON26C'[(43[P'=II(;.6MC;AJ.T#HS)-F%@HMR=8@ZPS^H!U$"!KI71
M'4SL#A?2#3@FGW3>^Q?WM_UN:&S/7CY70B"C0CCH6,NST@7[N/ X$J-W4-,)
M C89D#:K:3&A[$9Z_2^]@X)K6$DJ&O0G3+)P_2_^;YP*P8O39LO1\- TS_NE
M#@I;+T-HW2&Q,XY;C372$X5#D6[P[O_9^]JGQ)FE[^]6^3_D\;FN>G:KHB<O
M),#N.5N%^,:N@@JZ+U^L0()$0\(F086__IF>F;Q $@B0H"AWW><<%\C,I*>[
MI[OGU]UT=R>!;Y^&9K!8,%_P:B, I("VU'*B8&(H%]>V+:3],7K0A_K<X]0:
M']CNN*0?'C 'LM*&IA\=_3NT*'B)I')#4!_G&I'7)U$-@NB"-A<!9CR,U/IT
MCJ&+_&<?QHQ$,SII9%>\!T7ZPN1]R)O0Z 9R#>.H0&Z>G(ZMM_&E!YIOG;V!
M\DC5)R1\%R]!C%0"X8OGF*Y%D6 X &&3*F0)O,@LP(IO$194VL*"7@<6)&UA
M05M8T%M6E_FK8N$]G"?"DN<)-3+(-3Y.9I@\8?R,N9!A,L.JQOF-R!N8' 1G
MH^M]G30JI&L#P'.PN,A)]C5FC'DVEF[ZYR".'$'$I]M%EBF^*[8,Y.<Q.&VS
M:WMMF$/]8W=W/N%LPLEU?/Y*/ Q5,_95*#Y.R]HH_K4RL2;#"'1*U"FRX4Q)
M$UPA;QS?B8'*E\A09S%9.I9M6TAO*>3.A@V/$;+Q-SQ\1:W:=_$22\I>G+5/
MX0@^AX6S'P)A##-;3"?QV!R.4'6I*>';<$YJA1-P@Q;R$*.,C<JS7@X5^CV;
M''S^&E<)^"N)/NIJ* 7 2V8EQ T]1J/P7Z=^%Z+\5X*J@@JZ(/__P5>@02 ?
M]^Z$I+H7DLI-\FZ#;77PDQZ"I6?9+DE"F2R=3M(18DFQZ3L?TMZX'K/Q1#(W
M)DF(Q(344MO=@6@W>G6:53D!P:.)@W;?"WKL(S:X=WLDB9 -[E))(WAMHF1'
M-\B7>])8M)D:@$.)KM84 U_*>S7=<,[_P>[.M1:&6'@AE?")1$ZQJ=?!^9H
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M"4W'S)D-Y_=#II#?R0(7DT)#F71>Y=[6\$\GD/=^V-)#.9/H[!,ZY2%7JV/
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MN#/$ =A*]-;0&/EMTH"PQ,^.[_*.;^FP6F$TZLE-W'1"4P1Z8>Z[LK1_ +1
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MEFK/H&.;!^0AN!O&Z5@#G!Q,H2)8F890'P'9OY*&%)"#.I/JE$TQ#0(XH0%
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M0+3L77;R**E8TGO)/'BIQ+/%DK P+^$W2LU-/CY[$J^\N1BN&U,9JKJ+2P:
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MQR\#S70TYV[\]WM%_#4>75WE!'?.XTCV7P,7L#&=[:&\=GT4X:1\M1)B,:'
MEKGY".]7.)>K"PK?.5+E=^-RV6KJ;>?'SU&6EZ@K'L>-B4Z-'^) 3L"ZI)<
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M$/IR_86[/P19);8 %9\_##IXM@JM#.^'CLN(++UYC5&@ KFD6)%D&\@I@GS
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M;(D_KNZ?CGI.;^8-6OJUKFE?:O63T,[0J;\A?5KB6%D49F\/:<6QNS/5B^.
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MC#@Y1M:+BMS#X(@\5703;M8;9O2[>E(3S9^7^M6@]S"NMWKS!&SA&?,6)*[
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M5;?AZ;?<H0 (K,I6//[$N6]8F43P<Y2DVTU57B\-;:9D;6/O<Z4V3V=R/,U
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MYF 7JX7/NP4?.3H%28NIF6CR:AM9;"U\<" (=(KG:&8VHOZ%8'# 9FA!F,G
M7&T7,U[$'3G\&LW=&,\'M.:TLU2*SK$P$6-YGM_;R3*<V0KS>[C=C#KME^;)
MPVM9C3E0M(RUOKU_V\3*&VDY\"9&L-;"/KOFF2S-IV:2ID+CAF_>ZR<'8XI.
M"VDZFYZ)@"507 &*<T3&6V$8&H+ZQ.!;MY%8?)*'IW.I#+H2J:62)X[[$:%N
M/-@OC!D4^4K?YNX>.YOKJ?!&8;2L,]@GIEXVFZ'97,) UX%A)B/0K)"(\G5@
M&"'TGL S-JFTK$55;#(IE^9H'AHI;%D@Q6;B+(Q361^NM";9S:[L)EQ]"IT
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M%9.JN6HL4H*@HR\Q%LU8>_<N/J_/DH,L>)I%OU6)FLCDG^#:"[C[O%3^MR2
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MQ([?0@%'_363N/D#]X.E&3Z#M,!L<D.2&_)Y;@@8*F$B OV_*8N&F]*#-:7
M;4CEZ!PT;T^N0G(5/LM52--,EJ'3/!<F+(AHT!"6W.PCSWA(<<@:R:U\&59S
MCZW3@6PK3KA(+DM-T62JAW;6-1W/95WN6XZ3@R&>BC#7)3EDBN8%GF8XAOSZ
M-A_F_EZX$W-Y)[)-@7%+%>G;X4H12K,_-1/QVHDM\A$&NDUM5( FE/6)*(O-
M3M#5C*WBF#-^)D5 7<MQ- L#/Q-J2Z@MJN6<2K-T6N"#](;SQOUT_KNN8JI!
M,A.$A*LE=+9:=;XPP]7P,*$)6@N0&"]D( R7D%A"8I%9&6)D?#H3)+&0,%"
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M$PU6K&Y:/V3T-=*+0T125<+6 3;XYFIU,0*??5?0K_;V P4#WE%]W:I<1ZN
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M._S.G:(:>2\A\YF6Y ?-T!#Q9M@:-L-F20>$>4NWT6%4PI20(@#\R",]TI\
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MR<D$<5-QG;_!(S2ER1!UQ.F:!@D$8X4):$0C/TT:N^@/,(P#V:(A.]W?6P@
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M1"3_?U!+ 0(4 Q0    ( !*+D%5X_-G*:@4  &0M   )              "
M 0    !E>#$P-RYH=&U02P$"% ,4    "  2BY!5,3H&#88"  "I"   "@
M            @ &1!0  97@R,U\Q+FAT;5!+ 0(4 Q0    ( !*+D%667ADE
MF@@   L@   )              "  3\(  !E>#5?,2YH=&U02P$"% ,4
M"  2BY!5543C\!Q6  "3CP  #0              @ $ $0  :6UA9V5?,# R
M+FIP9U!+ 0(4 Q0    ( !*+D%7*B-_7W!0  .+K   1              "
M 4=G  !I<7-T+3(P,C(P.3,P+GAS9%!+ 0(4 Q0    ( !*+D%7Z5Q@G QL
M )V# 0 5              "  5)\  !I<7-T+3(P,C(P.3,P7V-A;"YX;6Q0
M2P$"% ,4    "  2BY!5IM**2L=$  "+D@0 %0              @ &(EP
M:7%S="TR,#(R,#DS,%]D968N>&UL4$L! A0#%     @ $HN05;5 HQ8<<0
M*$,& !4              ( !@MP  &EQ<W0M,C R,C Y,S!?;&%B+GAM;%!+
M 0(4 Q0    ( !*+D%5%6Y6YR&X  &*&!P 5              "  =%- 0!I
M<7-T+3(P,C(P.3,P7W!R92YX;6Q02P$"% ,4    "  2BY!5LH$YFILY P"J
MTR@ "P              @ ',O $ :7%S=%]S,2YH=&U02P4&      H "@!E
) @  D/8$

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
